Worldwide: Capital Gains Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Crypto Tax Reporting: Canada vs. U.S. (2026); CRA Digital Asset Rules Compared To IRS Form 1099-DA Reporting

The rapid evolution of digital asset taxation has led to significantly different reporting frameworks in Canada and the United States.

RS

Rotfleisch & Samulovitch P.C.

Employee Ownership Trusts: A New Succession Planning Option For Canadian Business Owners

For many Canadian business owners, succession is one of the most consequential decisions they will face.

FR

Fillmore Riley

Stress-Testing The U.S. Flip: Benefits Of Canadian Incorporation

However, these discussions do not necessarily signal that most founders should relocate. Remaining a Canadian company offers companies and founders several advantages, which are discussed in detail in this bulletin.

F

Fasken

Déménager Son Siège Social Aux États-Unis : Est-Ce Vraiment Judicieux?

De récentes manchettes faisant état de la décision de la société Y Combinator de cesser temporairement d'investir dans des entreprises canadiennes ont suscité un débat quant à savoir si les jeunes entreprises canadiennes devraient transférer leur siège social aux États-Unis.

Canada Commercial

FF

Fasken (French)

QSBS Stacking: Leveraging Gifts And Trusts For Additional Section 1202 Exclusions

United States Tax

FL

Foley & Lardner

Canada Crypto Voluntary Disclosure: How Amicarelli v. The King Shows That Many Crypto Profits May Be Business Income—Not Capital Gains

RS

Rotfleisch & Samulovitch P.C.

Report d’imposition de l’article 150-0 B ter du CGI : appréciation individualisée du seuil de 10 % applicable en matière de soulte en cas d’apports multiples

United States Tax

MB

Mayer Brown

Earnouts In M&A Transactions: Bridging The Valuation Gap

United States Commercial

CL

Cantrell Law Firm

Exploring The Tax Consequences Of Exchanging Unrestricted QSBS (Section 1202 Stock) For Restricted Stock

United States Tax

FB

FBT Gibbons

Real World Scenarios: Converting LLCs Or S Corporations For QSBS Qualification Before A Sale

United States Tax

MG

MGO CPA LLP

Tax Alert: $10 Million EOT Tax Exemption Made Permanent

CW

Clark Wilson LLP

Spring Economic Update 2026

OH

Osler, Hoskin & Harcourt LLP

Asset Purchase vs. Stock Purchase In M&A: The 2026 Guide For Buyers And Sellers

United States Commercial

CL

Cantrell Law Firm

Spring Economic Update 2026: Key Tax Changes To Watch

MT

Miller Thomson LLP

Colorado "Opt-Out" Litigation – Petition For Rehearing En Banc And Amicus Briefs In Support

United States Finance

BS

Ballard Spahr LLP

401(k) And IRA Contribution Limits For 2026: Retirement Savings, Adjustments For Inflation, And SECURE 2.0 Changes American Taxpayers Must Know About

United States Tax

RS

Rotfleisch & Samulovitch P.C.

What Europe's Renewable Energy Struggles Can Teach U.S. Regulators About Dispute System Design

United States Litigation

J

JAMS

Debt's Grip: What Consumer Bankruptcy Reveals About Financial Risk In America (Podcast)

United States Insolvency

BS

Ballard Spahr LLP

The Empty Chair At Johannesburg: What It Says About US Power

United States International

SJ

Steptoe LLP

Closing The Loophole On Indirect Trust Transfers And The 21-Year Deemed Disposition Rule: New Measure In Budget 2025

For Canadian tax planners and trust beneficiaries, the “21-year rule” is a critical milestone.

RS

Rotfleisch & Samulovitch P.C.

Dix faits saillants fiscaux de la Mise à jour économique du printemps de 2026 du Canada

Canada's spring economic update 2026 introduces significant tax reforms affecting businesses and individuals, from making employee ownership trust capital gains exemptions permanent to expanding carbon capture tax credits for enhanced oil recovery.

BL

Borden Ladner Gervais LLP

Tax The Rich: Additional States Considering And Enacting Taxes Targeting High-Net-Worth Individuals

As predicted in our previous alert, a number of states recently moved to enact or propose wealth taxes or income taxes aimed at individuals with high annual incomes, over $1 million.

United States Tax

FL

Foley & Lardner

Did Your QSBS Clock Run Short? Consider A Section 1045 Rollover

The qualified small business stock (QSBS) exclusion under Internal Revenue Code (IRC) Section 1202 can materially change the after-tax outcome of a business exit.

United States Tax

MG

MGO CPA LLP

Tax Strategies: Selling Your S Corporation Business

United States Tax

FB

FBT Gibbons

Recent California Decisions On Real Property, Floods, And COVID: Taxpayers One, Government One

United States Tax

N

Nossaman LLP

Panama – A Prime Tax Efficient Location For Primary Or Alternative Permanent Residence

Panama Immigration

TS

The Sovereign Group

Washington State 2026 Session: Legislature Repeals And Rolls Back Certain Recently Enacted Taxes

United States Tax

BS

Ballard Spahr LLP

Planning Around New York’s Gift Clawback: Managing Income And Estate Tax Exposure

United States Tax

FF

Farrell Fritz, P.C.

Noël c. Birk : comment la fiscalité influence le partage d'un FERR

MT

Miller Thomson LLP

Opportunity Zones 2.0: A Critical Role For State Housing Agencies

United States Real Estate

FB

FBT Gibbons

Before You Buy That S‑Corp…

United States Tax

TL

Torys LLP

Acheter une résidence de vacances aux États-Unis : un Canadien devrait‑il utiliser une fiducie ?

MT

Miller Thomson LLP

The Final Chapter: Testamentary Instruments For Global Families

United States Family

RP

Ruchelman PLLC

Opportunity Zones 2.0: A Critical Role For State Housing Agencies

As the U.S. grapples with a multi layered housing crisis, the need for states to act strategically and mobilize public, private and civic...

United States Real Estate

FB

FBT Gibbons

Before You Buy That S‑Corp…

F-reorganizations offer significant tax and transactional benefits for private equity add-on acquisitions, but they require precise execution. This analysis examines the technical requirements, timing considerations, and regulatory filings necessary to successfully complete these pre-closing reorganizations while protecting both buyers and sellers from historical S-corporation compliance risks.

United States Tax

TL

Torys LLP

Acheter une résidence de vacances aux États-Unis : un Canadien devrait‑il utiliser une fiducie ?

De nombreux Canadiens rêvent de posséder une résidence secondaire aux États-Unis. Que ce soit un appartement en copropriété en Floride...

MT

Miller Thomson LLP

The Final Chapter: Testamentary Instruments For Global Families

As more families live, invest, and hold assets across multiple countries, estate plan ning increasingly requires coordination between legal systems that are not designed to work together.

United States Family

RP

Ruchelman PLLC

Canadians Buying A U.S. Vacation Property: Should You Use A Trust?

Canada Real Estate

MT

Miller Thomson LLP

Inflation Adjustment Sends Federal Estate, Gift, GST Tax Exemptions Soaring

Following recent inflation adjustments, federal estate, gift, and generation-skipping transfer (GST) tax exemptions have soared to a record-high $15 million per person and $30 million per married couple.

United States Tax

SR

McDermott Will & Schulte

Cayman Captures The SPAC Spotlight

Special Purpose Acquisition Companies (“SPACs”) have resurged in somewhat of a renaissance with SPAC IPOs doubling in 2025 and their value tripling each year since 2024.

Cayman Islands Commercial

SH

Stuarts Law

Frequently Overlooked Tax Considerations In M&A And Corporate Deals

Business sales or similar transactions can end in disaster due to overlooked tax liabilities and poor structuring.

United States Tax

Aa

Adams and Reese

Key Changes To The Opportunity Zone Program In The One Big Beautiful Bill Act

The Tax Cuts and Jobs Act of 2017 designates certain low-income community population census tracts as qualified opportunity zones and creates tax incentives for those with capital gains...

United States Tax

Aa

Adams and Reese

Washington State Tax Legislation—Not Every Ox Got Gored

United States Tax

BS

Ballard Spahr LLP

Vefghi Holding Corp. v. Canada: How To Avoid The "Tax Trap" On Timing Of Flow-Through For Dividend Income And Timing Of Receipts For Trusts

RS

Rotfleisch & Samulovitch P.C.

2026 Estate Tax Update: $15M Exemption & OBBBA Rules

United States Tax

JP

Johnson, Pope, Bokor, Ruppel & Burns

How Does A Corporation's S Corporation History Affect A Taxpayer's Eligibility To Claim Section 1202's Gain Exclusion?

United States Tax

FB

FBT Gibbons

The New Crypto Playbook

United States Technology

FF

Farrell Fritz, P.C.

Tim's Tax News On The Tenth – March 2026

United States Tax

LL

Lavelle Law

Succession Planning For Oklahoma Family Businesses

United States Family

CL

Cantrell Law Firm

New Paths To Credit Monetization And Community Investment After The OBBBA

United States Tax

MG

MGO CPA LLP

Tax Perspectives: Review Of 2025 And 2026 Outlook

MT

McCarthy Tétrault LLP

Key Takeaways From McCarthy Tétrault Perspectives: January And February 2026

MT

McCarthy Tétrault LLP

Tax Planning Opportunities For Data Center Land Assembly — Net Investment Income Tax Exemption For Active Participants In Land Assemblage Activities

United States Tax

KM

Katten Muchin Rosenman LLP

Renouncing Your US Citizenship: Is Divorcing Uncle Sam The Right Choice For You?

MP

Moodys Private Client Law LLP

What Is Qualified Small Business Stock (QSBS)?

United States Commercial

MG

MGO CPA LLP

Stock Options For Biotech Startups: What They Motivate And What They Don't

United States Tax

C

Crowley Law LLC

Section 2801 And The New Form 708 – How The IRS Will Now Be Scrutinizing US Expats And Their Families

A

Altro LLP

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Highlighted Content

Crypto Tax Reporting: Canada vs. U.S. (2026); CRA Digital Asset Rules Compared To IRS Form 1099-DA Reporting

RS

Rotfleisch & Samulovitch P.C.

Closing The Loophole On Indirect Trust Transfers And The 21-Year Deemed Disposition Rule: New Measure In Budget 2025

RS

Rotfleisch & Samulovitch P.C.

Excess Capital Dividends And The Whopping 60 Percent Penalty Tax: A Canadian Tax Lawyer's Guide To Prevent Capital Dividend Account Pitfalls In Tax Planning

RS

Rotfleisch & Samulovitch P.C.

Everything You Need To Know About Cryptocurrency Taxation In Canada: Capital Gains On Crypto And Business Income Strategies

RS

Rotfleisch & Samulovitch P.C.

Canada's 2025 Federal Budget: Critical Changes To Cryptocurrency Taxation Investors, Traders, And Miners Need To Know

RS

Rotfleisch & Samulovitch P.C.

Business And Capital Property Gifts In Canada: Taxable Benefits, Capital Gains Tax, And Using A 'Deed Of Gift' To Protect Property Transfers

RS

Rotfleisch & Samulovitch P.C.

How Are 'Catastrophe Bond' (Cat Bond) Losses Taxed In Canada? Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How Life Insurance Is Taxed In Canada: What You Need To Know Before Making Withdrawals, Claiming Benefits

RS

Rotfleisch & Samulovitch P.C.

CRA's 'Deemed Disposition' Explained: It's A Departure Tax For Individuals Emigrating From Canada To Live Elsewhere

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Tax Guide For 'Digital Nomads' Moving To Canada: What You Need To Know About Canada's Tax System

RS

Rotfleisch & Samulovitch P.C.

Latest Videos

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C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

C

Crowley Law LLC

2024 Budget Changes: Real Estate, Home Taxes And Rentals

FH

FH&P Lawyers

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Proposed Regulations Addressing Three-Year Carried Interest Rules: What You Need To Know To Preserve Long-Term Capital Gain Treatment

AO

A&O Shearman

Our "Tax Take" On Canada's COVID-19 Economic Response Plan (Video)

MP

Moodys Private Client Law LLP

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