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.
Article
Are You Ready To Pay More To The IRS? New Wealth Tax Proposal Seeks To Penalize Ultra Rich Expats And Make Renunciation Costlier
Senator Elizabeth Warren has reintroduced the Ultra-Millionaire Tax Act, proposing a 2% annual tax on net worth exceeding $50 million and a controversial 40% exit tax on wealthy Americans who renounce their citizenship. For US citizens living abroad who face unique tax burdens despite receiving minimal benefits from US systems, this legislation raises critical questions about the financial implications of maintaining American citizenship while permanently residing overseas.
United States Tax
MP
Moodys Private Client Law LLP
Article
The New Price Of Luxury: What New York City’s Pied-à-terre Tax Means To Part-Time Residents
New York City's newly enacted pied-à-terre tax introduces significant compliance obligations for owners of high-value non-primary residences and cooperative boards beginning July 2026. The tax applies to properties valued at $5 million or more for single-family homes and $1 million or more for co-ops and condos, with rates varying based on property type and assessed value.
United States Tax
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Cole Schotz P.C.
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Tax Disputes

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Tax Treaties

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Inheritance Tax

Article
Understanding Portability For Estate And Gift Tax
Portability of estate and gift tax enables a surviving spouse to inherit any unused portion of their deceased spouse's federal estate and gift tax exemption, potentially doubling the exemption amount. While this powerful mechanism can help married couples preserve unused tax exemptions and minimize transfer tax liability, it is frequently misunderstood, underutilized, or improperly elected. Understanding the statutory framework, mechanics...
United States Tax
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Scarinci Hollenbeck LLC
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Income Tax

Article
Are You Ready To Pay More To The IRS? New Wealth Tax Proposal Seeks To Penalize Ultra Rich Expats And Make Renunciation Costlier
Senator Elizabeth Warren has reintroduced the Ultra-Millionaire Tax Act, proposing a 2% annual tax on net worth exceeding $50 million and a controversial 40% exit tax on wealthy Americans who renounce their citizenship. For US citizens living abroad who face unique tax burdens despite receiving minimal benefits from US systems, this legislation raises critical questions about the financial implications of maintaining American citizenship while permanently residing overseas.
United States Tax
MP
Moodys Private Client Law LLP
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Transfer Pricing

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