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.

Tax Planning Opportunities For Data Center Land Assembly — Net Investment Income Tax Exemption For Active Participants In Land Assemblage Activities

The explosive growth of artificial intelligence (AI), cloud computing and digital infrastructure has created unprecedented demand for data center development.

United States Tax

KM

Katten Muchin Rosenman LLP

IRS Publishes Guidance For The Purposes Of Determining Material Assistance From A Prohibited Foreign Entity

The Notice purportedly previews proposed regulations. Prior notices under the Inflation Reduction Act, including those related to the domestic content and energy community adders...

United States Tax

AO

A&O Shearman

The Cash Cost Of Eliminating The Penny

The penny is gone, but the cent is not. Credit cards, debit cards, and digital wallets still settle to one-hundredth of a dollar. But many national retailers, grocery chains, and quick-service operators still process...

United States Tax

GP

Goodwin Procter LLP

Anwalt In Vietnam Dr Oliver Massmann – Vietnam 2026: Ein Klarer, Konstruktiver Fahrplan Zur Wiederherstellung Der Eu-steuerkonformität Bis Oktober

Am 17. Februar 2026 hat der Rat der Europäischen Union Vietnam in Anhang I der EU-Liste nicht kooperativer Steuerjurisdiktionen aufgenommen.

United States Tax

DM

Duane Morris LLP

New Prize Tax Rules Raise The 1099 Threshold For Sweepstakes And Contests

United States Tax

GA

Global Advertising Lawyers Alliance (GALA)

IRS Issues Guidance On Material Assistance From A Prohibited Foreign Entity For Clean Energy Tax Credits

United States Tax

KG

K&L Gates LLP

Treasury Department And IRS Provide Additional Corporate Alternative Minimum Tax Relief

United States Tax

HK

Holland & Knight

Recent Regulations On The US Taxation Of Foreign Governments

United States Tax

KL

Herbert Smith Freehills Kramer LLP

Stock Options For Biotech Startups: What They Motivate And What They Don't

United States Tax

C

Crowley Law LLC

Tax Court Rejects § 743(b) Basis Adjustment In Excess Of $700 Million

United States Tax

LL

Liskow & Lewis

R&D Tax Credits - George v. Commissioner Case Analysis

United States Tax

TS

Taft Stettinius & Hollister

6 Strategic Priorities For Professional Services Firms In 2026

United States Tax

MG

MGO CPA LLP

IRS Issues Interim Guidance On "Material Assistance" From A Prohibited Foreign Entity

United States Tax

MB

Mayer Brown

Florida Legislature Proposes Not To Conform To One Big Beautiful Bill Tax Relief Provisions

United States Tax

JW

Jones Walker

Seventh Circuit Roundup: What Recent Decisions Reveal About Pleading, Intent, And Immunity (Podcast)

United States Litigation

BT

Barnes & Thornburg LLP

SECURE 2.0: Key Provisions And Tax Planning Implications For American Retirees

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Back To School 2025: Title IX Updates And How ADR Can Help Universities Resolve Disputes (Podcast)

United States Litigation

J

JAMS

Littler Lounge: Just Cause For A Chat About Corrective Actions (Podcast)

United States Employment

LM

Littler Mendelson

What Europe's Renewable Energy Struggles Can Teach U.S. Regulators About Dispute System Design

United States Litigation

J

JAMS

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Related Country Guides

Tax Treaties

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

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

Understanding Tax Obligations For Tribal Citizens

In this article, we explore how income, sales, and employment are taxed in Indian Country — helping Tribal leaders, advisors, and members make informed decisions that support sovereignty and long-term goals.

United States Tax

MG

MGO CPA LLP

The Relevance Of Relevance And The Economic Substance Doctrine

United States Tax

RP

Ruchelman PLLC

IRS Criminal Voluntary Disclosure Program (VDP) Changes Take Effect In Early 2026: How Crypto Tax Disclosures And FATCA Reporting Obligations Affect U.S. Tax Compliance

United States Tax

RS

Rotfleisch & Samulovitch P.C.

OECD Pillar Two Side-by-Side Safe Harbor Package: Technical Review And Implications

United States Tax

HK

Holland & Knight

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

United States Tax

FL

Foley & Lardner

New Section 892 Regulations: Action Points For Private Fund Sponsors And Non-U.S. Pension Plan & Sovereign Investors

United States Strategy

AG

Akin Gump Strauss Hauer & Feld LLP

Cross-border Trust Strategies: Maximising Jurisdictional Advantages

United States Commercial

GGI Global Alliance

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Inheritance Tax

New Report Highlights Increase In Lifetime Real Estate Transfers In The U.S.

Leaving real estate to heirs through a will or a revocable trust has long been standard practice in estate planning. Many clients expect to pass along the home they have lived in for years...

United States Real Estate

FF

Farrell Fritz, P.C.

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

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

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

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Income Tax

Tax Planning Opportunities For Data Center Land Assembly — Net Investment Income Tax Exemption For Active Participants In Land Assemblage Activities

The explosive growth of artificial intelligence (AI), cloud computing and digital infrastructure has created unprecedented demand for data center development.

United States Tax

KM

Katten Muchin Rosenman LLP

New Prize Tax Rules Raise The 1099 Threshold For Sweepstakes And Contests

Among the many changes included in the One Big Beautiful Bill Act (OBBBA) is one relevant to brands and agencies running sweepstakes, contests, and other consumer promotions.

United States Tax

GA

Global Advertising Lawyers Alliance (GALA)

Treasury Department And IRS Provide Additional Corporate Alternative Minimum Tax Relief

The U.S. Department of the Treasury and IRS on February 18, 2026, issued Notice 2026-7 (Notice) – the fifth corporate alternative minimum tax (CAMT) notice since the end of the prior administration.

United States Tax

HK

Holland & Knight

Stock Options For Biotech Startups: What They Motivate And What They Don't

United States Tax

C

Crowley Law LLC

IRS Issues Interim Guidance On "Material Assistance" From A Prohibited Foreign Entity

United States Tax

MB

Mayer Brown

Florida Legislature Proposes Not To Conform To One Big Beautiful Bill Tax Relief Provisions

United States Tax

JW

Jones Walker

Opportunity Zones 2.0 – Live From The Land Of OZ

United States Real Estate

DM

Duane Morris LLP

"No Tax On Overtime" And "No Tax On Tips": Key Considerations For Employers

United States Employment

PR

Proskauer Rose LLP

IRS Issues Interim Guidance On Special Depreciation Allowance Under The OBBBA

United States Tax

LL

Liskow & Lewis

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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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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: Recent Developments With The Inflation Reduction Act (Video)

CM

Crowell & Moring LLP

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