United States: 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.

Changes To Tax Administration On The Horizon: Senate Finance Committee Proposes Major IRS Administration Changes

Senate Finance Committee Chairman Mike Crapo (R‑ID) and Ranking Member Ron Wyden (D‑OR) released a bipartisan draft of the Taxpayer Assistance and Service Act (Act or TAS Act) on February 26, 2026, aimed at improving...

United States Tax

WS

Winston & Strawn LLP

Record-high 2026 Federal Tax Exemptions Expand Opportunities For New Yorkers To Permanently Reduce Future New York Estate Tax

The federal gift and estate tax exclusions and the generation-skipping transfer (GST) tax exemption increased significantly under the One Big Beautiful Bill Act (OBBBA) passed in 2025....

United States Tax

SR

McDermott Will & Schulte

New International Tax Rules Reshape Planning For 2026

Multinational companies face a new international tax landscape beginning in 2026, driven by significant reforms under the One Big Beautiful Bill Act (OBBBA).

United States Tax

MG

MGO CPA LLP

Washington Legislature Adopts Income Tax And Changes To Estate Tax

The Washington state legislature has adjourned for 2026, and key tax changes are in store if Governor Bob Ferguson signs several tax-related bills into law, and if those tax changes then survive expected legal challenges.

United States Tax

KG

K&L Gates LLP

Indiana Expands Tax Amnesty Program: New Law Adds Additional Eligible Tax Periods For Resolving Back Taxes

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Is The IRS Holding Your Money? How The Kwong Ruling Impacts Pandemic-Era Tax Refunds For Individuals, Companies, And Non-Profit Organizations

United States Tax

BI

Buchanan Ingersoll & Rooney PC

No Income Taxes On Qualified Tips

United States Tax

BS

Bond, Schoeneck & King PLLC

No Paper, No Problem: IRS Loosens Form 1099-DA Consent Rules For Digital Asset Brokers

United States Tax

WS

Winston & Strawn LLP

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

United States Tax

SR

McDermott Will & Schulte

Nassau County ASIE Filings Due April 1, 2026

United States Tax

FF

Farrell Fritz, P.C.

Fifth Circuit Hands A Big Win To Limited Partners

United States Tax

FB

FBT Gibbons

Gettin' Salty Episode 72 | Oregon’s 2026 Short Session Debrief: Transportation, Conformity, And The Politics Of Tax Policy (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Washington Updates Paid Family And Medical Leave Premium Split To Align With Federal Tax Guidance

United States Tax

LM

Littler Mendelson

How Your Multinational Business Benefits From OECD's New Tax Relief

United States Tax

MG

MGO CPA LLP

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

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.

Federal Government Continues Anti-Fraud Enforcement In The Sports Industry And Signals Desire To Work Cooperatively With Organizations Under Investigation

United States Criminal

SJ

Steptoe LLP

Littler Lounge: Just Cause For A Chat About Corrective Actions (Podcast)

United States Employment

LM

Littler Mendelson

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Related Country Guides

Highlighted Content

Los Angeles Proposes Cannabis Tax Amnesty: What Marijuana Businesses Need To Know Now About IRS Tax Risks, Section 280E Compliance, And Cannabis Tax Planning

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Mexico's 2026 Tax Regularization Program

United States Tax

BG

Braumiller Law Group, PLLC

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.

SECURE 2.0: Key Provisions And Tax Planning Implications For American Retirees

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Italy's Rising Tax Evasion Vs The United States' Is Higher, Even With The Voluntary Disclosure Program (VDP)

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Tax Treaties

Withholding Taxes And CLO Eligibility Criteria: An Overview Of European Withholding Tax Risks For U.S. CLOs And Potential Solutions

In light of the recent article published by 9fin regarding the adverse implications to U.S. collateralized loan obligations ("CLOs") that resulted from U.K. withholding taxes imposed with respect to a certain dividend financing loan issued by the CFC Group, ...

United States Tax

D

Dechert

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

In recent years, we have seen tax authorities increasingly relying on anti-abuse arguments to deny relief under double tax treaties.

AO

A&O Shearman

Understanding Tax Obligations For Tribal Citizens

In this article, we explore how income, sales, and employment are taxed in Indian Country — helping Tribal leaders, advisors, and members make informed decisions that support sovereignty and long-term goals.

United States Tax

MG

MGO CPA LLP

The Relevance Of Relevance And The Economic Substance Doctrine

United States Tax

RP

Ruchelman PLLC

IRS Criminal Voluntary Disclosure Program (VDP) Changes Take Effect In Early 2026: How Crypto Tax Disclosures And FATCA Reporting Obligations Affect U.S. Tax Compliance

United States Tax

RS

Rotfleisch & Samulovitch P.C.

OECD Pillar Two Side-by-Side Safe Harbor Package: Technical Review And Implications

United States Tax

HK

Holland & Knight

Recent IRS Guidance On Branch Profits Tax Treaty Benefits For Foreign Reverse Hybrid Entities

United States Tax

FL

Foley & Lardner

New Section 892 Regulations: Action Points For Private Fund Sponsors And Non-U.S. Pension Plan & Sovereign Investors

United States Strategy

AG

Akin Gump Strauss Hauer & Feld LLP

Cross-border Trust Strategies: Maximising Jurisdictional Advantages

United States Commercial

GGI Global Alliance

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Inheritance Tax

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

As we move forward into 2026, the landscape of estate planning has shifted significantly. With the enactment of the One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025...

United States Tax

JP

Johnson, Pope, Bokor, Ruppel & Burns

Succession Planning For Oklahoma Family Businesses

You have spent years, maybe decades, building something real. A business that employs people you care about, serves a community you are part of, and provides for a family that depends on you.

United States Family

CL

Cantrell Law Firm

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.

The One Big Beautiful Bill Act And Estate Planning: What You Need To Know

United States Tax

BL

Buckley Law

Autumn Budget 2025 – Pensions Aspects

United States Employment

MB

Mayer Brown

Autumn Budget 2025—the Pensions Angle

United States Employment

AO

A&O Shearman

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

United States Tax

GT

Greenberg Traurig, LLP

Estate And Financial Planning Is Not Just For The Rich

United States Family

CH

Clark Hill

Estate Tax 2026: What You Need To Know

United States Tax

GS

Gross Shuman P.C.

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Income Tax

Record-high 2026 Federal Tax Exemptions Expand Opportunities For New Yorkers To Permanently Reduce Future New York Estate Tax

The federal gift and estate tax exclusions and the generation-skipping transfer (GST) tax exemption increased significantly under the One Big Beautiful Bill Act (OBBBA) passed in 2025....

United States Tax

SR

McDermott Will & Schulte

New International Tax Rules Reshape Planning For 2026

Multinational companies face a new international tax landscape beginning in 2026, driven by significant reforms under the One Big Beautiful Bill Act (OBBBA).

United States Tax

MG

MGO CPA LLP

Indiana Expands Tax Amnesty Program: New Law Adds Additional Eligible Tax Periods For Resolving Back Taxes

State tax amnesty programs provide a limited opportunity for taxpayers with unpaid tax liabilities to come forward voluntarily and resolve those obligations with reduced financial consequences.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Washington Legislature Adopts Income Tax And Changes To Estate Tax

United States Tax

KG

K&L Gates LLP

No Income Taxes On Qualified Tips

United States Tax

BS

Bond, Schoeneck & King PLLC

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

United States Tax

SR

McDermott Will & Schulte

Nassau County ASIE Filings Due April 1, 2026

United States Tax

FF

Farrell Fritz, P.C.

Gettin' Salty Episode 72 | Oregon’s 2026 Short Session Debrief: Transportation, Conformity, And The Politics Of Tax Policy (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

2025 Tax Filings And Naturalization: Why A New Form 1040 Checkbox Matters

United States Immigration

Garfinkel Immigration Law Firm

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Transfer Pricing

New International Tax Rules Reshape Planning For 2026

Multinational companies face a new international tax landscape beginning in 2026, driven by significant reforms under the One Big Beautiful Bill Act (OBBBA).

United States Tax

MG

MGO CPA LLP

Proposed Legislation Aims To Outlaw The First Sale Rule

In 1992 the Court of Appeals for the Federal Circuit in Nissho Iwai American Corp. v. United States established the First Sale Rule by stating that "sale for export" in the valuation...

United States Tax

LS

Lowenstein Sandler

DTA TP Working Group Clarifies Approach To Transfer Pricing Risk Analysis

The Transfer Pricing (TP) coordination group of the Dutch Tax Authorities (DTA) recently published an internal note, Opzet en aandachtspunten TP‑analyse, explaining how inspectors are expected to prepare...

United States Tax

AM

Alvarez & Marsal

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

AM

Alvarez & Marsal

A&M Tax Policy Quarterly Outlook: Q4 2025

United States Tax

AM

Alvarez & Marsal

Are Your Financial Reporting Valuations Compromising Your Tax Positions?

United States Tax

AC

Ankura Consulting Group LLC

Supplementary Law No. 225/2026: Taxpayers' Defense Code

United States Tax

MB

Mayer Brown

Recent IRS Guidance On Branch Profits Tax Treaty Benefits For Foreign Reverse Hybrid Entities

United States Tax

FL

Foley & Lardner

The New Pillar Two Framework: Unboxing The Side-By-Side Package

AM

Alvarez & Marsal

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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

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Crowell Talks Tax: Recent Developments With The Inflation Reduction Act (Video)

CM

Crowell & Moring LLP

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