North America: 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.
Article
GT SALT Team On The Move (September–October 2026 Digest)
Greenberg Traurig's State and Local Tax team is hitting the road this fall with a packed schedule of speaking engagements at premier tax conferences across the country. From the COST Annual Meeting in San Antonio to the Hartman SALT Forum in Nashville, GT attorneys will address critical topics including legislative updates, apportionment issues, property tax developments, and multistate planning strategies that are shaping the state tax landscape.
United States Tax
GT
Greenberg Traurig, LLP
Article
Canadian Prime Minister Announces ‘Productivity Mega Deduction’
Canada's new Productivity Mega Deduction permanently provides immediate expensing for a wide range of depreciable property and Canadian development expenses, dramatically expanding the scope beyond the previously announced Productivity Super Deduction. The measure aims to reduce Canada's marginal effective tax rate on new business investment to 6.4%, positioning it as the lowest among major economies and less than half the U.S. rate.
Canada Tax
OH
Osler, Hoskin & Harcourt LLP
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Related Country Guides

TD
Tax Disputes
CT
Corporate Tax

Highlighted Content

Transfer Pricing

Article
Cinq développements en matière de fiscalité à surveiller cet automne
Le paysage fiscal canadien connaît des transformations majeures avec l'élargissement des pouvoirs de vérification de l'ARC, l'utilisation accrue de l'intelligence artificielle dans l'administration fiscale, et la mise en œuvre d'un nouveau régime de prix de transfert. Les entreprises doivent également naviguer les implications fiscales complexes des tarifs douaniers canado-américains et comprendre les récentes décisions judiciaires qui façonnent l'interpr
Canada Tax
BC
Blake, Cassels & Graydon LLP
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Property Taxes

Article
GT SALT Team On The Move (September–October 2026 Digest)
Greenberg Traurig's State and Local Tax team is hitting the road this fall with a packed schedule of speaking engagements at premier tax conferences across the country. From the COST Annual Meeting in San Antonio to the Hartman SALT Forum in Nashville, GT attorneys will address critical topics including legislative updates, apportionment issues, property tax developments, and multistate planning strategies that are shaping the state tax landscape.
United States Tax
GT
Greenberg Traurig, LLP
Podcast
GeTtin’ SALTy Episode 83 | New York City's Pied-a-Terre Tax: Rollout Challenges, Constitutional Questions, And A Growing National Trend (Podcast)
New York City's newly enacted pied-a-terre tax targets high-value properties not used as primary residences, aiming to generate approximately $500 million in additional revenue. The tax's troubled rollout has created significant complications for property owners, particularly those holding real estate through trusts and LLCs, while raising constitutional questions that may signal a broader national trend in luxury property taxation.
United States Tax
GT
Greenberg Traurig, LLP
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Inheritance Tax

Article
FASB’s New Fair Value Standard May Bolster Marketability Discounts In Estate Planning
The Financial Accounting Standards Board issued Accounting Standards Update 2026-03, Fair Value Measurement (Topic 820): Investment Companies with Equity Securities Subject to Contractual Sale Restrictions, on September 9, 2026. While the update is aimed at investment company accounting, it could benefit estate planners and valuation professionals who regularly defend marketability discounts on closely held and restricted stock.
United States Tax
LL
Liskow & Lewis
Article
The Unexpected Tax Consequences Of Ending A QTIP Trust Early
Qualified terminable interest property (“QTIP”) trusts are a familiar estate-planning tool. Under a QTIP trust, a spouse receives the benefit of trust assets during life, with the remainder passing to children or other beneficiaries after the spouse’s death. No transfer tax is payable on the creation of the QTIP trust due to the availability of the marital deduction but the trust assets will be subject to estate tax on the spouse’s death.
United States Tax
FF
Farrell Fritz, P.C.
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Withholding Tax

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Latest Videos

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