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.

Treasury Department And IRS Provide Additional Corporate Alternative Minimum Tax Relief

The U.S. Department of the Treasury and IRS on February 18, 2026, issued Notice 2026-7 (Notice) – the fifth corporate alternative minimum tax (CAMT) notice since the end of the prior administration.

United States Tax

HK

Holland & Knight

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

Stock options can help you conserve cash while bringing in great people early, when things move fast and every dollar matters. Once you start granting options, the legal, tax and governance details start to matter.

United States Tax

C

Crowley Law LLC

IRS Issues Interim Guidance On "Material Assistance" From A Prohibited Foreign Entity

On February 12, 2026, the Department of the Treasury ("Treasury") and the Internal Revenue Service ("IRS") released Notice 2026-15 (the "Notice"), providing long-awaited interim guidance on the restrictions on receiving "material assistance" from a prohibited foreign entity ("PFE") that were enacted by the One Big Beautiful Bill Act (the "OBBBA").

United States Tax

MB

Mayer Brown

Florida Legislature Proposes Not To Conform To One Big Beautiful Bill Tax Relief Provisions

On February 24, the Florida House and Senate released their initial tax proposals for the 2026 Regular Session. Both initial bills decouple from the corporate tax relief provisions...

United States Tax

JW

Jones Walker

Opportunity Zones 2.0 – Live From The Land Of OZ

United States Real Estate

DM

Duane Morris LLP

"No Tax On Overtime" And "No Tax On Tips": Key Considerations For Employers

United States Employment

PR

Proskauer Rose LLP

IRS Issues Interim Guidance On Special Depreciation Allowance Under The OBBBA

United States Tax

LL

Liskow & Lewis

Pillar Two: Side-by-Side Safe Harbour And Impact On US MNEs – New York Office Snippet

United States Tax

LL

Loyens & Loeff

CAMT Guidance Catches Up To R&D Relief

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

What The Latest CAMT Guidance Means For Your Partnership Reporting

United States Tax

MG

MGO CPA LLP

Potential California Mandatory Worldwide Combination: Unintended Consequences

United States Tax

JW

Jones Walker

Top 10 Legal Issues Family Offices Should Prioritize In 2026

United States Tax

AF

ArentFox Schiff

Sale Of A Business To An ESOP – Key Tax Benefits

United States Tax

BS

Bond, Schoeneck & King PLLC

Understanding The Internal Revenue Code's "Augusta Rule"

United States Tax

Aa

Adams and Reese

Federal Circuit: Priority Document That 'Broadly Outlines' Possible Structures Fails To Provide Adequate Written Description Support For Subgenus Of Linkers In Antibody-Drug Conjugate

United States IP

AG

Akin Gump Strauss Hauer & Feld LLP

Congress Proposes Major Overhaul Of WARN: What Employers Need To Know About The Fair Warning Act

United States Employment

PR

Proskauer Rose LLP

Food Venture Financing News – Weekly Issue No. 264

United States Commercial

DW

Davis Wright Tremaine

How American 'Jock Tax' And State Income Tax Affect NFL Players, Other Professional Athletes: The Sam Darnold Super Bowl Example

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Mediator-and Arbitrator-Retained Experts In Construction Or Business Disputes

United States Litigation

J

JAMS

How American 'Jock Tax' And State Income Tax Affect NFL Players, Other Professional Athletes: The Sam Darnold Super Bowl Example

The "jock tax" remains one of the most complex and strategically significant areas of U.S. state income taxation, particularly for NFL players, NBA players, MLB athletes, and other high-income professional athletes whose compensation is allocated across multiple states.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Pillar Two: General Overview Of Side-by-Side Package – New York Office Snippet

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. This Snippet provides a high-level overview of the recently released Pillar Two (P2) Side-by-Side (SbS)...

United States Tax

LL

Loyens & Loeff

LDR Streamlines PTE Election Documentation Requirements

The Louisiana Department of Revenue ("LDR") has issued Revenue Information Bulletin 26-007, announcing a change to the documentation required for shareholders...

United States Tax

LL

Liskow & Lewis

Oregon Would Tax Oregonians (And Only Oregonians) On All Gain From The Sale Of QSBS Under Proposed Bill

Like its neighbors to the north (Washington), and south (California), Oregon has developed a reputation for being unfriendly to businesses.

United States Tax

BS

Ballard Spahr LLP

OBBBA And Financial Reporting: The Enactment Date Issue You Can't Ignore

United States Tax

AM

Alvarez & Marsal

Tax-Efficient Charitable Giving At Death: Issues Requiring Consideration

United States Tax

CL

Carter Ledyard & Milburn

No Tax On Tips And No Tax On Overtime But Employer Reporting Obligations Are Not Free

United States Employment

JW

Jones Walker

LLC Operating Agreements: The Complete Guide For Business Owners

United States Commercial

CL

Cantrell Law Firm

The One Big Beautiful Bill: It's Big, But How Beautiful Is It? (Podcast)

United States Tax

LS

Lowenstein Sandler

The 'No Tax' Overtime Myth: Employer Payroll And Reporting Obligations Under The One Big Beautiful Bill Act Explained

United States Employment

FL

Fennemore

Second Circuit Affirms Tax Liability Resulting From S Corporation Ownership

United States Tax

LL

Liskow & Lewis

Case Study: Recovering $2.4 Million In Section 1202 Tax Savings After A Business Sale

United States Tax

MG

MGO CPA LLP

A&M's Asia–Pacific Private Capital Tax Top 10 – 2025 Q4

AM

Alvarez & Marsal

New Report Highlights Increase In Lifetime Real Estate Transfers In The U.S.

United States Real Estate

FF

Farrell Fritz, P.C.

How American 'Jock Tax' And State Income Tax Affect NFL Players, Other Professional Athletes: The Sam Darnold Super Bowl Example

The "jock tax" remains one of the most complex and strategically significant areas of U.S. state income taxation, particularly for NFL players, NBA players, MLB athletes, and other high-income professional athletes whose compensation is allocated across multiple states.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Case Study: Recovering $2.4 Million In Section 1202 Tax Savings After A Business Sale

A post-transaction Section 1202 analysis uncovers a critical defect — and turns a near-total loss of QSBS benefits into a multimillion-dollar tax win.

United States Tax

MG

MGO CPA LLP

A&M's Asia–Pacific Private Capital Tax Top 10 – 2025 Q4

In 2020, the Government of India (Government) amended its Foreign Direct Investment (FDI) Policy through Press Note 3 (PN3) whereby investments from countries sharing a land border with India...

AM

Alvarez & Marsal

New Report Highlights Increase In Lifetime Real Estate Transfers In The U.S.

Leaving real estate to heirs through a will or a revocable trust has long been standard practice in estate planning. Many clients expect to pass along the home they have lived in for years...

United States Real Estate

FF

Farrell Fritz, P.C.

Tim's Tax News On The Tenth – February 2026

United States Tax

LL

Lavelle Law

For Colorado Business Owners, Expanded And Enhanced Tax Credits Make Transition To Employee Ownership Through ESOPs Even More Attractive

Business owners contemplating retirement or selling their companies have several options for passing the torch – transferring ownership and control to their children or their family members, listing and selling to third parties...

United States Tax

TS

Taft Stettinius & Hollister

2025 Final Regulations And Proposed Regulations Regarding The Section 892 Tax Exemption For Foreign Governments

On December 15, 2025, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) published final regulations (Final Regulations) and proposed regulations (Proposed Regulations) regarding the Section 892 tax exemption for foreign governments.

United States Commercial

AP

Arnold & Porter

Federal Court Upholds IRS Promoter Penalties Against Art Donation Program Operator Under IRC Section 6700

Afederal district court in Texas recently granted summary judgment in favor of the United States in a case involving penalties assessed against the operator of an art donation...

United States Tax

LL

Liskow & Lewis

Hybrid Horizons: U.S. Tax Considerations In Hybrid Capital Instruments

In the financial world, Hybrid Capital instruments occupy the space between traditional debt and equity. Common examples include preferred equity with a variety of debt-like features and "Holdco" notes.

United States Commercial

PR

Proskauer Rose LLP

Anti-abuse Provisions In Double Tax Treaties: Beneficial Ownership, The EU Danish Cases And U.S. Limitation On Benefits

AO

A&O Shearman

Inside Year One: Tax Developments Under A New Administration

United States Tax

BS

Ballard Spahr LLP

When A VPN Complicates State Income Sourcing

United States Tax

MG

MGO CPA LLP

4 Smart Money Moves For College Athletes Navigating NIL And Revenue Sharing

United States Tax

MG

MGO CPA LLP

How U.S. Businesses Can Deduct Outrageous Marketing "Loss Leaders" Expenses On Their Taxes: Lessons From A $3.2 Million Bluefin Tuna Purchase

United States Tax

RS

Rotfleisch & Samulovitch P.C.

GeTtin' SALTy Episode 69 | Oregon's 2026 Legislative Session: Transportation Turbulence, Tax Conformity, And What's Next (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Gone With The Wind: Inherited IRAs And The Big Stretch

United States Tax

BB

Beresford Booth

Key Takeaways | West Coast Forum 2025

United States Immigration

SR

McDermott Will & Schulte

A&M Tax Policy Quarterly Outlook: Q4 2025

United States Tax

AM

Alvarez & Marsal

2025 Overtime And Tip Tax Incentives: Are You Ready For Filing Season?

United States Employment

KR

Kaufman Rossin

One Big Beautiful Bill: New Tip Income Tax Rules Employers & Workers Need To Know

United States Employment

SH

Scarinci Hollenbeck LLC

Understanding Tax Obligations For Tribal Citizens

United States Tax

MG

MGO CPA LLP

Trump Accounts For Kids: Insights From Wall Street Journal On Savings Options

United States Tax

KR

Kaufman Rossin

California Market-based Sourcing Rules To Impact Asset Managers

United States Wealth Mgt

SR

McDermott Will & Schulte

One Big Beautiful Bill: New Overtime Tax Rules Employers And Employees Need To Know

United States Tax

SH

Scarinci Hollenbeck LLC

See more

Latest Videos

See more

The Federal Tax Deductions For Tips And Overtime Pay: Opportunities For Restaurants Employers (Video)

JL

Jackson Lewis P.C.

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

C

Crowley Law LLC

Do You Know The Tax Changes To Come In 2025? Here's How To Prepare Right Now. (Video)

McDonald Hopkins

Ten Minute Interview: How To Avoid Paying Even More Taxes (Video)

FL

Foley & Lardner

Mayer Brown Microtalk: Excise Tax (Video)

MB

Mayer Brown

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More