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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.

Foreign Tax Credits

Understanding foreign tax credits is essential for taxpayers with international income. This analysis examines the qualification criteria for creditable foreign taxes, the basket system that limits cross-crediting across income categories, and the procedural requirements for claiming these credits on U.S. tax returns.

United States Tax

MG

MGO CPA LLP

Investing Across Borders: Legal Considerations For Middle East Family Offices Entering The U.S. Market

As family offices across the Middle East continue to grow in both sophistication and ambition, many are increasingly looking to the United States as a destination for capital deployment.

Worldwide Commercial

CL

Carter Ledyard & Milburn

Preferred Equity: Key Tax Considerations

This Legal Update concludes our three-part series on preferred equity in private capital markets, exploring key tax considerations for preferred equity investments. For background on preferred equity’s core features, structural implementation, and use cases...

United States Tax

MB

Mayer Brown

Indiana Expands Tax Amnesty Program: New Law Adds Additional Eligible Tax Periods For Resolving Back Taxes

State tax amnesty programs provide a limited opportunity for taxpayers with unpaid tax liabilities to come forward voluntarily and resolve those obligations with reduced financial consequences.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

New Indiana Tax Amnesty Program

United States Tax

TS

Taft Stettinius & Hollister

ESG: Taxation Of Sustainable Bonds

AO

A&O Shearman

Withholding Taxes And CLO Eligibility Criteria: An Overview Of European Withholding Tax Risks For U.S. CLOs And Potential Solutions

United States Tax

D

Dechert

Hybrid Horizons: U.S. Tax Considerations In Hybrid Capital Instruments

United States Commercial

PR

Proskauer Rose LLP

Anti-abuse Provisions In Double Tax Treaties: Beneficial Ownership, The EU Danish Cases And U.S. Limitation On Benefits

AO

A&O Shearman

EU Court Of Justice To Examine GDPR Compliance Of FATCA-Related Bank Data Transfers

MB

Mayer Brown

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

United States Tax

MG

MGO CPA 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

Panama Private Interest Foundations: Structure And US Tax Classification

United States Tax

GGI Global Alliance

LDR Issues New Electronic Filing And Payment Mandates Effective Next Year

United States Tax

LL

Liskow & Lewis

Technological Revolution Heralds A New Dawn For Financial Markets

United States Finance

AO

A&O Shearman

401(k) And IRA Contribution Limits For 2026: Retirement Savings, Adjustments For Inflation, And SECURE 2.0 Changes American Taxpayers Must Know About

United States Tax

RS

Rotfleisch & Samulovitch P.C.

States Confront Oversight Of Medical Chatbots While FDA Stands Down: Implications From Pennsylvania’s Character.AI Lawsuit

United States Healthcare

AG

Akin Gump Strauss Hauer & Feld LLP

Colorado "Opt-Out" Litigation – Petition For Rehearing En Banc And Amicus Briefs In Support

United States Finance

BS

Ballard Spahr LLP

The Cannabis Industry’s “Big Tobacco” Moment: What Insurers Need To Know About Murray v. Cresco

United States Cannabis

WE

Wilson Elser Moskowitz Edelman & Dicker LLP

One Big Beautiful Bill Act, Part 1: Deductions For Tipped Wages, Overtime Breaks, And The New Fringe Benefits Playbook (Podcast)

Join us for this three-part series covering how the One Big Beautiful Bill Act reshapes the workplace benefits conversation. This series features Hillary August, Stephanie Vasconcellos...

United States Employment

MB

Mayer Brown

Managing Tax Complexities In Global Business Transactions

Cross-border mergers and acquisitions (M&A) introduce a complex layer of international tax considerations for both US and non-US companies.

United States Commercial

GGI Global Alliance

Crypto Tax Safe Harbor: ETF Staking

Treasury and the IRS have issued a safe harbor, in the form of Revenue Procedure 2025-31, under which a crypto exchange-traded product...

United States Technology

CG

Cahill Gordon & Reindel LLP

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

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.

A&M Tax Policy Insights – September 2025

AM

Alvarez & Marsal

Asia Tax Bulletin - Autumn 2025

MB

Mayer Brown

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

United States Tax

RP

Ruchelman PLLC

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

MB

Mayer Brown

Business Profits Under The Double Taxation Avoidance Treaty Between Mexico And The Netherlands

AM

Alvarez & Marsal

Pots Of Gold, Availability Of State And Local Incentives For Manufacturing Operations

United States Tax

FL

Foley & Lardner

Top Three Legal Considerations For Family Offices Adding Private Credit To Their Investment Portfolios

United States Commercial

KM

Katten Muchin Rosenman LLP

Governor Of Michigan Gretchen Whitmer Signs Bills To Create R&D Tax Credit And Innovation Fund

United States Tax

AC

Ankura Consulting Group LLC

Business Profits Under The Double Taxation Avoidance Treaty Between Mexico And The Netherlands

In June 2023, the Federal Tax Court (Tribunal) addressed the application of the "business profits" clause (Article 7) of the Double Taxation Treaty (DTT or the Treaty) signed between Mexico...

AM

Alvarez & Marsal

Pots Of Gold, Availability Of State And Local Incentives For Manufacturing Operations

Manufacturers considering new or expanded U.S. operations should review the plethora of financial incentives available at the federal, state, and local levels.

United States Tax

FL

Foley & Lardner

Top Three Legal Considerations For Family Offices Adding Private Credit To Their Investment Portfolios

Family offices are increasingly turning to private credit as a significant component of their portfolios, underscoring a notable shift in how the world's wealthiest...

United States Commercial

KM

Katten Muchin Rosenman LLP

Governor Of Michigan Gretchen Whitmer Signs Bills To Create R&D Tax Credit And Innovation Fund

On Jan. 13, 2025, Michigan Gov. Gretchen Whitmer (D-MI) signed several bills into law to stimulate economic growth, boost research and development...

United States Tax

AC

Ankura Consulting Group LLC

The One Big Beautiful Bill Act: Key Takeaways For Clean Energy Projects And Investment

United States Tax

WG

Weil, Gotshal & Manges LLP

Capital Markets Insight: International Bonds As An Alternative To Debentures For Brazilian Issuers

A bond is a debt obligation issued by a corporation or government for funding purposes.

United States Commercial

MB

Mayer Brown

Senate Finance Committee's Take On The One Big Beautiful Bill Act

Following our prior alert on the House Ways & Means Committee version of the One Big Beautiful Bill Act ("OBBBA"), the House passed its version of the OBBBA ("House Bill") on May 22, 2025, and on June 17, 2025 the Senate Finance Committee ("Senate Finance") released its own proposed version of the legislation.

United States Tax

M

Mintz

'One Big Beautiful Bill Act': Senate Version Caps Section 899 'Revenge Tax' At 15% And Carves Out 'Portfolio Interest'

On June 16, 2025, the Senate Finance Committee released its own version (Senate Version) of the tax provisions of H.R. 1, entitled the "One Big Beautiful Bill Act," which the U.S. House of Representatives passed on May 22, 2025.

United States Tax

GT

Greenberg Traurig, LLP

Senate's Retaliatory Tax Plan: Less Bite, Broad Reach

As the Republican's self-imposed July 4th deadline for the One Big Beautiful Bill Act ("OBBBA") nears, attention is focused on the Senate Parliamentarian, who is determining which provisions procedurally...

United States Tax

AM

Alvarez & Marsal

Is Revenge A Dish Best Served Under The Tax Code?

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

What's In The Senate Budget Bill? Key Tax Updates To Know Now

United States Tax

KR

Kaufman Rossin

Proposed Section 899: Analysis Of Both The House And Senate Bills

United States Tax

AO

A&O Shearman

PER-10/PJ/2025, New Procedures For Tax Information Exchange

AM

Alvarez & Marsal

Senate Updates Code Section 899

United States Tax

KG

K&L Gates LLP

Senate Tax Bill Retains Provision Targeting "Unfair Foreign Taxes" With Delayed Effective Date

United States Tax

DP

Davis Polk & Wardwell

US Senate Finance Committee Makes Changes To Proposed Section 899

United States Tax

MB

Mayer Brown

Implications Of Proposed New Section 899 For CLOs And Related Products

United States Tax

D

Dechert

Tax Reform 2025: Tax Bill Clears House And Moves To Senate

United States Tax

D

Dechert

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

The One Big Beautiful (Crypto Tax) Bill

United States Technology

CG

Cahill Gordon & Reindel 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

Proposed Retaliatory US Taxes Would Impact Cross-Border Transactions

United States Tax

KG

K&L Gates LLP

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Latest Videos

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Ten Minute Interview: How To Avoid Paying Even More Taxes (Video)

FL

Foley & Lardner

Trending Video: New Anti-Abuse Tax Provisions (Video)

RG

Ropes & Gray LLP

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