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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.

OBBBA And Financial Reporting: The Enactment Date Issue You Can't Ignore

As 2025 financial reporting deadlines approach, companies are assessing the income tax accounting implications of the One Big Beautiful Bill Act (OBBBA), enacted on July 4, 2025.

United States Tax

AM

Alvarez & Marsal

Tax-Efficient Charitable Giving At Death: Issues Requiring Consideration

Writing for the New York Law Journal, Karen T. Schiele and Alison Powers Herman of Carter Ledyard's Trusts & Estates practice, highlight the importance of a strategic approach to charitable estate planning.

United States Tax

CL

Carter Ledyard & Milburn

Gettin' Salty Episode 70 | Premiums, Policy, And Clarity: Navigating Washington's Insurance Tax Debate (Podcast)

In this episode of the GeTtin' SALTy Podcast, host Nikki Dobay is joined by Jim Shea (Senior Vice President and Chief Tax Officer at Prudential) and John Mangan...

United States Tax

GT

Greenberg Traurig, LLP

Evaluating SECA Exposure For Limited Partners: Key Lessons From Recent Tax Court Rulings

Recent Tax Court rulings apply a functional analysis to decide if limited partners qualify for the SECA exemption.

United States Tax

MG

MGO CPA LLP

Independent FMV Appraisals Can Play A Critical Role In Substantiating QSBS Gain Exclusions

United States Tax

FB

FBT Gibbons

The One Big Beautiful Bill: It's Big, But How Beautiful Is It? (Podcast)

United States Tax

LS

Lowenstein Sandler

How New Child Savings Accounts Could Affect Your 2026 Taxes

United States Tax

MG

MGO CPA LLP

IRS Service Levels For The 2026 Tax Filing Season: What Recent IRS Performance Means For U.S. Taxpayers

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Is A ROBS Structure Right For Your Next Venture? A Tax & Investment View

United States Tax

KR

Kaufman Rossin

IRS Issues New Guidance To Benefit Businesses' Capital Improvements

United States Tax

LL

Lavelle Law

Second Circuit Affirms Tax Liability Resulting From S Corporation Ownership

United States Tax

LL

Liskow & Lewis

DTA TP Working Group Clarifies Approach To Transfer Pricing Risk Analysis

United States Tax

AM

Alvarez & Marsal

Case Study: Recovering $2.4 Million In Section 1202 Tax Savings After A Business Sale

United States Tax

MG

MGO CPA LLP

Impact Of The Suspension Of Penny Production On Sales And Use Tax In North Carolina: What Retailers Need To Know

United States Tax

YM

Young Moore and Henderson

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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

Transfer Pricing

DTA TP Working Group Clarifies Approach To Transfer Pricing Risk Analysis

The Transfer Pricing (TP) coordination group of the Dutch Tax Authorities (DTA) recently published an internal note, Opzet en aandachtspunten TP‑analyse, explaining how inspectors are expected to prepare...

United States Tax

AM

Alvarez & Marsal

A&M's Asia–Pacific Private Capital Tax Top 10 – 2025 Q4

In 2020, the Government of India (Government) amended its Foreign Direct Investment (FDI) Policy through Press Note 3 (PN3) whereby investments from countries sharing a land border with India...

AM

Alvarez & Marsal

A&M Tax Policy Quarterly Outlook: Q4 2025

Our Global Tax Policy and Controversy (TPC) Group at A&M Tax is pleased to present the first edition of the A&M Tax Policy Quarterly Outlook (Q4 2025), providing insights for the period from October to December 2025.

United States Tax

AM

Alvarez & Marsal

Are Your Financial Reporting Valuations Compromising Your Tax Positions?

United States Tax

AC

Ankura Consulting Group LLC

Supplementary Law No. 225/2026: Taxpayers' Defense Code

United States Tax

MB

Mayer Brown

Recent IRS Guidance On Branch Profits Tax Treaty Benefits For Foreign Reverse Hybrid Entities

United States Tax

FL

Foley & Lardner

The New Pillar Two Framework: Unboxing The Side-By-Side Package

AM

Alvarez & Marsal

A&M Tax Policy Insights – November 2025

AM

Alvarez & Marsal

Transfer Pricing Issues When Dealing With Trusts, Foundations, And Similar Arrangements

United States Tax

N

NERA

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Property Taxes

New Jersey Court Defines Standards For Immediate Tax Foreclosure On Abandoned Property

The New Jersey Appellate Division confirmed the procedures that tax certificate holders must take to foreclose immediately under the Abandoned Properties Rehabilitation Act (APRA).

United States Real Estate

RD

Riker Danzig LLP

Conservation Tax Credit In NC: Who Is Eligible And How To Apply

North Carolina's new Conservation Tax Credit is an incentive created to encourage landowners and businesses to preserve valuable natural and cultural resources across the state.

United States Tax

YM

Young Moore and Henderson

Case Study: Guiding An Entrepreneur Through Strategic Tax And Real Estate Planning

How proactive advisory and cost segregation helped a business owner dramatically reduce his taxes and scale a lasting real estate portfolio.

United States Real Estate

MG

MGO CPA LLP

Critical 2026 New Jersey Property Tax Appeal Deadlines Are Approaching

United States Real Estate

GB

Genova Burns

Florida House Of Representatives Readies Three Property Tax Relief Proposals For Full Consideration

United States Tax

JW

Jones Walker

Inside Year One: Tax Developments Under A New Administration

United States Tax

BS

Ballard Spahr LLP

Update On Real Property Tax Reform: Recent Legislation And Proposed Ohio Constitutional Amendment

United States Tax

SP

Squire Patton Boggs LLP

IRS Housing Bond Audits And Compliance Checks In 2025

United States Tax

KR

Kutak Rock LLP

2026 Government Relations Legislative Update - Week Two

United States Healthcare

BW

BrownWinick Law

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Income Tax

How American 'Jock Tax' And State Income Tax Affect NFL Players, Other Professional Athletes: The Sam Darnold Super Bowl Example

The "jock tax" remains one of the most complex and strategically significant areas of U.S. state income taxation, particularly for NFL players, NBA players, MLB athletes, and other high-income professional athletes whose compensation is allocated across multiple states.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

OBBBA And Financial Reporting: The Enactment Date Issue You Can't Ignore

As 2025 financial reporting deadlines approach, companies are assessing the income tax accounting implications of the One Big Beautiful Bill Act (OBBBA), enacted on July 4, 2025.

United States Tax

AM

Alvarez & Marsal

Tax-Efficient Charitable Giving At Death: Issues Requiring Consideration

Writing for the New York Law Journal, Karen T. Schiele and Alison Powers Herman of Carter Ledyard's Trusts & Estates practice, highlight the importance of a strategic approach to charitable estate planning.

United States Tax

CL

Carter Ledyard & Milburn

No Tax On Tips And No Tax On Overtime But Employer Reporting Obligations Are Not Free

United States Employment

JW

Jones Walker

LLC Operating Agreements: The Complete Guide For Business Owners

United States Commercial

CL

Cantrell Law Firm

The One Big Beautiful Bill: It's Big, But How Beautiful Is It? (Podcast)

United States Tax

LS

Lowenstein Sandler

The 'No Tax' Overtime Myth: Employer Payroll And Reporting Obligations Under The One Big Beautiful Bill Act Explained

United States Employment

FL

Fennemore

Second Circuit Affirms Tax Liability Resulting From S Corporation Ownership

United States Tax

LL

Liskow & Lewis

Case Study: Recovering $2.4 Million In Section 1202 Tax Savings After A Business Sale

United States Tax

MG

MGO CPA LLP

See more

Withholding Tax

Withholding Taxes And CLO Eligibility Criteria: An Overview Of European Withholding Tax Risks For U.S. CLOs And Potential Solutions

In light of the recent article published by 9fin regarding the adverse implications to U.S. collateralized loan obligations ("CLOs") that resulted from U.K. withholding taxes imposed with respect to a certain dividend financing loan issued by the CFC Group, ...

United States Tax

D

Dechert

Hybrid Horizons: U.S. Tax Considerations In Hybrid Capital Instruments

In the financial world, Hybrid Capital instruments occupy the space between traditional debt and equity. Common examples include preferred equity with a variety of debt-like features and "Holdco" notes.

United States Commercial

PR

Proskauer Rose LLP

Anti-abuse Provisions In Double Tax Treaties: Beneficial Ownership, The EU Danish Cases And U.S. Limitation On Benefits

In recent years, we have seen tax authorities increasingly relying on anti-abuse arguments to deny relief under double tax treaties.

AO

A&O Shearman

EU Court Of Justice To Examine GDPR Compliance Of FATCA-Related Bank Data Transfers

MB

Mayer Brown

Top 5 Tax Mistakes Law Firms Make — And How To Avoid Them

United States Tax

MG

MGO CPA LLP

An Incentives Wish List—What Companies Searching For Their Next Office Location Really Want From An Incentives Package

United States Commercial

MV

Moore & Van Allen

Panama Private Interest Foundations: Structure And US Tax Classification

United States Tax

GGI Global Alliance

LDR Issues New Electronic Filing And Payment Mandates Effective Next Year

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)

United States Employment

MB

Mayer Brown

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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: IRA And Tax Controversy (VIDEO)

CM

Crowell & Moring LLP

Upcoming Events

Carolyn Schenck Addresses Criminal Enforcement And Exempt Organizations At TEGE Annual Exempt Organizations Update And Meeting

United States Tax

CD

Caplin & Drysdale

The 26th Annual U.S. And Europe Tax Practice Trends Conference - American Bar Association

United States Tax

BI

Buchanan Ingersoll & Rooney PC

Understanding The BBA Partnership Audit Rules 2026

United States Tax

HK

Holland & Knight

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

United States Tax

CD

Caplin & Drysdale

2026 ABA-IPT Advanced Tax Seminars

United States Tax

HK

Holland & Knight

IFA USA 54th Annual Conference

United States Tax

HK

Holland & Knight

Carolyn Schenck Addresses International Transactions And Latest In Crypto Enforcement At International Tax Institute

United States Tax

CD

Caplin & Drysdale

COST’s 2026 Southeast Regional State Tax Seminar

United States Tax

SR

McDermott Will & Schulte

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