United States: Corporate 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.

Moving IP Back To The US Involves More Than Saving Tax Dollars

For years, US multinational companies routinely placed their global intellectual property in affiliates in low-tax jurisdictions outside the US. This may no longer become routine.

United States IP

MB

Mayer Brown

Tax: How Reform And Compliance Are Reshaping Deals

Corporate tax remains a key consideration in cross-border investment in 2026, as governments balance competitiveness, revenue protection and alignment with global minimum tax standards.

KL

Herbert Smith Freehills Kramer LLP

US And Cross-border Corporate Philanthropy Structures

Businesses have several options by which to conduct their philanthropic activities, although recent changes to US tax laws under P.L. 119-21, the “One Big Beautiful Bill” (OB3)...

United States Tax

GGI Global Alliance

Capital + Counterfactual = Income

The UK’s Upper Tribunal considers the mixed member partnership rules in the context of an LLP’s incentive arrangements

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

South Florida’s ‘Ambition Accelerated’ Initiative Signals New Opportunities For Corporate Relocation

United States Commercial

LB

Lewis Brisbois Bisgaard & Smith LLP

New Paths To Credit Monetization And Community Investment After The OBBBA

United States Tax

MG

MGO CPA LLP

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

United States Tax

JW

Jones Walker

Is A ROBS Structure Right For Your Next Venture? A Tax & Investment View

United States Tax

KR

Kaufman Rossin

California Court Of Appeal Confirms Quasi-Judical Immunity For Receivers

United States Litigation

JM

Jeffer Mangels & Mitchell LLP

A&M's Asia–Pacific Private Capital Tax Top 10 – 2025 Q4

AM

Alvarez & Marsal

The Delaware Franchise Tax Trap For Section 1045 QSBS Rollovers

United States Tax

FB

FBT Gibbons

GeTtin' SALTy Episode 68 | State Tax Revenues In 2026: Slow Growth, Flat Taxes, And Fiscal Uncertainty With Lucy Dadayan (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

U.S. Multinational Corporations Achieve Critical Exemption In OECD Global Minimum Tax

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

Federal Circuit: Priority Document That 'Broadly Outlines' Possible Structures Fails To Provide Adequate Written Description Support For Subgenus Of Linkers In Antibody-Drug Conjugate

United States IP

AG

Akin Gump Strauss Hauer & Feld LLP

Federal Government Continues Anti-Fraud Enforcement In The Sports Industry And Signals Desire To Work Cooperatively With Organizations Under Investigation

United States Criminal

SJ

Steptoe LLP

What Every Multinational Should Know About…Managing The Aftermath Of The Supreme Court's IEEPA Tariff Decision (Part I)

United States International

FL

Foley & Lardner

Monitoring The Hormuz Strait And The Subsequent Trade Volatility

United States International

BG

Braumiller Law Group, PLLC

Congress Proposes Major Overhaul Of WARN: What Employers Need To Know About The Fair Warning Act

United States Employment

PR

Proskauer Rose LLP

The Side-by-side Package And The Global Minimum Tax: What You Need To Know

Following months of negotiations and speculation, the OECD released a "side-by-side" package on January 5, 2026, which is intended to address U.S. concerns about the global minimum tax (also known as Pillar Two)...

United States Tax

AO

A&O Shearman

Tax-Exempt Organizations — Amended Rules On Excise Tax On Compensation Over $1 Million Take Effect January 1, 2026

Beginning with taxable years that start after December 31, 2025, changes to section 4960 of the Internal Revenue Code (IRC)...

United States Tax

GP

Goodwin Procter LLP

EU Tax Directives #6 Repeal Of 3 Proposed EU Tax Directives - New York Office Snippet

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. Earlier this calendar year, our ‘EU Tax Directives Series' offered practical, concise summaries of key EU tax directives...

United States Tax

LL

Loyens & Loeff

The Top 10 Most Frequently Asked Questions About Renouncing US Citizenship. Get The Truth!

A massive shift is taking place among US citizens living abroad: nearly half are now considering renouncing their US citizenship.

United States Tax

MP

Moodys Private Client Law LLP

OBBBA And Qualified Small Business Stock: Bigger, Faster, Broader Section 1202 Benefits For PE, VC And Founders

United States Tax

AM

Alvarez & Marsal

Commentary On New Canadian Transfer Pricing Legislation

United States Tax

RP

Ruchelman PLLC

Final Treasury Regulations Significantly Limit Application Of 1% Corporate Stock Buyback Tax Rules

United States Tax

JD

Jones Day

IRS Issues Revenue Procedure 2025-31 – Safe Harbor For Trusts Staking Digital Assets

United States Wealth Mgt

RG

Ropes & Gray LLP

Managing Tax Complexities In Global Business Transactions

United States Commercial

GGI Global Alliance

Business Income Tax Planning In Light Of The OBBBA: What Owners And Investors Need To Know

United States Tax

KM

Katten Muchin Rosenman LLP

How Limited Partnerships Are Taxed In The U.S.: Insights, Advantages, And Drawbacks From A U.S. Tax Lawyer

United States Tax

RS

Rotfleisch & Samulovitch P.C.

One Big Beautiful Bill Act

United States Tax

MB

Mayer Brown

2026 Tax Deadlines: Key Dates Your Business Needs To Know

United States Tax

MG

MGO CPA LLP

A&M Middle East Tax & Customs Newsletter | Fall Edition

AM

Alvarez & Marsal

How Limited Partnerships Are Taxed In The U.S.: Insights, Advantages, And Drawbacks From A U.S. Tax Lawyer

A Limited Partnership (LP) is a pass-through entity formed under state law that includes at least one general partner (GP) and one or more limited partners (LPs).

United States Tax

RS

Rotfleisch & Samulovitch P.C.

One Big Beautiful Bill Act

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act ("OBBBA") into law. Several provision in the OBBA have tax implications for private fund sponsors and their investors.

United States Tax

MB

Mayer Brown

2026 Tax Deadlines: Key Dates Your Business Needs To Know

Staying ahead of key tax deadlines is one of the simplest ways to keep your business financially healthy and compliant. Missing a filing date or payment deadline can lead to penalties...

United States Tax

MG

MGO CPA LLP

A&M Middle East Tax & Customs Newsletter | Fall Edition

We are delighted to present the Fall Edition of our A&M Tax & Customs Newsletter. This edition offers timely insights and key analyses of the most significant tax and customs regulatory developments from the past quarter...

AM

Alvarez & Marsal

Energy Tax Credit Update: The Hunt For FEOCtober

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

F.I.R.P.T.A. Revisited -- Things To Remember When Nonresidents Invest In U.S. Real Property

The year 2025 marks the 45th anniversary of the enactment of the Foreign Investors Real Property Tax Act. It is a good time to revisit issues that are faced by nonresident investors considering...

United States Tax

RP

Ruchelman PLLC

Trouble In Paradise? The IRS Is Taking A Hard Look At Puerto Rican Tax Breaks

A decade ago, the IRS audited and brought cases against numerous taxpayers who claimed residency in the U.S. Virgin Islands to take advantage of a highly touted benefit...

United States Tax

HK

Holland & Knight

Impact Of Pillar 2 On Credit Funds

Pillar 2, which seeks to introduce a global minimum corporation tax, is one of the most significant developments in the international tax world in recent years.

United States Finance

AO

A&O Shearman

Key Corporate Tax Changes In The New U.S. Tax Bill: Implications For Business In 2025

Congress's recent tax bill not only reshapes the landscape for individuals but also introduces sweeping changes for businesses. For corporations, the legislation reflects a balance between promoting domestic investment and tightening compliance on cross-border transactions.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

C Corporation vs. Pass-Through Entity: Which Structure Is Most Tax-Efficient For US Businesses?

United States Tax

RS

Rotfleisch & Samulovitch P.C.

The Inside Basis: M&A Tax Impacts Of The One Big Beautiful Bill Act (Podcast)

United States Commercial

KG

K&L Gates LLP

The One Big Beautiful Bill Act And Its Potential Business Impact

United States Tax

BS

Butler Snow LLP

Shaping The Future Of Affordable Housing: Key Takeaways From The 2025 Aba Forum

United States Real Estate

BS

Ballard Spahr LLP

The One Big Beautiful Act Analysis Series: 5 Key International Tax Provision Changes

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

One Big Beautiful Bill Act Expands Gain Exclusion For Qualified Small Business Stock

United States Tax

SH

Stites & Harbison PLLC

A Look At Transfers Of Section 1202 Qualified Small Business Stock

United States Commercial

HK

Holland & Knight

Changes To Certain Business Tax Provisions Under The "One Big Beautiful Bill Act"

United States Tax

KR

Kutak Rock LLP

Asia Tax Bulletin - Summer 2025

MB

Mayer Brown

Florida Gov. Ron DeSantis Signs 2025 Tax Bill Into Law

United States Tax

HK

Holland & Knight

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

United States Tax

CL

Carter Ledyard & Milburn

The One Big Beautiful Bill Act Analysis Series: Expanded §1202 Gain Exclusion For Founders, Investors And Startup Owners

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

Limitations On Corporate Tax Attributes: An Analysis Of Section 382 And Related Provisions

United States Tax

AM

Alvarez & Marsal

New Tax Bill Signed Into Law

United States Tax

DP

Davis Polk & Wardwell

International Tax Impact On U.S. Businesses As A Result Of The One Big Beautiful Bill

United States Tax

KR

Kaufman Rossin

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Latest Videos

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Navigating The Complexities Of Starting An LLC In The U.S.: Your Ultimate Guide (Video)

G.A.M. Law Office

Mayer Brown Microtalk: Excise Tax (Video)

MB

Mayer Brown

Highlights From The Simply Tax Podcast: How To Choose An Entity For A Family Business (Video)

TC

Thompson Coburn LLP

Net Operating Loss Provisions In Tax Reform And The Potential Impact On Year-End Deals (Video)

MW

McDermott Will & Emery

Business Tax Reform Under The Trump Administration And Congressional Leadership (Video)

JD

Jones Day

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