United States: Tax

Subscribe
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
New York Court Vacates Pied-à-Terre Tax Notices And Requires City To Restart Property Owner Review
A New York court has temporarily halted the implementation of New York City's pied-à-terre tax, ruling that the city's notices to homeowners were arbitrary and violated due process rights. The judge ordered the city to restart the entire rollout process while separate lawsuits challenge the tax's legality itself. Despite the stay, property owners who received notices are advised to continue filing for exemptions pending further court guidance.
United States Tax
S
Steptoe LLP
Article
New York Court Strikes Down Pied-À-Terre Tax Rollout, While Constitutional Challenges Mount
A New York Supreme Court Justice has struck down the rollout of the pied-à-terre tax, ruling the Department of Finance's implementation plan arbitrary and capricious. The decision comes as two new constitutional challenges are filed against the tax, with prominent figures including former Commerce Secretary Wilbur Ross arguing it unconstitutionally targets nonresidents of New York City.
United States Tax
HL
Hogan Lovells Cadwalader
Article
Emergency Tax Relief On Diesel Fuel (Trump EO Tracker)
In response to constrained global diesel supplies and rising fuel costs, the Treasury Department is directed to provide temporary tax relief for farmers, truckers, and other affected taxpayers. The order mandates deferral of diesel excise taxes incurred between October and December 2026, while also directing agencies to explore options for permanently forgiving these deferred obligations. Implementation requires coordination across Treasury, IRS, Agriculture, and Transportation departments to balance relief
United States Tax
AG
Akin Gump Strauss Hauer & Feld LLP
See more

Related Country Guides

TD
Tax Disputes

Highlighted Content

Tax Treaties

Article
Eight Years Later: The Most Important U.S. Tax Changes Since 2018
The U.S. tax landscape has undergone dramatic transformation since the Tax Cuts and Jobs Act of 2018, with evolving rules, expiring provisions, and major legislation during President Trump's second term. This analysis examines the six most significant tax developments of the past eight years, from historic estate tax exemption increases to the growing importance of international taxation, and explores what these changes mean for taxpayers, advisors, and business owners navigating today's more stable but sti
United States Tax
A
Altro LLP
See more

Inheritance Tax

Article
Eight Years Later: The Most Important U.S. Tax Changes Since 2018
The U.S. tax landscape has undergone dramatic transformation since the Tax Cuts and Jobs Act of 2018, with evolving rules, expiring provisions, and major legislation during President Trump's second term. This analysis examines the six most significant tax developments of the past eight years, from historic estate tax exemption increases to the growing importance of international taxation, and explores what these changes mean for taxpayers, advisors, and business owners navigating today's more stable but sti
United States Tax
A
Altro LLP
Article
A $13 Million Reminder: Domicile Planning Is More Than Paperwork
A Connecticut Supreme Court decision demonstrates how a $13 million estate tax dispute reinforces a critical planning lesson: formal declarations of domicile carry limited weight when contradicted by an individual's actual living patterns. The case examines how spending more time in Connecticut than Florida, despite obtaining a Florida driver's license and voter registration, led to a substantial tax liability.
United States Tax
WD
Wiggin & Dana
Article
A 5% Wealth Tax? Preparing Clients For California's Billionaire Tax Act
California's proposed Billionaire Tax Act would impose a onetime 5% excise tax on individuals and trusts with assets exceeding $1 billion, creating unprecedented challenges for estate planners. The retroactive application and anti-abuse provisions raise critical questions about the treatment of grantor trusts, non-grantor trusts, and beneficiary interests that deviate significantly from established federal wealth transfer tax principles.
United States Tax
WL
Withers LLP
See more

Income Tax

Article
Emergency Tax Relief On Diesel Fuel (Trump EO Tracker)
In response to constrained global diesel supplies and rising fuel costs, the Treasury Department is directed to provide temporary tax relief for farmers, truckers, and other affected taxpayers. The order mandates deferral of diesel excise taxes incurred between October and December 2026, while also directing agencies to explore options for permanently forgiving these deferred obligations. Implementation requires coordination across Treasury, IRS, Agriculture, and Transportation departments to balance relief
United States Tax
AG
Akin Gump Strauss Hauer & Feld LLP
See more

Transfer Pricing

See more

Latest Videos

See more