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.

IRS Withdraws Proposed Regulations On Relief From Joint And Several Liability And Community Property Rules

The IRS and the Treasury Department formally withdrew two notices of proposed rulemaking that addressed relief from joint and several tax liability under Internal Revenue...

United States Tax

LL

Liskow & Lewis

IRS Issues Revenue Procedure 2026-6 Establishing Advance Election Process For New Education Tax Credit

The Internal Revenue Service recently issued Revenue Procedure 2026-6, which provides procedural guidance allowing States to make an Advance Election to participate...

United States Tax

LL

Liskow & Lewis

California 2026 Billionaire Tax Act

On October 22, 2025, a ballot initiative titled the "2026 Billionaire Tax Act" was filed with the California Attorney General.

United States Tax

BB

Baker Botts LLP

Top 5 Tax Mistakes Law Firms Make — And How To Avoid Them

Misclassifying income partners, overlooking state tax obligations, and poor distribution planning are just a few tax traps law firms often fall into.

United States Tax

MG

MGO CPA LLP

Year-End Tax Moves Celebrities And High-Net-Worth Individuals Can't Afford To Miss

United States Tax

MG

MGO CPA LLP

Tim's Tax News On The Tenth – December 2025

United States Tax

LL

Lavelle Law

Panama Private Interest Foundations: Structure And US Tax Classification

United States Tax

GGI Global Alliance

QSBS Tax Incentives: Insights From FICPA On New Section 1202 Enhancements

United States Tax

KR

Kaufman Rossin

Final Buyback Regs Are Good News For M&A Transactions, Too

United States Tax

AM

Alvarez & Marsal

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

United States Tax

MP

Moodys Private Client Law LLP

IRS Proposal To Withdraw Basis-Adjustment Disclosure Rules Moves To White House Review

United States Tax

LL

Liskow & Lewis

Navigating Texas 380/381 And Chapter 312 Agreements: Unlocking Opportunities For Businesses

United States Tax

AM

Alvarez & Marsal

The State Of Play For 501(c)(4)s

United States Tax

SJ

Steptoe LLP

The OBBBA Breathes New Life Into Opportunity Zones

United States Tax

SR

Shulman Rogers

[PODCAST] Utilizing Co-Mediation - Bringing Together Multiple Perspectives To Reach Effective Settlements

United States Litigation

J

JAMS

How The JAMS AI Rules Can Streamline Discovery For AI-Related Disputes

United States Litigation

J

JAMS

Health Care Mediation Strategies: How To Resolve Complex Provider, Reimbursement, And Compliance Disputes (Podcast)

United States Litigation

J

JAMS

What Honeybees Have Taught Me About Dispute Resolution

United States Litigation

J

JAMS

USPTO Proposes Dramatic Restrictions For Inter Partes Review Institution

United States IP

OB

Osha Bergman Watanabe & Burton LLP

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Related Country Guides

Tax Treaties

Cross-border Trust Strategies: Maximising Jurisdictional Advantages

Entrepreneurs and professionals with global interests face a unique challenge: the US tax system reaches far beyond its borders. US citizens...

United States Commercial

GGI Global Alliance

An Increasingly Less Remote Situation: New O.E.C.D. Model Treaty Commentary On Remote Workers

Remote work is one of COVID-19's enduring legacies. What began as something necessary for health and safety has become a fairly conventional practice.

United States Employment

RP

Ruchelman PLLC

Relevant International Updates

As with the Tax Cuts and Jobs Act (TCJA) in 2017, the 2025 calendar year ushered in a new set of tax legislation – the One Big Beautiful Bill Act (OBBBA)...

United States Tax

KM

Katten Muchin Rosenman LLP

IRS Guidance Clarifies Tax Treaty Benefits On Branch Profits Tax For Funds And Multinationals Using Reverse Hybrids

United States Tax

GT

Greenberg Traurig, LLP

The Methanex Case: Implications Of 'Treaty Shopping' And Consequences On U.S. Tax Planning For Americans

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How To Form A Foreign-Owned U.S. Limited Liability Company That Avoids Bank Rejections, 5472 Penalties, And State Registration Traps

United States Commercial

HS

Harris Sliwoski

Asia Tax Bulletin - Autumn 2025

MB

Mayer Brown

New IRS Guidance Provides Clarity On Treaty Relief For Common Cross-Border Investment Structures

United States Tax

C

Caldwell

New IRS Guidance On Tax Treaties Provides Reassurance For Common US Cross-Border Investment Structures

MB

Mayer Brown

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Inheritance Tax

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

The Chancellor has today announced her highly anticipated autumn Budget.

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

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

United States Tax

SH

Stites & Harbison PLLC

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Income Tax

IRS Withdraws Proposed Regulations On Relief From Joint And Several Liability And Community Property Rules

The IRS and the Treasury Department formally withdrew two notices of proposed rulemaking that addressed relief from joint and several tax liability under Internal Revenue...

United States Tax

LL

Liskow & Lewis

IRS Issues Revenue Procedure 2026-6 Establishing Advance Election Process For New Education Tax Credit

The Internal Revenue Service recently issued Revenue Procedure 2026-6, which provides procedural guidance allowing States to make an Advance Election to participate...

United States Tax

LL

Liskow & Lewis

California 2026 Billionaire Tax Act

On October 22, 2025, a ballot initiative titled the "2026 Billionaire Tax Act" was filed with the California Attorney General.

United States Tax

BB

Baker Botts LLP

Year-End Tax Moves Celebrities And High-Net-Worth Individuals Can't Afford To Miss

United States Tax

MG

MGO CPA LLP

Recent IRS Guidance On OBBBA's Overtime Tax Deduction

United States Employment

OG

Outside GC

Drilling For Tax & Income Benefits: Strategic Timing For Geothermal Energy Investment Funds

United States Energy

NM

Nelson Mullins Riley & Scarborough LLP

An Incentives Wish List—What Companies Searching For Their Next Office Location Really Want From An Incentives Package

United States Commercial

MV

Moore & Van Allen

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

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

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Transfer Pricing

Commentary On New Canadian Transfer Pricing Legislation

The November 4, 2025, Canadian federal budget introduced new Canadian transfer pricing legislation containing the most consequential change since 1997.

United States Tax

RP

Ruchelman PLLC

What Landmark Israeli Transfer Pricing Case, Hexadite Ltd. v. Israel Tax Authority, Means For U.S. Multinationals

The Israeli District Court decision in Hexadite Ltd. v. Israel Tax Authority provides important lessons on transfer pricing, valuation of intangibles, and post-acquisition business-model changes.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

FAQ: How Tax And Tariff Changes Are Impacting Manufacturing CFOs

OBBBA restores 100% bonus depreciation and R&D expensing — boosting cash flow potential.

United States Tax

MG

MGO CPA LLP

U.S. Tax Shifts And Tariff Volatility: What Manufacturing CFOs Need To Know

United States Tax

MG

MGO CPA LLP

U.S. Reporting Requirements For Cross-Border, Related-Party Transactions: What U.S. Taxpayers Must Know Now For Compliance

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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

AM

Alvarez & Marsal

Why The IRS Just Made It Easier To Reduce BEAT Exposure On Intercompany Services

United States Tax

MG

MGO CPA LLP

トランプ関税への対応と移転価格への影響

United States Tax

JD

Jones Day

Still Fourth Down And Goal For Medtronic Transfer Pricing Case

United States Tax

RP

Ruchelman PLLC

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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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