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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.

$1K Trump Accounts Are Coming: Experts Weigh In On Who Qualifies, Benefits And Drawbacks

When the One Big Beautiful Bill Act was signed into law earlier this year, Trump Accounts were one provision that likely piqued the interest of parents. With the promise of a $1,000 initial deposit from the government...

United States Tax

KR

Kaufman Rossin

Accounting Tips For Startups: Setting Up Financial Systems For Success

Starting a business is exciting, but it's easy for accounting to fall to the bottom of the to-do list in the rush to develop products and build a customer base.

United States Accounting

MG

MGO CPA LLP

Wyden's Partnership Tax Bills: A Mouthful And Then Some

On June 17, 2025, Senator Ron Wyden introduced two extensive partnership tax reform bills in the Senate (collectively, the "Bills," and available here and here).

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Partnerships Gain CAMT Alternative

On July 29, the IRS issued interim guidance intended to reduce the compliance burdens associated with applying the corporate alternative minimum tax ("CAMT") to partnerships.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Crypto Tax Update: New Tax Rules On The Horizon?

United States Technology

WS

Winston & Strawn LLP

4 Critical Tax And Accounting Considerations For Cannabis And Hemp Contract Manufacturing Arrangements

United States Cannabis

MG

MGO CPA LLP

Iowa Sports Betting Update: Changes To Iowa Withholding Requirements

United States Media & IT

NG

Nyemaster Goode

One Big Beautiful Bill Significantly Expands QSBS Benefits And Availability

United States Tax

KM

Katten Muchin Rosenman LLP

2025-2026 Estate & Tax Planning Update: One Big Beautiful Bill Act

United States Tax

FK

Frankfurt Kurnit Klein & Selz

Big Changes To Washington State Department Of Revenue's Voluntary Disclosure Agreement (VDA) Program

United States Tax

BS

Ballard Spahr LLP

Client Alert: Estate, Gift, And Income Tax Changes Under The OBBBA

United States Tax

CE

Casner & Edwards

Taxpayer Loses Charitable Deduction Due To Lack Of Documentation

United States Tax

HK

Holland & Knight

Iowa Overhauls Business Tax Incentives: What Companies Need To Know

United States Tax

BW

BrownWinick Law

Congress: See You In September (Beltway Buzz, August 8, 2025)

United States Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Citizenship Updates: Nationwide Injunctions Affecting Birthright Citizenship Limited And New DOJ Priorities To Denaturalize U.S. Citizens

United States Immigration

Gs

Green and Spiegel

AMTL's AICP Files Second Case Against TSMC, Its Advanced Memory Amends Against SK Hynix

United States IP

RC

RPX Corporation

From 1925 To Today: How The FAA Transformed Dispute Resolution - The Importance Of Preserving The Core Values Of Arbitration

United States Litigation

J

JAMS

Trump Administration Passes The One Big Beautiful Bill Act

United States Tax

FL

Foley & Lardner

[PODCAST] When Scammers Strike: How Mediation Can Help Resolve Consumer Fraud Claims

United States Litigation

J

JAMS

The One Big Beautiful Bill Act Analysis Series: Navigating The Early Sunset Of 45L Credits

Under the One Big Beautiful Bill Act (OBBBA), the Tax Code (Code) has been modified to sunset 45L Credits much sooner than expected.

United States Real Estate

RB

Reinhart Boerner Van Deuren s.c.

Eighth Circuit Affirms Mayo Clinic's "Educational Organization" Status And UBTI Refund

On July 25, 2025, the U.S. Court of Appeals for the Eighth Circuit affirmed the District Court decision holding that the Mayo Clinic is entitled to an $11.5 million refund...

United States Tax

PR

Proskauer Rose LLP

Trump Law's Estate Tax Exemption Is A Boon For Wealth Planning

President Donald Trump's massive tax-and-spending package requires attention from both individuals and estate planners to advance their estate and income tax planning objectives.

United States Tax

HH

Hughes Hubbard & Reed LLP

New QSBS Changes Make A Powerful Tax Incentive Even More Appealing

Section 1202 of the Internal Revenue Code has long offered compelling tax benefits, but recent changes have made Qualified Small Business Stock (QSBS) even more attractive to investors.

United States Tax

KR

Kaufman Rossin

OBBBA-dee OBBBA-dah, Life Goes On (And A US$15 Million Exemption When It Doesn't): Changes To Estate And Income Tax Provisions In The One Big Beautiful Bill Act

United States Tax

D

Dechert

The Recent Expansion Of The QSBS Rules Creates New Opportunities For Venture Capital Funds And Their Investors

United States Commercial

WS

Winston & Strawn LLP

Amendments To Section 1202 Tax Exclusion For Sale Of Qualified Small Business Stock Provide To Lift To Startups And Angel Investors

United States Tax

KG

K&L Gates LLP

Bonus Depreciation And Qualified Production Property: What Manufacturers Need To Know

United States Real Estate

MG

MGO CPA LLP

Complete Guide ToQualified Small Business Stock (QSBS) Tax Exemption

United States Tax

CL

Cantrell Law Firm

From Sidelines To Bottom Lines: How The One Big Beautiful Bill Act Hits The Sports Industry

United States Media & IT

WL

Withers LLP

What To Consider When You Are Considering Whether To Grant A Stock Option?

United States Tax

MM

McLane Middleton, Professional Association

C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

United States Tax

C

Crowley Law LLC

Recent U.S. Tax Court Opinion Illustrates How Language In Settlement Agreements Can Determine Tax Treatment Of Payments

United States Employment

LM

Littler Mendelson

Gambling Loss Deduction Changes Under H.R. 1.

United States Media & IT

JW

Jones Walker

What To Consider When You Are Considering Whether To Grant A Stock Option?

Stock options are a popular choice for corporate employers that desire to grant their employees incentive compensation. This makes sense. They afford such employers a means to compensate key employees...

United States Tax

MM

McLane Middleton, Professional Association

C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

Choosing the right legal structure is a critical decision for any startup. One of the most common, especially for companies seeking investment, is the C Corporation. But what are the real advantages and disadvantages of this entity type?

United States Tax

C

Crowley Law LLC

Recent U.S. Tax Court Opinion Illustrates How Language In Settlement Agreements Can Determine Tax Treatment Of Payments

In Mennemeyer v. Commissioner, the United States Tax Court reminds us that a settlement agreement that is not carefully drafted can have significant tax consequences.

United States Employment

LM

Littler Mendelson

Gambling Loss Deduction Changes Under H.R. 1.

The recently enacted omnibus federal tax bill included a provision that lowers the cap for gambling-related loss deductions and permanently adopts a TCJA-era limitation on business expenses...

United States Media & IT

JW

Jones Walker

No Tax On Tips Or Overtime: What Two Provisions Of The Big Beautiful Bill Mean For Employers In 2025

United States Employment

PB

Porzio, Bromberg & Newman

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

Internal Revenue Code Section 1202 provides for the exclusion for noncorporate taxpayers of gain on the sale of qualified small business stock (QSBS) held for more than five years.

United States Tax

SH

Stites & Harbison PLLC

Payroll Brass Tax: Changes In Tip And Overtime Taxation (Podcast)

In the latest installment of our Payroll Brass Tax podcast series, Victoria Vish (shareholder, Dallas) and Stephen Kenney (associate, Dallas) discuss the implications of the recently signed "One Big Beautiful Bill,"...

United States Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Arkansas Tax Appeals Commission Rules That Texas Franchise Tax Is A Creditable Income Tax

A recent decision of the Arkansas Tax Appeals Commission allowing creditability of Texas franchise tax against Arkansas income tax may benefit Arkansas-resident owners of entities doing business in Texas.

United States Tax

KR

Kutak Rock LLP

Client Alert: State And Local Tax Deduction: Effect On Business And Real Estate Owners

On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (OBBBA), which modifies and extends numerous provisions of the 2017...

United States Tax

JC

Jackson & Campbell

Tax Benefits Of QSBS Expanded Under The "One Big Beautiful Bill Act"

United States Tax

FH

Foley Hoag LLP

New IRS Enforcement: The Employee Retention Credit Landscape

United States Employment

Whiteman Osterman & Hanna LLP

The One Big Beautiful Bill: Impacts To Federal Grant, Loan, And Tax Credit Opportunities

United States Government

AC

Ankura Consulting Group LLC

Unpacking The New SALT Cap And New York's PTET Strategy

United States Tax

Whiteman Osterman & Hanna LLP

Overcomplicating Overtime: How Employers Need To Assess The One Big Beautiful Bill's Overtime Tax Changes

United States Employment

FL

Foley & Lardner

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

United States Tax

AC

Ankura Consulting Group LLC

Changing With The Times At The DOR

United States Tax

DM

Davis Malm & D’Agostine

From Soft Caps To Hard Lines: How The NBA's Latest CBA Reshapes Spending And Teambuilding Strategy

United States Media & IT

SM

Sheppard Mullin Richter & Hampton

Two Big Beautiful Tax Deductions: What Employers Need To Know

United States Tax

KM

Keating, Meuthing & Klekamp

Executive Compensation And Employee Benefits Provisions Of The Budget Reconciliation Bill

United States Tax

AO

A&O Shearman

One Big Beautiful Bill Act: Key Tax Provisions

United States Tax

MP

Manatt, Phelps & Phillips LLP

IRS Releases 2025 Inflation Adjustments For Sections 45U, 45V And 45Z

United States Tax

HK

Holland & Knight

Missouri Tax Legislation Update: Elimination Of Income Tax On Individuals' Capital Gains And Sales Tax On Diapers, Feminine Hygiene Products, And Incontinence Products

United States Tax

CS

Capes Sokol

Employers May Offer A New Benefit Through "Trump Accounts"

United States Employment

LM

Littler Mendelson

President Trump Signs One Big Beautiful Bill Act Into Law

United States Tax

PR

Proskauer Rose LLP

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Latest Videos

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C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

C

Crowley Law LLC

Do You Know The Tax Changes To Come In 2025? Here's How To Prepare Right Now. (Video)

McDonald Hopkins

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

FL

Foley & Lardner

Mayer Brown Microtalk: Excise Tax (Video)

MB

Mayer Brown

You Can Run But You Can't Hide From The IRS (Video)

HK

Holland & Knight

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