North America: Tax

Subscribe

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.

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

QSBS Tax Incentives: Insights From FICPA On New Section 1202 Enhancements

FICPA explores how recent updates to §1202 strengthen the benefits available under Qualified Small Business Stock (QSBS), making the incentive even more appealing for founders and early-stage investors.

United States Tax

KR

Kaufman Rossin

Final Buyback Regs Are Good News For M&A Transactions, Too

The IRS and Treasury abandoned the embattled "funding rule" in final regulations implementing the 1 percent excise tax on stock buybacks and made welcome changes for reorganizations and preferred stock, tax advisers said.

United States Tax

AM

Alvarez & Marsal

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

IRS Proposal To Withdraw Basis-Adjustment Disclosure Rules Moves To White House Review

United States Tax

LL

Liskow & Lewis

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

United States Tax

AM

Alvarez & Marsal

The State Of Play For 501(c)(4)s

United States Tax

SJ

Steptoe LLP

The OBBBA Breathes New Life Into Opportunity Zones

United States Tax

SR

Shulman Rogers

1099 Compliance Guide For Professional Services Firms

United States Tax

MG

MGO CPA LLP

Navigating The 2025 Tax Season — What Industry And Tax Filers Need To Know

United States Tax

JW

Jones Walker

Fair And Accountable IRS Reviews (FAIR) Act And Tax Court Improvement Act Passed By House Of Representatives

United States Tax

WS

Winston & Strawn LLP

LDR Issues New Electronic Filing And Payment Mandates Effective Next Year

United States Tax

LL

Liskow & Lewis

American Consumers Lose Patience With High Car Prices Automotive Weekly

CM

Crowe MacKay LLP

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

United States Tax

AM

Alvarez & Marsal

Early Mediation: Is Your Case A Likely Candidate?

United States Litigation

J

JAMS

How The JAMS AI Rules Can Streamline Discovery For AI-Related Disputes

United States Litigation

J

JAMS

The U.S. Economy: Modest Activity And Intensifying Uncertainty (Ankura Monthly Economic Report November 2025)

United States Strategy

AC

Ankura Consulting Group LLC

AI Innovation Is Accelerating, But Oversight Is Fragmented: Why ADR Must Fill The Governance Gap

United States Litigation

J

JAMS

[PODCAST] Utilizing Co-Mediation - Bringing Together Multiple Perspectives To Reach Effective Settlements

United States Litigation

J

JAMS

See more

Related Country Guides

Highlighted Content

Business And Capital Property Gifts In Canada: Taxable Benefits, Capital Gains Tax, And Using A 'Deed Of Gift' To Protect Property Transfers

RS

Rotfleisch & Samulovitch P.C.

How Are 'Catastrophe Bond' (Cat Bond) Losses Taxed In Canada? Guidance From A Canadian Tax Lawyer

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.

Canada's 2025 Federal Budget: What It Means For Businesses, Investors, And Canadian Taxpayers

RS

Rotfleisch & Samulovitch P.C.

Underused Housing Tax Act: The December 31 Late-Filing Trap For Canadian Property Owners

RS

Rotfleisch & Samulovitch P.C.

Doing Cross-Border Transactions? You'll Need Form T106 To Report Them To CRA – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How Life Insurance Is Taxed In Canada: What You Need To Know Before Making Withdrawals, Claiming Benefits

RS

Rotfleisch & Samulovitch P.C.

Now Is The Best Time To Fix Past Tax Mistakes: CRA Modernizes The Voluntary Disclosures Program (VDP) – New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Guide For Digital Nomads Moving To Canada: Understanding Tax Residence And The Sojourner Rule

RS

Rotfleisch & Samulovitch P.C.

Canada 2025 Draft Tax Changes: Key Updates For Individuals, Corporations, And Trusts

RS

Rotfleisch & Samulovitch P.C.

Property Taxes

Underused Housing Tax Act: The December 31 Late-Filing Trap For Canadian Property Owners

The Underused Housing Tax Act (UHTA) imposes a particularly severe penalty regime for property owners who fail to file their required returns on time.

RS

Rotfleisch & Samulovitch P.C.

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

GeTtin' SALTy Episode 66 | Year-End SALT Wrap-Up: State Revenue Trends, OB3 Conformity, And What's Ahead For 2026 (Podcast)

In this episode of GeTtin' SALTy, host Nikki Dobay welcomes back Jared Walczak, Vice President of State Tax Projects at the Tax Foundation, for a wide-ranging discussion on the biggest state and local tax (SALT) policy developments of 2025.

United States Tax

GT

Greenberg Traurig, LLP

California Supreme Court Clarifies Taxation Of Certain Intangible Assets In Hospitality Sector

United States Tax

MP

Manatt, Phelps & Phillips LLP

Illinois Tax Delinquency Amnesty Act: What You Need To Know

United States Tax

Wagner Tax Law

Property Tax Survey Indicates Taxpayers Lack Confidence In Tax System

United States Tax

FF

Farrell Fritz, P.C.

Cook County Announces Rare Reopening Of 2025 Property Tax Appeals

United States Tax

TC

Thompson Coburn LLP

State Of The States

United States Family

KM

Katten Muchin Rosenman LLP

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

United States Tax

GT

Greenberg Traurig, LLP

See more

Tax Treaties

Cross-border Trust Strategies: Maximising Jurisdictional Advantages

Entrepreneurs and professionals with global interests face a unique challenge: the US tax system reaches far beyond its borders. US citizens...

United States Commercial

GGI Global Alliance

An Increasingly Less Remote Situation: New O.E.C.D. Model Treaty Commentary On Remote Workers

Remote work is one of COVID-19's enduring legacies. What began as something necessary for health and safety has become a fairly conventional practice.

United States Employment

RP

Ruchelman PLLC

Relevant International Updates

As with the Tax Cuts and Jobs Act (TCJA) in 2017, the 2025 calendar year ushered in a new set of tax legislation – the One Big Beautiful Bill Act (OBBBA)...

United States Tax

KM

Katten Muchin Rosenman LLP

Cross-Border Giving Update: Canadian Charities Cannot Use The Canada- US Tax Treaty To Fund American Charities Directly

Worldwide Commercial

MT

McCarthy Tétrault LLP

IBA Daily Newspaper - Doing Business In Canada

GR

Gardiner Roberts LLP

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

United States Tax

GT

Greenberg Traurig, LLP

Methanex Case And International 'Treaty Shopping' In Search Of Better Tax Breaks: Lessons For Canadian Corporations

RS

Rotfleisch & Samulovitch P.C.

The Methanex Case: Trinidad And Tobago Courts Uphold International Tax Principles, Scrutinize 'Treaty Shopping' And Lessons For Canadian Multinational Corporations

RS

Rotfleisch & Samulovitch P.C.

The Methanex Case: Implications Of 'Treaty Shopping' And Consequences On U.S. Tax Planning For Americans

United States Tax

RS

Rotfleisch & Samulovitch P.C.

See more

Withholding Tax

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

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

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

Join us for this three-part series covering how the One Big Beautiful Bill Act reshapes the workplace benefits conversation. This series features Hillary August, Stephanie Vasconcellos...

United States Employment

MB

Mayer Brown

CRA Updates Voluntary Disclosures Program Effective October 1, 2025

D

Dentons Canada LLP

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

IBA Daily Newspaper - Doing Business In Canada

GR

Gardiner Roberts LLP

Points clés à retenir des Perspectives fiscales de McCarthy Tétrault : Septembre 2025

MT

McCarthy Tétrault LLP

See more

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

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

OE

O'Sullivan Estate Lawyers LLP

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

See more

Latest Videos

See more

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

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More