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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.

F.I.R.P.T.A. Revisited -- Things To Remember When Nonresidents Invest In U.S. Real Property

The year 2025 marks the 45th anniversary of the enactment of the Foreign Investors Real Property Tax Act. It is a good time to revisit issues that are faced by nonresident investors considering...

United States Tax

RP

Ruchelman PLLC

New IRS Guidance On Tax Treaties Provides Reassurance For Common US Cross-Border Investment Structures

In a general legal advice memorandum dated September 8, 2025, with a release date of September 19 (the "GLAM"), the Chief Counsel's office...

MB

Mayer Brown

Business Profits Under The Double Taxation Avoidance Treaty Between Mexico And The Netherlands

In June 2023, the Federal Tax Court (Tribunal) addressed the application of the "business profits" clause (Article 7) of the Double Taxation Treaty (DTT or the Treaty) signed between Mexico...

AM

Alvarez & Marsal

Pots Of Gold, Availability Of State And Local Incentives For Manufacturing Operations

Manufacturers considering new or expanded U.S. operations should review the plethora of financial incentives available at the federal, state, and local levels.

United States Tax

FL

Foley & Lardner

Top Three Legal Considerations For Family Offices Adding Private Credit To Their Investment Portfolios

United States Commercial

KM

Katten Muchin Rosenman LLP

Governor Of Michigan Gretchen Whitmer Signs Bills To Create R&D Tax Credit And Innovation Fund

United States Tax

AC

Ankura Consulting Group LLC

The One Big Beautiful Bill Act: Key Takeaways For Clean Energy Projects And Investment

United States Tax

WG

Weil, Gotshal & Manges LLP

Asia Tax Bulletin - Summer 2025

MB

Mayer Brown

One Big Beautiful Bill Act — Tax Highlights Related To Real Estate Investors

United States Tax

GP

Goodwin Procter LLP

G7 Pillar 2 Statement: Getting Something For Nothing

United States Tax

AM

Alvarez & Marsal

The Senate Finance Committee's Proposed Section 899 Would Increase Taxes On Certain Foreign Individuals And Entities Majority-Owned By Such Individuals

United States Tax

ST

Simpson Thacher & Bartlett

Capital Markets Insight: International Bonds As An Alternative To Debentures For Brazilian Issuers

United States Commercial

MB

Mayer Brown

Senate Finance Committee's Take On The One Big Beautiful Bill Act

United States Tax

M

Mintz

'One Big Beautiful Bill Act': Senate Version Caps Section 899 'Revenge Tax' At 15% And Carves Out 'Portfolio Interest'

United States Tax

GT

Greenberg Traurig, LLP

The Changes To The English Arbitration Regime: What Parties To International Construction Disputes Need To Know

United States Litigation

J

JAMS

Stop ERP Failures: Critical Mistakes To Avoid In Your Digital Transformation (Video)

United States Strategy

TS

Taft Stettinius & Hollister

Control, Creativity, Closure: The Mediation Advantage

United States Litigation

J

JAMS

Business Tax Law Provisions Of The OBBA

United States Commercial

OK

Offit Kurman

Federal Court Blocks Enforcement Of Texas Proxy Advisor Disclosure Law

United States Commercial

SM

Sheppard Mullin Richter & Hampton

Senate's Retaliatory Tax Plan: Less Bite, Broad Reach

As the Republican's self-imposed July 4th deadline for the One Big Beautiful Bill Act ("OBBBA") nears, attention is focused on the Senate Parliamentarian, who is determining which provisions procedurally...

United States Tax

AM

Alvarez & Marsal

Is Revenge A Dish Best Served Under The Tax Code?

Among the myriad provisions of the budget bill that passed the U.S. House of Representatives last month, one that has recently gained increased prominence in recent weeks is proposed Section 899, increasingly referred to as the "revenge tax."

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

US Advances Retaliatory Tax Measures: What Private Capital Professionals Need To Know

Earlier this month, we published a briefing summarising the 'retaliatory' tax measures in the 'One Big Beautiful Bill Act' Bill (the "Bill"), which target certain overseas taxpayers...

United States Tax

KL

Herbert Smith Freehills Kramer LLP

What's In The Senate Budget Bill? Key Tax Updates To Know Now

As part of ongoing budget negotiations, the Senate Finance Committee has released its version of a 2025 tax bill in response to H.R. 1 – The One Big Beautiful Bill Act, which passed the House of Representatives...

United States Tax

KR

Kaufman Rossin

Proposed Section 899: Analysis Of Both The House And Senate Bills

United States Tax

AO

A&O Shearman

PER-10/PJ/2025, New Procedures For Tax Information Exchange

AM

Alvarez & Marsal

Senate Updates Code Section 899

United States Tax

KG

K&L Gates LLP

Senate Tax Bill Retains Provision Targeting "Unfair Foreign Taxes" With Delayed Effective Date

United States Tax

DP

Davis Polk & Wardwell

US Senate Finance Committee Makes Changes To Proposed Section 899

United States Tax

MB

Mayer Brown

Implications Of Proposed New Section 899 For CLOs And Related Products

United States Tax

D

Dechert

Tax Reform 2025: Tax Bill Clears House And Moves To Senate

United States Tax

D

Dechert

Impact Of Section 899 On Private Equity And Non-U.S. Investors

United States Tax

D

Dechert

Proposed Section 899 - The Retaliatory Tax Regime

United States Tax

KD

Kelley Drye & Warren LLP

The One Big Beautiful (Crypto Tax) Bill

United States Technology

CG

Cahill Gordon & Reindel LLP

Tax Reform 2025: Tax Bill Clears House And Moves To Senate

In a landmark legislative effort and by a razor-thin vote, the House of Representatives passed H.R. 1, the One Big Beautiful Bill Act (the "Act") on May 22, 2025.

United States Tax

D

Dechert

Impact Of Section 899 On Private Equity And Non-U.S. Investors

The One Big Beautiful Bill Act, a budget reconciliation bill, passed the United States House of Representatives vote on May 22, 2025, and is currently under Senate consideration.

United States Tax

D

Dechert

Proposed Section 899 - The Retaliatory Tax Regime

The One Big Beautiful Bill Act (the "Bill"), which was passed by the House of Representatives...

United States Tax

KD

Kelley Drye & Warren LLP

The One Big Beautiful (Crypto Tax) Bill

CahillNXT had the opportunity to review a not-yet-public digital assets legislative package slated for inclusion as an amendment to the "One Big Beautiful Bill," which now awaits a vote in the Senate.

United States Technology

CG

Cahill Gordon & Reindel LLP

House Passes Tax Bill: Proposed Legislation Would Increase US Taxes On Many Foreign Individuals, Entities And Governments

United States Tax

HB

Haynes and Boone

One Big Beautiful Bill Passed By The House

On Thursday May 22, the House of Representatives passed the One Big Beautiful Bill Act (H.R. 1, hereafter the "Bill").

United States Tax

PR

Proskauer Rose LLP

Summary Of Key Provisions In House Reconciliation Bill

On May 22, 2025, the U.S. House of Representatives narrowly passed the House budget reconciliation bill (H.R. 1) (the "House Bill") by a party-line vote of 215 – 214.

United States Tax

AO

A&O Shearman

Nordcurrent: Interpreting Anti-Abuse Rules

On 3 April 2025, in the case of Nordcurrent Group UAB (C-228/24) ("Nordcurrent") the Court of Justice of the European Union (the "CJEU")...

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

US House Passes Bill Targeting 'Unfair Foreign Taxes'

On May 22, 2025, the US House of Representatives passed a bill that includes tax increases on certain foreign persons to target purported unfair taxes imposed by foreign countries.

United States Tax

MB

Mayer Brown

Section 899: Proposed Legislation Would Increase US Tax Rates On Many Foreign Individuals, Companies, And Governments

United States Tax

GT

Greenberg Traurig, LLP

Businesses Are Facing Financial Headwinds—A Practical Guide

United States Tax

SH

Scarinci Hollenbeck LLC

Congress Proposes A 'Big Stick' To Target Discriminatory Tax Measures

United States Tax

MB

Mayer Brown

When Baskets Go Beyond Weaving – Understanding Foreign Tax Credit Baskets Under The Look-Through Rules

United States Tax

RP

Ruchelman PLLC

What Are FIRPTA Withholding Requirements?

United States Real Estate

SH

Scarinci Hollenbeck LLC

7 Tax-Saving Opportunities In The Financial Services Industry

United States Tax

MG

MGO CPA LLP

A Look At President Trump's America First Trade Policy Executive Order And International Tax

United States Tax

HK

Holland & Knight

Co-investment Tax Considerations: Optimizing Structure And Terms For 2025 Dealmaking

United States Tax

TL

Torys LLP

Asia Tax Bulletin - Winter 2024/2025

MB

Mayer Brown

IRS Extends Temporary Relief For FATCA Reporting Of US Taxpayer Identification Numbers

United States Tax

MB

Mayer Brown

Dutch Tax Plans 2025: New Group Concept Conditional Withholding Tax – New York Office Snippet

United States Tax

LL

Loyens & Loeff

How To Secure Your Financial Future As A Professional Gamer

United States Media & IT

MG

MGO CPA LLP

Unlock Savings With State And Local Tax Credits And Incentives

United States Tax

MG

MGO CPA LLP

Forms 8804, 8805, And Section 1446 Withholding: Tax Guide For Foreign Partnerships

United States Tax

GL

Gordon Law

The Aftermath Of Ya Global: Who Is A Partner?

United States Tax

RP

Ruchelman PLLC

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Latest Videos

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

FL

Foley & Lardner

Trending Video: New Anti-Abuse Tax Provisions (Video)

RG

Ropes & Gray LLP

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