United States: 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.

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

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

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

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

United States Tax

WS

Winston & Strawn LLP

AMTL's AICP Files Second Case Against TSMC, Its Advanced Memory Amends Against SK Hynix

United States IP

RC

RPX Corporation

2025 Trade Policy Agenda Provides Rationale For Trump Tariff Actions

United States International

BG

Braumiller Law Group, PLLC

Trump Administration Passes The One Big Beautiful Bill Act

United States Tax

FL

Foley & Lardner

Artificial Intelligence 2025 - Trends And Developments

United States Technology

SJ

Steptoe LLP

ALERT: Key Tax Provisions Provided For In "One Big Beautiful Bill Act"

United States Employment

DP

Dilworth Paxson LLP

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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

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Inheritance Tax

After The One Big Beautiful Bill: Estate Tax Updates

The recently enacted One Big Beautiful Bill Act has brought about significant changes to the long-term estate planning landscape by permanently increasing the federal lifetime gift, estate and generation-skipping transfer...

United States Tax

DL

Davis+Gilbert LLP

The OBBB Act | Agriculture Reimagined: Conservation, Taxes & Specialty Crops

On Friday, July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (H.R. 1) Public Law No: 119-21 (The OBBB Act).

United States Government

N

Nossaman LLP

One Big Beautiful Bill And Three Key Planning Notes

Last week, President Donald Trump signed into law the One Big Beautiful Bill Act (OBBBA). At nearly 900 pages in length, OBBBA's size lives up to its name by enacting sweeping changes...

United States Family

LS

Lowenstein Sandler

Senate Moves To Scale Back Clean Energy Tax Credits Under Inflation Reduction Act: Latest Updates

United States Tax

HK

Holland & Knight

The Accidental Art Collector: Income And Estate Tax Considerations

United States Tax

PB

Porzio, Bromberg & Newman

Moving To A New State? Update Your Estate Plan

United States Family

IG

IR Global

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

One Big, Beautiful Bill . . . Simplified

United States Tax

BI

Buchanan Ingersoll & Rooney PC

Charitable Giving Techniques To Maximize An Estate Plan

United States Tax

BS

Ballard Spahr LLP

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Income Tax

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"

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

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

Changing With The Times At The DOR

United States Tax

DM

Davis Malm & D’Agostine

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Transfer Pricing

Navigating Q2 2025: Essential Income Tax Accounting Insights

As companies finalize their Q2 2025 reporting, tax departments are once again navigating a shifting landscape of legislative and regulatory change. The centerpiece of this quarter's developments was the advancement...

AM

Alvarez & Marsal

A First Sale Doctrine Checklist: Six Phases For Successful Tariff Reduction

Our recent blog post, The First Sale Doctrine: A Strategic Tool for Reducing Tariffs—But Only If You Do It Right, generated a lot of questions.

United States International

HS

Harris Sliwoski

Trump Signs Sweeping Tax Bill Into Law, With Major Implications For Corporate Clients Worldwide

President Trump has signed into law a comprehensive tax reform package that permanently extends several expiring provisions of the Tax Cuts and Jobs Act (TCJA) and enacts key tax measures central to his 2024 reelection...

United States Tax

CL

Carter Ledyard & Milburn

IRS Workforce Losses Pose Growing Risk To Businesses Amid Tariff-driven Tax Complexity

United States Tax

WR

Wiley Rein

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

AM

Alvarez & Marsal

Section 899: Potential Tax Increases For Canadians Investing In The U.S.

United States Tax

GW

Gowling WLG

Navigating Tariffs And Income Taxes And Transfer Pricing

United States Tax

JD

Jones Day

Trade, Tariffs, And Tax Effects: Deal-Maker Considerations For Diligence And Structuring

United States International

R

Riveron

IRS Transfer Pricing Guidance: Adjustments Based On Actual Results

United States Tax

CD

Caplin & Drysdale

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Latest Videos

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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

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