Worldwide: Income Tax

Subscribe
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.
Article
Bitcoin Black Sheep, Stablecoin Favorite Child Under Revised Crypto Bill
A revised bipartisan crypto tax bill introduces significant changes to how cryptocurrency transactions are taxed, including new rules for staking rewards deferral and stablecoin basis calculations. The legislation proposes different treatment for proof-of-stake versus proof-of-work validation methods, while establishing a 99-cent basis threshold for regulated payment stablecoins pegged to the U.S. dollar.
United States Technology
CW
Cadwalader, Wickersham & Taft LLP
Article
Seller Financing In Washington State
Seller financing offers an alternative path to homeownership for buyers who struggle to meet conventional lending requirements, providing flexibility for both parties while potentially avoiding broker fees. However, these transactions require careful legal documentation including loan agreements, promissory notes, and deeds of trust to prevent adverse consequences. A real estate attorney can guide buyers and sellers through the complexities of seller-financed deals, from drafting paperwork to addressing tit
United States Real Estate
BB
Beresford Booth
Article
Zero, Zip, Zilch, Nada: No Basis In Partner Contributed Note
The Tax Court's recent decision in Continental Grand Limited Partnership v. Commissioner addresses the complex interplay between retroactive entity classification elections and partnership basis calculations. When a German subsidiary retroactively elected to be disregarded as a separate entity before contributing a $610 million promissory note to a U.S. partnership, the court reordered the transaction with significant tax implications. The ruling extends established zero-basis principles to situations...
United States Tax
CW
Cadwalader, Wickersham & Taft LLP
Article
Asset Purchase vs. Stock Purchase In M&A: The 2026 Guide For Buyers And Sellers
Asset versus stock purchase structures create fundamentally different tax, liability, and operational outcomes in M&A transactions. Understanding how deal structure affects basis step-up, successor liability exposure, contract assignment requirements, and after-tax proceeds is essential for Oklahoma buyers and sellers navigating acquisitions in 2026, particularly following the OBBBA tax law changes that reshaped QSBS treatment and capital gains planning.
United States Commercial
CL
Cantrell Law Firm
See more

Latest Videos

See more