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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.

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

SECURE 2.0 strengthens the U.S. retirement system by expanding contribution opportunities, increasing flexibility for savers, and imposing new compliance obligations.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Fifth Circuit Limits Tax Court's Authority To Recharacterize State-Law Limited Partners For Self-Employment Tax Purposes

The U.S. Court of Appeals for the Fifth Circuit ruled that state-law limited partners are exempt from self-employment taxes on their distributive shares of partnership income without being subjected to a fact-intensive...

United States Tax

LL

Liskow & Lewis

Filing Period For Commercial Property Tax Appeals Commences – Nassau County Publishes 2027/28 Tentative Assessment Roll

On January 2, 2026, the Nassau County Department of Assessment published the tentative assessment roll for the 2027/28 tax year. This preliminary tax roll sets a value for each and every property in Nassau County...

United States Tax

FF

Farrell Fritz, P.C.

New Case Gives Roadmap For Avoiding Self-Employment Tax

On January 16, 2026, the Fifth Circuit, in Sirius Solutions L.L.L.P. v. Commissioner[1] ("Sirius"), reversed the Tax Court and held (in a 2-1 decision)...

United States Tax

GG

Greenberg Glusker Fields Claman & Machtinger

Maximizing OBBBA Bonus Depreciation In Producing Oil And Gas Property Acquisitions

United States Tax

LL

Liskow & Lewis

IRS Publishes 100% Bonus Depreciation Guidance

United States Tax

LL

Liskow & Lewis

Unlocking The UPREIT Structure: A Comprehensive Guide To LTIP Units As Currency For Incentive Equity Awards

United States Tax

GP

Goodwin Procter LLP

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.

Deadlines Approaching For Reporting 2025 ISO Exercises And ESPP Share Transfers

United States Tax

GP

Goodwin Procter LLP

IRS Releases Final And Proposed Regulations Affecting The Taxation Of Foreign Governments

United States Tax

SR

McDermott Will & Schulte

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

United States Tax

HK

Holland & Knight

IRS Signals Continued Enforcement With New Conservation Easement Settlement Offer

United States Tax

PL

Polsinelli LLP

Asia Tax Bulletin - Winter 2025/2026

MB

Mayer Brown

How The IRS Handles Tax-Free Corporate Distributions Under U.S. Tax Law

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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Webinars

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Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 9 Jul 2025 | 2:00 PM

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

W

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

Related Country Guides

Inheritance Tax

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

Navigating estate planning can be complex, especially in light of legislation like the One Big Beautiful Bill Act ("OBBBA" or the "Act"), signed into law on July 4, 2025.

United States Tax

BL

Buckley Law

Autumn Budget 2025 – Pensions Aspects

The Autumn Budget contained a range of pensions-related announcements with implications for employers and trustees of all occupational pension schemes.

United States Employment

MB

Mayer Brown

Autumn Budget 2025—the Pensions Angle

The Chancellor has today announced her highly anticipated autumn Budget.

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.

The Impact Of One Big Beautiful Bill On Estate Planning (Podcast)

United States Family

OK

Offit Kurman

Three Big Changes To Washington Estate Tax Laws As Of July 1, 2025

United States Family

BB

Beresford Booth

Increased Federal Estate And Gift Tax Exemption Made Permanent – Planning Considerations For High Net-Worth Individuals

United States Tax

SH

Stites & Harbison PLLC

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Capital Gains Tax

Asia Tax Bulletin - Winter 2025/2026

We are pleased to present the Winter 2025/2026 edition of Mayer Brown's Asia Tax Bulletin.

MB

Mayer Brown

How The IRS Handles Tax-Free Corporate Distributions Under U.S. Tax Law

This article examines how U.S. tax law governs corporate distributions that may be received by shareholders without immediate dividend taxation, focusing on Earnings and Profits, return of capital rules, and statutory exclusions such as life insurance proceeds.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How Cryptocurrency Losses Are Taxed In The United States And Canada: Capital Losses vs Business Losses, Respectively

Cryptocurrency tax losses remain one of the most complex and high-risk areas of digital asset taxation in both the United States and Canada.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Signed, Sealed, But Not Delivered? Don't Wonder About Taxes Under New Postal Service Rules

United States Tax

N

Nossaman LLP

Navigating The Real Estate Investment Lifecycle: A Strategic Framework For Owners And Investors

United States Real Estate

MG

MGO CPA LLP

What To Watch For As Washington State Crafts A Millionaire's Tax

United States Tax

HK

Holland & Knight

Asset Sale Or Stock Or Equity Sale: How Should Sellers Plan Early?

United States Tax

SF

Stephenson Fournier

Tax-Smart Strategies For Real Estate Investors In 2026

United States Tax

KR

Kaufman Rossin

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

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Sales Taxes: VAT, GST

Asia Tax Bulletin - Winter 2025/2026

We are pleased to present the Winter 2025/2026 edition of Mayer Brown's Asia Tax Bulletin.

MB

Mayer Brown

Louisiana's New Combined State And Local Sales Tax Return Set To Be Available For Filing On February 1, 2026

Louisiana's new Combined State and Local Sales and Use Tax return is targeted for implementation on February 1, 2026, for reporting January 2026 sales according to the Louisiana Uniform Local Sales Tax Board (LULSTB).

United States Tax

LL

Liskow & Lewis

A Cautionary Tax Court Decision: Why Late Estate Tax Filings Can Cost Millions

A recent Tax Court decision highlights a mistake we continue to see far too often: assuming estate tax filings can be handled later, fixed retroactively, or cleaned up with a request to the IRS.

United States Tax

DW

Davis Wright Tremaine

Time Critical Postmark? New USPS Regulations

United States Tax

LL

Liskow & Lewis

Administration Of Irrevocable Life Insurance Trusts

United States Family

WD

Wiggin & Dana

Real Estate Tax Considerations In New Hampshire

United States Tax

MM

McLane Middleton, Professional Association

Tax Changes And Planning Opportunities For 2026

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

2025 State & Local Tax (SALT) Season Wrap-Up

United States Tax

GT

Greenberg Traurig, LLP

A Proposed Senate Bill Would Force Expats To Renounce US Citizenship. Here's What You Need To Know.

United States Tax

MP

Moodys Private Client Law LLP

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National Insurance

Autumn Budget 2025 – Pensions Aspects

The Autumn Budget contained a range of pensions-related announcements with implications for employers and trustees of all occupational pension schemes.

United States Employment

MB

Mayer Brown

Autumn Budget 2025—the Pensions Angle

The Chancellor has today announced her highly anticipated autumn Budget.

United States Employment

AO

A&O Shearman

Payrolling Benefits Becomes Mandatory From 6 April 2026 - Are You Prepared?

From April 2026, payrolling Benefits in Kind (PBIK) will be mandatory. Employers are encouraged to voluntarily adopt the scheme by 2025/26 to prepare. Businesses must align payroll processes, ensure benefit data is real-time, and address communication, cost, and cash flow impacts.

United States Tax

AM

Alvarez & Marsal

A View On The Spring Budget 2024 (Video)

United States Tax

AM

Alvarez & Marsal

The Vermilion Case: Key Takeaways For Asset Managers Of The Supreme Court's Decision Covering The Application Of Deeming Provisions In The Employment-related Securities Legislation

United States Tax

AM

Alvarez & Marsal

Perfect Influence?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

BlueCrest Salaried Members Case: Who Is A Significant Influencer?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

A Tale Of Two Crowns: COVID-19 And The Return Of Crown Preference

United States Tax

FC

FTI Consulting

Intentional Accidents: California Supreme Court Announces That General Commercial Liability Policies Apply To Negligent Hiring, Training, And Supervising Claims For Failing To Prevent Intentional Torts

United States Insurance

CF

Carlton Fields

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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

Upcoming Events

Peter Barnes Moderates Panel On AI And The Future Of Tax Administration 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

Planning For An AI Future In Cross-Border Tax Administration

CD

Caplin & Drysdale

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

CD

Caplin & Drysdale

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