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.

Increased Federal Estate And Gift Tax Exemption Made Permanent – Planning Considerations For High Net-Worth Individuals

Recent federal legislation has permanently extended the historically high unified exemption amount for federal estate and gift tax purposes. The current exemption of $13.99 million per individual remains in place through December 31, 2025...

United States Tax

SH

Stites & Harbison PLLC

Unlock Bigger R&D Tax Credits For Your Texas Business

If your business operates in Texas and conducts research and development (R&D) in biotech, manufacturing, or technology, there's a new opportunity to improve your tax position.

United States Tax

MG

MGO CPA LLP

$1K Trump Accounts Are Coming: Experts Weigh In On Who Qualifies, Benefits And Drawbacks

When the One Big Beautiful Bill Act was signed into law earlier this year, Trump Accounts were one provision that likely piqued the interest of parents. With the promise of a $1,000 initial deposit from the government...

United States Tax

KR

Kaufman Rossin

Louisiana Department Of Revenue Provides Guidance Regarding Recent Sales Tax Changes

Last week, the Louisiana Department of Revenue (the "Department") issued guidance regarding recent sales and use tax law changes. The Department issued Revenue Information Bulletin No. 25-023...

United States Tax

LL

Liskow & Lewis

Are Energy Tax Credits Losing Power Or Gaining Focus?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Wyden's Partnership Tax Bills: A Mouthful And Then Some

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Partnerships Gain CAMT Alternative

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Sales And Use Tax On Digital Products And Related Services

United States Tax

JW

Jones Walker

MN Rewrote The MinnesotaCare Tax Rules — But Tax Committees Never Saw It Coming

United States Tax

JW

Jones Walker

One Big Beautiful Bill Significantly Expands QSBS Benefits And Availability

United States Tax

KM

Katten Muchin Rosenman LLP

Major Changes To Deductions Under The OBBBA: What Taxpayers Need To Know For 2025 And Beyond

United States Tax

KR

Kaufman Rossin

Decoding The Tax Implications Of The One Big, Beautiful Bill Act For Companies & Investors

United States Tax

BI

Buchanan Ingersoll & Rooney PC

2025-2026 Estate & Tax Planning Update: One Big Beautiful Bill Act

United States Tax

FK

Frankfurt Kurnit Klein & Selz

La. Department Of Revenue Addresses Changes To Contractor Exemptions For PILOT Agreements

United States Tax

LL

Liskow & Lewis

Is The Economy Shifting? Ankura's July 2025 U.S. Economic Tracker Reveals Key Trends

United States Strategy

AC

Ankura Consulting Group LLC

What Honeybees Have Taught Me About Dispute Resolution

United States Litigation

J

JAMS

Bridging Cultures, Avoiding Disputes: Why Construction Needs Partnering Dialogue More Than Ever

United States Litigation

J

JAMS

Artificial Intelligence 2025 - Trends And Developments

United States Technology

SJ

Steptoe LLP

2025 Trade Policy Agenda Provides Rationale For Trump Tariff Actions

United States International

BG

Braumiller Law Group, PLLC

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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

Increased Federal Estate And Gift Tax Exemption Made Permanent – Planning Considerations For High Net-Worth Individuals

Recent federal legislation has permanently extended the historically high unified exemption amount for federal estate and gift tax purposes. The current exemption of $13.99 million per individual remains in place through December 31, 2025...

United States Tax

SH

Stites & Harbison PLLC

Trump Law's Estate Tax Exemption Is A Boon For Wealth Planning

President Donald Trump's massive tax-and-spending package requires attention from both individuals and estate planners to advance their estate and income tax planning objectives.

United States Tax

HH

Hughes Hubbard & Reed LLP

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

United States Government

N

Nossaman LLP

One Big Beautiful Bill And Three Key Planning Notes

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

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Income Tax

$1K Trump Accounts Are Coming: Experts Weigh In On Who Qualifies, Benefits And Drawbacks

When the One Big Beautiful Bill Act was signed into law earlier this year, Trump Accounts were one provision that likely piqued the interest of parents. With the promise of a $1,000 initial deposit from the government...

United States Tax

KR

Kaufman Rossin

Accounting Tips For Startups: Setting Up Financial Systems For Success

Starting a business is exciting, but it's easy for accounting to fall to the bottom of the to-do list in the rush to develop products and build a customer base.

United States Accounting

MG

MGO CPA LLP

Wyden's Partnership Tax Bills: A Mouthful And Then Some

On June 17, 2025, Senator Ron Wyden introduced two extensive partnership tax reform bills in the Senate (collectively, the "Bills," and available here and here).

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Partnerships Gain CAMT Alternative

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Crypto Tax Update: New Tax Rules On The Horizon?

United States Technology

WS

Winston & Strawn LLP

4 Critical Tax And Accounting Considerations For Cannabis And Hemp Contract Manufacturing Arrangements

United States Cannabis

MG

MGO CPA LLP

Iowa Sports Betting Update: Changes To Iowa Withholding Requirements

United States Media & IT

NG

Nyemaster Goode

One Big Beautiful Bill Significantly Expands QSBS Benefits And Availability

United States Tax

KM

Katten Muchin Rosenman LLP

2025-2026 Estate & Tax Planning Update: One Big Beautiful Bill Act

United States Tax

FK

Frankfurt Kurnit Klein & Selz

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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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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

Ten Minute Interview: Tax Cuts And Jobs Act (TCJA) (Video)

FL

Foley & Lardner

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

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