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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.
Article
The Refs Review The Play: Fifth Circuit Tightens The Rules For Self-Employment Taxes On Partnership And LLC Owners
The Fifth Circuit Court of Appeals has modified its stance on self-employment taxes for pass-through entity owners, moving from a simple liability-based test to a more nuanced "significance" test that examines an owner's involvement in business operations. This shift creates uncertainty for LLC and partnership owners who must now evaluate whether their management role is "significant" enough to trigger self-employment tax obligations, while traditional limited partners may still find safe harbor from these
United States Tax
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Nossaman LLP
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Tax Disputes

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Income Tax

Article
The Refs Review The Play: Fifth Circuit Tightens The Rules For Self-Employment Taxes On Partnership And LLC Owners
The Fifth Circuit Court of Appeals has modified its stance on self-employment taxes for pass-through entity owners, moving from a simple liability-based test to a more nuanced "significance" test that examines an owner's involvement in business operations. This shift creates uncertainty for LLC and partnership owners who must now evaluate whether their management role is "significant" enough to trigger self-employment tax obligations, while traditional limited partners may still find safe harbor from these
United States Tax
N
Nossaman LLP
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National Insurance

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Sales Taxes: VAT, GST

Article
Virginia Preserves Data Center Tax Incentive, Adds New Electricity Consumption Tax
Virginia has enacted a groundbreaking tax on electricity consumed by data center operators, imposing a charge of $0.011 per kilowatt-hour effective July 2026 while preserving the state's generous sales and use tax exemption for qualifying equipment. This dual approach aims to generate up to $1.2 billion in revenue over two years while maintaining Virginia's competitive position as the largest data center market in the Western Hemisphere.
United States Tax
HK
Holland & Knight
Article
NCDOR Important Notice: Repeal Of Exemptions For Electricity Used At Datacenters
The North Carolina Department of Revenue has announced the repeal of a significant sales and use tax exemption for electricity purchased by Certified Datacenters, effective August 2026. This change will require datacenter operators to pay combined general sales and use tax rates on electricity purchases and comply with new quarterly reporting requirements, while other datacenter-related exemptions remain intact.
United States Tax
YM
Young Moore and Henderson
Article
New Tax On Peer-to-Peer Vehicle Rentals: What You Need To Know
North Carolina has introduced a new tax on peer-to-peer vehicle sharing platforms like Turo and Zipcar, effective October 1, 2026. The tax rates vary from 3% to 8% depending on the rental type, with providers required to register with the state Department of Revenue and collect taxes on their gross receipts. Understanding these new compliance requirements is essential for peer-to-peer vehicle sharing businesses operating in North Carolina.
United States Tax
YM
Young Moore and Henderson
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Property Taxes

Article
Florida’s Revised Property Tax Amendment Ballot Language
This amendment increases the homestead exemption, for all non-school taxes, to $150,000 in 2027, and $250,000 in 2028, and adjusts for inflation thereafter. It requires the legislature to prescribe a uniform procedure for counties and municipalities, for their respective levies, to increase the homestead exemption up to full assessed value, and allows special districts, subject to referendum approval, to do the same.
United States Tax
JW
Jones Walker
Article
Pung v. Isabella County Clarifies The Post-Tyler Tax Foreclosure Landscape
The U.S. Supreme Court's decision in Pung v. Isabella County addresses whether former property owners are entitled to fair market value or only surplus proceeds when their property is sold at a tax foreclosure auction. This ruling clarifies the constitutional measure of compensation following tax sales and has significant implications for counties, municipalities, tax-lien investors, and delinquent taxpayers navigating the balance between tax collection and property rights.
United States Tax
HK
Holland & Knight
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Latest Videos

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