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Tax Law and International Tax Law

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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.

Treasury Places Kiddie IRA Accounts Under The Christmas Tree

The 2025 legislation, commonly referred to as the One Big Beautiful Bill Act (the "OBBBA"), established a new form of individual retirement accounts ("IRAs") for individuals under 18 ("Child IRAs").

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Plenty At Stake In A Budget Of Two Halves

As part of the UK Budget measures on 26 November 2025, two announcements were made by the UK Government concerning, respectively, the tax reporting of cryptoassets and the taxation of decentralised finance ("DeFi") involving the lending and staking of cryptoassets.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Final Buyback Regulations Give Corporate Taxpayers Cause For Thanksgiving

On the day before Thanksgiving, the Treasury and IRS issued final regulations for the Section 4501 excise tax on stock repurchases.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Economic Substance Back On The Docket

On November 12, 2025, the Tax Court issued its opinion in Patel v. Commissioner, holding that the taxpayers' transaction lacked economic substance.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

UK Budget 2025 – Key Tax Measures

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Economic Substance Doctrine, Penalty Lie In Wait For Taxpayers

United States Tax

PR

Proskauer Rose LLP

IRS Releases Final And Proposed Regulations Under Section 892

United States Tax

ST

Simpson Thacher & Bartlett

Year-End Tax Planning Tips For Businesses And Their Owners

United States Tax

TS

Taft Stettinius & Hollister

IRS Withdraws Proposed Regulations On Relief From Joint And Several Liability And Community Property Rules

United States Tax

LL

Liskow & Lewis

IRS Issues Revenue Procedure 2026-6 Establishing Advance Election Process For New Education Tax Credit

United States Tax

LL

Liskow & Lewis

California 2026 Billionaire Tax Act

United States Tax

BB

Baker Botts LLP

Top 5 Tax Mistakes Law Firms Make — And How To Avoid Them

United States Tax

MG

MGO CPA LLP

Year-End Tax Moves Celebrities And High-Net-Worth Individuals Can't Afford To Miss

United States Tax

MG

MGO CPA LLP

Tim's Tax News On The Tenth – December 2025

United States Tax

LL

Lavelle Law

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Webinars

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Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

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Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 30 Apr 2025 | 2:00 PM

Mondaq | 2025 Law Firm Data Landscape Report

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Mondaq

Related Country Guides

Sales Taxes: VAT, GST

Navigating Texas 380/381 And Chapter 312 Agreements: Unlocking Opportunities For Businesses

Texas offers various economic development incentives designed to attract and retain businesses within its borders. Among these incentives, Texas 380/381 Agreements and Chapter 312 Agreements stand out...

United States Tax

AM

Alvarez & Marsal

LDR Issues New Electronic Filing And Payment Mandates Effective Next Year

he Louisiana Department of Revenue (the "Department") has issued Revenue Information Bulletin 25-030 announcing expansions to the state's electronic filing and payment requirements.

United States Tax

LL

Liskow & Lewis

Personal Planning Strategies

The federal estate and gift tax regimes have been unified since the passage of The American Taxpayer Relief Act of 2012.

United States Family

PR

Proskauer Rose LLP

LDR Updates Sales And Use Tax On Digital Products And Related Services Guidance Document

United States Tax

LL

Liskow & Lewis

NJ Contractors And Developers Eligible For Sales Tax Exemption For Affordable Housing Projects

United States Real Estate

SH

Scarinci Hollenbeck LLC

Illinois Tax Delinquency Amnesty Act: What You Need To Know

United States Tax

Wagner Tax Law

Growing Your Business? Don't Overlook These Multi-State Tax Risks

United States Tax

MG

MGO CPA LLP

Case Study: Modeling The Future For A Multi-Operator Transit System

United States Transport

MG

MGO CPA LLP

2025 – 2026 Planning Priorities

United States Family

KM

Katten Muchin Rosenman LLP

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Corporate Tax

The Top 10 Most Frequently Asked Questions About Renouncing US Citizenship. Get The Truth!

A massive shift is taking place among US citizens living abroad: nearly half are now considering renouncing their US citizenship.

United States Tax

MP

Moodys Private Client Law LLP

OBBBA And Qualified Small Business Stock: Bigger, Faster, Broader Section 1202 Benefits For PE, VC And Founders

The One Big Beautiful Bill Act (OBBBA), signed on July 4, 2025, modernizes Internal Revenue Code Section 1202 (Qualified Small Business Stock, or QSBS) and makes its tax benefits more accessible...

United States Tax

AM

Alvarez & Marsal

Commentary On New Canadian Transfer Pricing Legislation

The November 4, 2025, Canadian federal budget introduced new Canadian transfer pricing legislation containing the most consequential change since 1997.

United States Tax

RP

Ruchelman PLLC

Final Treasury Regulations Significantly Limit Application Of 1% Corporate Stock Buyback Tax Rules

United States Tax

JD

Jones Day

IRS Issues Revenue Procedure 2025-31 – Safe Harbor For Trusts Staking Digital Assets

United States Wealth Mgt

RG

Ropes & Gray LLP

Managing Tax Complexities In Global Business Transactions

United States Commercial

GGI Global Alliance

Business Income Tax Planning In Light Of The OBBBA: What Owners And Investors Need To Know

United States Tax

KM

Katten Muchin Rosenman LLP

How Limited Partnerships Are Taxed In The U.S.: Insights, Advantages, And Drawbacks From A U.S. Tax Lawyer

United States Tax

RS

Rotfleisch & Samulovitch P.C.

One Big Beautiful Bill Act

United States Tax

MB

Mayer Brown

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Transfer Pricing

Commentary On New Canadian Transfer Pricing Legislation

The November 4, 2025, Canadian federal budget introduced new Canadian transfer pricing legislation containing the most consequential change since 1997.

United States Tax

RP

Ruchelman PLLC

What Landmark Israeli Transfer Pricing Case, Hexadite Ltd. v. Israel Tax Authority, Means For U.S. Multinationals

The Israeli District Court decision in Hexadite Ltd. v. Israel Tax Authority provides important lessons on transfer pricing, valuation of intangibles, and post-acquisition business-model changes.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

FAQ: How Tax And Tariff Changes Are Impacting Manufacturing CFOs

OBBBA restores 100% bonus depreciation and R&D expensing — boosting cash flow potential.

United States Tax

MG

MGO CPA LLP

U.S. Tax Shifts And Tariff Volatility: What Manufacturing CFOs Need To Know

United States Tax

MG

MGO CPA LLP

U.S. Reporting Requirements For Cross-Border, Related-Party Transactions: What U.S. Taxpayers Must Know Now For Compliance

United States Tax

RS

Rotfleisch & Samulovitch P.C.

A&M Middle East Tax & Customs Newsletter | Fall Edition

AM

Alvarez & Marsal

Why The IRS Just Made It Easier To Reduce BEAT Exposure On Intercompany Services

United States Tax

MG

MGO CPA LLP

トランプ関税への対応と移転価格への影響

United States Tax

JD

Jones Day

Still Fourth Down And Goal For Medtronic Transfer Pricing Case

United States Tax

RP

Ruchelman PLLC

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Withholding Tax

Top 5 Tax Mistakes Law Firms Make — And How To Avoid Them

Misclassifying income partners, overlooking state tax obligations, and poor distribution planning are just a few tax traps law firms often fall into.

United States Tax

MG

MGO CPA LLP

An Incentives Wish List—What Companies Searching For Their Next Office Location Really Want From An Incentives Package

To be competitive in the site selection process, state and local governments know that they must provide enticing incentive packages that catch a company's eye.

United States Commercial

MV

Moore & Van Allen

Panama Private Interest Foundations: Structure And US Tax Classification

Panama Private Interest Foundations (PIFs) are hybrid entities – part trust, part corporation – created under Panama's Private Foundation Law of 1995.

United States Tax

GGI Global Alliance

LDR Issues New Electronic Filing And Payment Mandates Effective Next Year

United States Tax

LL

Liskow & Lewis

One Big Beautiful Bill Act, Part 1: Deductions For Tipped Wages, Overtime Breaks, And The New Fringe Benefits Playbook (Podcast)

United States Employment

MB

Mayer Brown

Managing Tax Complexities In Global Business Transactions

United States Commercial

GGI Global Alliance

Crypto Tax Safe Harbor: ETF Staking

United States Technology

CG

Cahill Gordon & Reindel LLP

One Big Beautiful Bill Act

United States Tax

MB

Mayer Brown

IRS Guidance Clarifies Tax Treaty Benefits On Branch Profits Tax For Funds And Multinationals Using Reverse Hybrids

United States Tax

GT

Greenberg Traurig, LLP

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Latest Videos

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Webinar – Washington's New Digital Sales Tax (Video)

BB

Beresford Booth

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

C

Crowley Law LLC

Maryland's Sales Tax On IT And Data Services (Video)

OK

Offit Kurman

Ten Minute Interview: Tax Cuts And Jobs Act (TCJA) (Video)

FL

Foley & Lardner

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Upcoming Events

Victor Jaramillo Moderates Panel On AI And Alternative Dispute Resolution At IBFD X C&D Planning For An AI Future In Cross-Border Tax Administration Conference

CD

Caplin & Drysdale

Clark Armitage Moderates Panel On AI And Transfer Pricing At IBFD X C&D Planning For An AI Future In Cross-Border Tax Administration Conference

CD

Caplin & Drysdale

Individual Taxation: HMO-mg! A Look At The Healthcare Tax Provisions In The OBBBA

GL

Groom Law Group

Carolyn Schenck Discusses IRS Operations And Enforcement Priorities At FBA Tax Law Conference

CD

Caplin & Drysdale

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