Worldwide: 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.
Article
GT SALT Team On The Move (September–October 2026 Digest)
Greenberg Traurig's State and Local Tax team is hitting the road this fall with a packed schedule of speaking engagements at premier tax conferences across the country. From the COST Annual Meeting in San Antonio to the Hartman SALT Forum in Nashville, GT attorneys will address critical topics including legislative updates, apportionment issues, property tax developments, and multistate planning strategies that are shaping the state tax landscape.
United States Tax
GT
Greenberg Traurig, LLP
Podcast
Coffee Chats With WIN: Don’t Take Yourself Out Of The Game (Podcast)
In this episode of Coffee Chats with WIN, hosts Jessica Stewart and Lauren Russell sit down with Lesley Adamo, Vice Chair of the Tax Group and New York Office Managing Partner at Lowenstein Sandler. Lesley shares her journey into tax law, the pivotal advice that shaped her path to partnership while balancing family life, and why bringing your authentic self to work matters.
United States Employment
LS
Lowenstein Sandler
Article
Section 45Z 2026 Emissions Rate Table And Updated GREET Model Published
The U.S. Department of the Treasury and IRS have released Notice 2026-53, establishing new emissions rate tables for the Section 45Z clean fuel production tax credit and implementing key amendments from the One Big Beautiful Bill Act. The notice introduces distinct emissions rates for transportation fuels derived from animal manure, permits farm-specific alternative fate determinations, and addresses the exclusion of indirect land use change emissions.
United States Tax
HK
Holland & Knight
Article
IRS Proposes Sweeping Nondiscrimination Rules Impacting Tax-Exempt Private Schools
The U.S. Treasury Department and IRS have proposed sweeping regulations that would eliminate tax-exempt status for private schools engaging in any form of racial discrimination, including race-conscious admissions and scholarship programs previously permitted under safe harbor provisions. These proposed rules would affect approximately 18,000 private educational institutions and 750,000 students...
United States Tax
HK
Holland & Knight
Article
Nonprofit vs. Not-for-Profit: Why The Difference Matters
While many use the terms interchangeably, the legal and tax distinctions between nonprofit and not-for-profit organizations significantly impact operations, tax-deductibility of contributions, and IRS regulation. Understanding these differences is crucial for donors making informed giving decisions, board members fulfilling fiduciary duties, and organizations maintaining their tax-exempt status and compliance obligations.
United States Tax
FL
Fennemore
Article
Proposed Regulations Implement OBBBA Changes To Income Inclusions Resulting From Sales Of Controlled Foreign Corporation Stock
The Treasury Department has issued proposed regulations fundamentally changing how U.S. shareholders calculate their pro rata share of controlled foreign corporation income when ownership interests vary throughout the year. These regulations implement amendments from the One Big Beautiful Bill Act, introducing daily proration methodologies, mandatory year-end closings for status changes, and new elective provisions for significant ownership variances.
United States Tax
HL
Hogan Lovells Cadwalader
Article
Moving Your LLC Out of Washington: What Property Owners Should Know
Property owners considering relocating their Washington LLCs face important decisions about entity formation, real estate transfer tax exemptions, and foreign registration requirements. Understanding the legal mechanics of transferring real property to out-of-state entities while maintaining tax-exempt status requires careful coordination between legal structure and ownership percentages. The choice between statutory conversion and forming new entities carries distinct implications for compliance, privacy,
United States Commercial
SL
Summit Law Group
Article
Treasury And IRS Expand And Extend Section 45Q Reporting Safe Harbors
On August 14, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (the IRS), in consultation with the Administrator of the Environmental Protection Agency (the EPA), the Secretary of Energy, and the Secretary of the Interior, released Notice 2026-50 (the Updated Notice), which modifies and amplifies guidance under Section 45Q of the Internal Revenue Code of 1986, as amended (the Code), that was introduced in December under Notice 2026-1.
United States Tax
B
Bracewell
Article
Preparing For Growth: 5 Tax And Audit Considerations Before You Scale
Organizations preparing to scale through hiring, market expansion, or capital investments must establish strong financial controls and tax processes to support sustainable growth. This comprehensive checklist outlines critical steps to strengthen payroll infrastructure, map multi-state tax exposure, align capital expenditures with tax strategy, enhance internal controls, and integrate proactive tax planning into growth initiatives.
United States Accounting
MG
MGO CPA LLP
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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