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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.

The 7 Steps Of Estate Administration In Canada – Guidance From A Canadian Tax Lawyer

When an individual passes away, the property and assets s/he leaves behind are collectively referred to as her/his estate.

RS

Rotfleisch & Samulovitch P.C.

IRS Provides Interim Penalty Relief For Remittance Transfer Providers

The Internal Revenue Service ("IRS") has issued Notice 2025-55 granting temporary penalty relief to remittance transfer providers under new Internal Revenue Code section 4475...

United States Tax

LL

Liskow & Lewis

One Big Beautiful Bill's Tax Changes Will Enhance Cash Flow From Capital Expenditures

Two of the new and important tax changes made by the One Big Beautiful Bill Act (OBBBA) allow the full and immediate expensing of certain business assets placed in service during the taxable year.

United States Tax

PD

Phelps Dunbar LLP

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

The IRS has confirmed that the BEAT SCM exception can apply, even when SCM is not used as the primary transfer pricing method.

United States Tax

MG

MGO CPA LLP

Electronic Filing For Benefit Plans: What You Need To Know In 2025

United States Tax

MG

MGO CPA LLP

Recent Changes To Iowa Sales Tax Exemption Certificates

United States Tax

NG

Nyemaster Goode

Don't Tax My Tips! How It Works

United States Tax

D

Dykema

Texas' Acting Comptroller Holds First 2025 Annual Comptroller Briefing

United States Tax

GT

Greenberg Traurig, LLP

Vous quittez le Canada? Information que les sociétés doivent connaître au sujet de l'impôt de sortie et de la prorogation

MT

Miller Thomson LLP

Treasury And IRS Withdraw Controversial Proposed Regulations, Return To Prior Rules For Spin-Off Transactions

United States Tax

JD

Jones Day

Navigating Q3 2025: Essential Income Tax Accounting Insights

AM

Alvarez & Marsal

Can Interest On U.S. Tax Arrears Be Deducted In Canada? Insights From Bank Of Montreal v. The King

MT

Miller Thomson LLP

Global Reach, Local Voice | Episode 12 With Carlos Somoza Of Kaufman Rossin

United States Tax

KR

Kaufman Rossin

Asia Tax Bulletin - Autumn 2025

MB

Mayer Brown

California Air Resources Board Publishes Draft SB 261 Guidance

United States Commercial

RG

Ropes & Gray LLP

Control, Creativity, Closure: The Mediation Advantage

United States Litigation

J

JAMS

Greenwashing Legislation Trends: Key Takeaways For Businesses

Worldwide Commercial

RG

Ropes & Gray LLP

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

United States Litigation

J

JAMS

Unpacking A Busy Last Week For US ESG Disclosure And Compliance

United States Commercial

RG

Ropes & Gray LLP

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Related Country Guides

Highlighted Content

Self-Report Or Risk Penalties: Canada's Enhanced Mandatory Tax Disclosure Rules Explained

RS

Rotfleisch & Samulovitch P.C.

First-Time Buying A Home In Canada: Essential Tax Incentives And Rebates You Should Know

RS

Rotfleisch & Samulovitch P.C.

Does Your Job Require You To Buy Luxury Goods? And, Can You Deduct Those Luxury Goods On Your Taxes? The Case Of Samotus v The King

RS

Rotfleisch & Samulovitch P.C.

Improve Your Understanding Of Not-For-Profit Status In Canada: What Qualifies And What Doesn't, Plus Tax Benefits

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Tax Guide For 'Digital Nomads' Moving To Canada: What You Need To Know About Canada's Tax System

RS

Rotfleisch & Samulovitch P.C.

The CRA Issues A New 'Income Tax Folio' On How Shareholder Loans And Debts Are Treated

RS

Rotfleisch & Samulovitch P.C.

When Can Businesses Deduct Interest Payments? A Primer From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

When Full Business Income Tax, Other Than Capital Gains Tax, Is Payable If Business Activities Are Based On A "Secondary Intention" Tax Law Doctrine In An "Adventure In The Nature Of Trade" – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How The Income Tax Act Treats Settlements And Damage Awards For Wrongful Dismissals

RS

Rotfleisch & Samulovitch P.C.

How CRA Conducts Net Worth Audits And Enforces Gross Negligence Penalties Against Canadian Taxpayers: Lessons From Mann v. The King And Other Cases

RS

Rotfleisch & Samulovitch P.C.

Tax Treaties

Asia Tax Bulletin - Autumn 2025

Before you is the Autumn edition of 2025. This edition features many tax changes resulting from governments, especially in Indonesia, Korea, the Philippines, and Vietnam, raising taxes in order to make ends meet...

MB

Mayer Brown

New IRS Guidance Provides Clarity On Treaty Relief For Common Cross-Border Investment Structures

The United States Internal Revenue Service (IRS) has issued new guidance that provides reassurance regarding the application of U.S. income tax treaties to widely used cross-border investment structures...

United States Tax

C

Caldwell

Cross-Border Tax Lawyer On Trump's 'One Big Beautiful Bill' (OBBB): Key Impacts For Canadians

The United States' One Big Beautiful Bill (OBBB), signed into law in 2025, represents a sweeping tax overhaul for individuals and corporations.

RS

Rotfleisch & Samulovitch P.C.

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

MB

Mayer Brown

Moving South For The Winter? How That May Impact The Taxes You Owe

DS

Devry Smith Frank LLP

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

AM

Alvarez & Marsal

Calgary Is Open For Business

Canada Commercial

BL

Borden Ladner Gervais LLP

Negotiating Tax Treaties In The Digital Age: A Conversation With David Rosenbloom (Podcast)

TL

Torys LLP

Are You A Tax Resident Of Canada? Here's How To Know For Sure

RA

Rosen & Associates

See more

Transfer Pricing

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

The IRS has confirmed that the BEAT SCM exception can apply, even when SCM is not used as the primary transfer pricing method.

United States Tax

MG

MGO CPA LLP

Cross-Border Tax: How Trump's 'One Big Beautiful Bill' (OBBB) Will Affect Canadians With American Income, Investments, Business Operations

The U.S. recently enacted the One Big Beautiful Bill (OBBB), a major tax reform affecting individuals and corporations. While primarily U.S.-focused, the legislation has important consequences for Canadians with U.S. income, investments, or business operations.

RS

Rotfleisch & Samulovitch P.C.

トランプ関税への対応と移転価格への影響

いわゆるトランプ関税については、7月22日、相互関税のほか、自動車および自動車部品の税率をいずれも15％とする日米政府間の合意が成立し

United States Tax

JD

Jones Day

Still Fourth Down And Goal For Medtronic Transfer Pricing Case

United States Tax

RP

Ruchelman PLLC

Tax Law Changes That Should Trigger Referrals For Your Clients

United States Tax

KR

Kaufman Rossin

How To Align Your Global Supply Chain And International Tax Strategy

United States Tax

MG

MGO CPA LLP

5 Quick Questions For Referrers: How Specialty Tax Adds Value For Your Clients

United States Tax

KR

Kaufman Rossin

US-Mexico Treaty Notification And Protective Claim Requirements

AM

Alvarez & Marsal

Transfer Pricing Disputes: How Forum Choice Alters Outcomes

CT

Counter Tax Litigators

See more

Tax Authorities

The 7 Steps Of Estate Administration In Canada – Guidance From A Canadian Tax Lawyer

When an individual passes away, the property and assets s/he leaves behind are collectively referred to as her/his estate.

RS

Rotfleisch & Samulovitch P.C.

IRS Provides Interim Penalty Relief For Remittance Transfer Providers

The Internal Revenue Service ("IRS") has issued Notice 2025-55 granting temporary penalty relief to remittance transfer providers under new Internal Revenue Code section 4475...

United States Tax

LL

Liskow & Lewis

Developers Adapt Timelines And Strategies For Wind And Solar Projects Following Recent IRS Guidance And Expected IRS Enforcement Activity

The Treasury Department and IRS recently released updated guidance concerning Beginning of Construction requirements to qualify for clean energy tax credits.

United States Energy

CM

Crowell & Moring LLP

When And How To Register A DBA (Doing Business As) Name For Your Nonprofit

United States IP

CL

Carter Ledyard & Milburn

One Big Beautiful Bill's Tax Changes Will Enhance Cash Flow From Capital Expenditures

United States Tax

PD

Phelps Dunbar LLP

Electronic Filing For Benefit Plans: What You Need To Know In 2025

United States Tax

MG

MGO CPA LLP

Don't Tax My Tips! How It Works

United States Tax

D

Dykema

Texas' Acting Comptroller Holds First 2025 Annual Comptroller Briefing

United States Tax

GT

Greenberg Traurig, LLP

Vous quittez le Canada? Information que les sociétés doivent connaître au sujet de l'impôt de sortie et de la prorogation

MT

Miller Thomson LLP

See more

Inheritance Tax

Estate And Financial Planning Is Not Just For The Rich

After much uncertainty, Congress has enacted a permanent increase in the Federal Estate and Gift Tax lifetime exemption amounts for 2025 and beyond.

United States Family

CH

Clark Hill

The GRE: What It Is, Why Use It, And How To Keep It

In the world of trusts and estates law, the acronym "GRE" is a frequent visitor, and while its descriptive meaning, Graduated Rate Estate ("GRE"), may be well known, its impact perhaps less so.

OE

O'Sullivan Estate Lawyers LLP

Estate Tax 2026: What You Need To Know

The U.S. Federal Estate Tax Unified Credit (the "Credit"), which allowed individuals to leave up to $13,990,000 to their non-spouse heirs federal estate tax free...

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

An Introduction To Offshore Trusts

Bermuda Litigation

A

Appleby

Trump Law's Estate Tax Exemption Is A Boon For Wealth Planning

United States Tax

HH

Hughes Hubbard & Reed LLP

A Canadian Tax Lawyer's Updated Guide On Non-Resident Trusts In Canada

RS

Rotfleisch & Samulovitch P.C.

See more

Latest Videos

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Lotería Fiscal en Panamá (Video)

IG

Icaza Gonzalez-Ruiz & Aleman

Negotiating Tax Treaties In The Digital Age: A Conversation With David Rosenbloom (Podcast)

TL

Torys LLP

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

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