This Article is no longer available, this page is showing similar articles.

Tax Law and International Tax Law

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.

One Big Beautiful Bill Act Expands Gain Exclusion For Qualified Small Business Stock

Internal Revenue Code Section 1202 provides for the exclusion for noncorporate taxpayers of gain on the sale of qualified small business stock (QSBS) held for more than five years.

United States Tax

SH

Stites & Harbison PLLC

Changes To IRS Examinations Of Large Corporate Taxpayers: A Sea Change Or Whistling In The Wind?

On July 23, 2025, the IRS issued guidance on audits of large corporate taxpayers. This guidance falls squarely in line with previous IRS statements at conferences...

United States Tax

MB

Mayer Brown

Arkansas Tax Appeals Commission Rules That Texas Franchise Tax Is A Creditable Income Tax

A recent decision of the Arkansas Tax Appeals Commission allowing creditability of Texas franchise tax against Arkansas income tax may benefit Arkansas-resident owners of entities doing business in Texas.

United States Tax

KR

Kutak Rock LLP

Unresolved Employee Retention Credit Claims – Obstacles And Opportunities

The COVID-19 pandemic impacted nearly everyone running a business or nonprofit organization in 2020 and 2021.

United States Tax

TS

Taft Stettinius & Hollister

Client Alert: State And Local Tax Deduction: Effect On Business And Real Estate Owners

United States Tax

JC

Jackson & Campbell

Tax Benefits Of QSBS Expanded Under The "One Big Beautiful Bill Act"

United States Tax

FH

Foley Hoag LLP

A New Era Of Qualified Opportunity Zones: What The 'One Big Beautiful Bill' Means For Investors And Communities

United States Tax

Whiteman Osterman & Hanna LLP

Unpacking The New SALT Cap And New York's PTET Strategy

United States Tax

Whiteman Osterman & Hanna LLP

Key Depreciation Changes From The 'One Big Beautiful Bill Act'

United States Tax

Whiteman Osterman & Hanna LLP

R&D, ERC, And Energy Credits: What 2025 Tax Reform Means For You

United States Tax

MG

MGO CPA LLP

The One Big Beautiful Bill: An Overview Of Key Tax Changes

United States Tax

AC

Ankura Consulting Group LLC

Analysis Of Opportunity Zone And Related Tax Credit Changes Under The 2025 Tax Legislation

United States Tax

B

BakerHostetler

Governor Of Michigan Gretchen Whitmer Signs Bills To Create R&D Tax Credit And Innovation Fund

United States Tax

AC

Ankura Consulting Group LLC

What The New Remittance Transfer Excise Tax Means For Businesses

United States Tax

MB

Mayer Brown

See more

Webinars

See More

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

Recorded on 30 Apr 2025 | 2:00 PM

Mondaq | 2025 Law Firm Data Landscape Report

mm

Mondaq

Tax Authorities

Wind And Solar Project Developers Must Hurry Up And Wait To Obtain Tax Credits Before They Terminate Under The One Big Beautiful Bill Act

The One Big Beautiful Bill Act (the "OBBBA") signed by President Trump on July 4, 2025, reflected the administration's policy decision to end incentives for clean and renewable energy enacted in the Inflation Reduction Act...

United States Energy

SH

Stites & Harbison PLLC

Changes To IRS Examinations Of Large Corporate Taxpayers: A Sea Change Or Whistling In The Wind?

On July 23, 2025, the IRS issued guidance on audits of large corporate taxpayers. This guidance falls squarely in line with previous IRS statements at conferences...

United States Tax

MB

Mayer Brown

Key Considerations For Forming And Operating A Joint Venture In The U.S.

Each of these items will help ensure that a U.S.-based joint venture (JV)—especially one in a regulated industry with cross-border aspects—is set up and operated on solid legal, compliance...

Worldwide Commercial

AO

A&O Shearman

Arkansas Tax Appeals Commission Rules That Texas Franchise Tax Is A Creditable Income Tax

United States Tax

KR

Kutak Rock LLP

Unresolved Employee Retention Credit Claims – Obstacles And Opportunities

United States Tax

TS

Taft Stettinius & Hollister

Client Alert: State And Local Tax Deduction: Effect On Business And Real Estate Owners

United States Tax

JC

Jackson & Campbell

The One Big Beautiful Bill: Impacts To Federal Grant, Loan, And Tax Credit Opportunities

United States Government

AC

Ankura Consulting Group LLC

A New Era Of Qualified Opportunity Zones: What The 'One Big Beautiful Bill' Means For Investors And Communities

United States Tax

Whiteman Osterman & Hanna LLP

Qualified Small Business Stock Under The 'One Big Beautiful Bill': Navigating The Enhanced QSBS Exclusion

United States Commercial

Whiteman Osterman & Hanna LLP

See more

Capital Gains Tax

Tax Benefits Of QSBS Expanded Under The "One Big Beautiful Bill Act"

On July 4, 2025, "The One Big Beautiful Bill Act," Pub. L. No. 119-21, was signed into law, introducing significant expansions of the tax benefits of "qualified small business stock" issued on or after July 5, 2025.

United States Tax

FH

Foley Hoag LLP

CLARITY Bill & GENIUS Act Explained: Crypto Classification And Tax Impact

Recent legislative proposals—the CLARITY Bill and the GENIUS Act—are designed to bring more clarity to how digital assets are regulated in the United States

United States Tax

WS

Winston & Strawn LLP

Section 1202 Gross Assets And Basis Issues For Qualified Small Business Stock

For stock to qualify for the exclusion of taxable gain under Internal Revenue Code Section 1202, the issuing corporation must satisfy the Gross Assets Test, which generally requires that the corporation...

United States Tax

HK

Holland & Knight

Significant Expansion Of QSBS Tax Benefits Under The One Big Beautiful Bill

United States Tax

MP

Manatt, Phelps & Phillips LLP

One Big Beautiful Bill Act: Key Tax Provisions

United States Tax

MP

Manatt, Phelps & Phillips LLP

Missouri Tax Legislation Update: Elimination Of Income Tax On Individuals' Capital Gains And Sales Tax On Diapers, Feminine Hygiene Products, And Incontinence Products

United States Tax

CS

Capes Sokol

President Trump Signs One Big Beautiful Bill Act Into Law

United States Tax

PR

Proskauer Rose LLP

Will Qualified Opportunity Zone Changes Have Investors Hitting Pause?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Estate Planning Provisions In The One Big Beautiful Bill Act

United States Family

PC

Perkins Coie LLP

See more

Income Tax

One Big Beautiful Bill Act Expands Gain Exclusion For Qualified Small Business Stock

Internal Revenue Code Section 1202 provides for the exclusion for noncorporate taxpayers of gain on the sale of qualified small business stock (QSBS) held for more than five years.

United States Tax

SH

Stites & Harbison PLLC

Arkansas Tax Appeals Commission Rules That Texas Franchise Tax Is A Creditable Income Tax

A recent decision of the Arkansas Tax Appeals Commission allowing creditability of Texas franchise tax against Arkansas income tax may benefit Arkansas-resident owners of entities doing business in Texas.

United States Tax

KR

Kutak Rock LLP

Client Alert: State And Local Tax Deduction: Effect On Business And Real Estate Owners

On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (OBBBA), which modifies and extends numerous provisions of the 2017...

United States Tax

JC

Jackson & Campbell

Tax Benefits Of QSBS Expanded Under The "One Big Beautiful Bill Act"

United States Tax

FH

Foley Hoag LLP

New IRS Enforcement: The Employee Retention Credit Landscape

United States Employment

Whiteman Osterman & Hanna LLP

The One Big Beautiful Bill: Impacts To Federal Grant, Loan, And Tax Credit Opportunities

United States Government

AC

Ankura Consulting Group LLC

Unpacking The New SALT Cap And New York's PTET Strategy

United States Tax

Whiteman Osterman & Hanna LLP

Overcomplicating Overtime: How Employers Need To Assess The One Big Beautiful Bill's Overtime Tax Changes

United States Employment

FL

Foley & Lardner

Governor Of Michigan Gretchen Whitmer Signs Bills To Create R&D Tax Credit And Innovation Fund

United States Tax

AC

Ankura Consulting Group LLC

See more

Tax Treaties

Asia Tax Bulletin - Summer 2025

We present to you the Summer 2025 edition of the Asia Tax Bulletin. It contains tax developments in Asia on a host of topics, such as Hong Kong's and Japan's tax legislation...

MB

Mayer Brown

The Senate Finance Committee's Proposed Section 899 Would Increase Taxes On Certain Foreign Individuals And Entities Majority-Owned By Such Individuals

On June 16, 2025, the Senate Finance Committee released its version of a tax bill, containing new proposed Section 899 of the Internal Revenue Code (which is similar to a provision approved in the earlier House tax bill).

United States Tax

ST

Simpson Thacher & Bartlett

Is Revenge A Dish Best Served Under The Tax Code?

Among the myriad provisions of the budget bill that passed the U.S. House of Representatives last month, one that has recently gained increased prominence in recent weeks is proposed Section 899, increasingly referred to as the "revenge tax."

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

US Advances Retaliatory Tax Measures: What Private Capital Professionals Need To Know

United States Tax

KL

Herbert Smith Freehills Kramer LLP

PER-10/PJ/2025, New Procedures For Tax Information Exchange

AM

Alvarez & Marsal

US Senate Finance Committee Makes Changes To Proposed Section 899

United States Tax

MB

Mayer Brown

Impact Of Section 899 On Private Equity And Non-U.S. Investors

United States Tax

D

Dechert

Proposed Section 899 - The Retaliatory Tax Regime

United States Tax

KD

Kelley Drye & Warren LLP

House Passes Tax Bill: Proposed Legislation Would Increase US Taxes On Many Foreign Individuals, Entities And Governments

United States Tax

HB

Haynes and Boone

See more

Latest Videos

See more

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

Ten Minute Interview: How To Avoid Paying Even More Taxes (Video)

FL

Foley & Lardner

Mayer Brown Microtalk: Excise Tax (Video)

MB

Mayer Brown

Upcoming Events

Niles Elber Addresses Available IRS Online Tools And Services At IRS Nationwide Tax Forum

CD

Caplin & Drysdale

Tax Practice Under The One Big Beautiful Bill: Practical Insights For Navigating The New Landscape

HK

Holland & Knight

Clark Armitage Discusses Navigating New U.S. Transfer Pricing Landscape At ITR Transfer Pricing Forum

CD

Caplin & Drysdale

Elizabeth Stevens Moderates Panel On Global TP Policy Developments At TP Minds West Coast

CD

Caplin & Drysdale

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