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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.

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

A massive shift is taking place among US citizens living abroad: nearly half are now considering renouncing their US citizenship.

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

The One Big Beautiful Bill Act (OBBBA), signed on July 4, 2025, modernizes Internal Revenue Code Section 1202 (Qualified Small Business Stock, or QSBS) and makes its tax benefits more accessible...

United States Tax

AM

Alvarez & Marsal

Why You Should Make Your Charitable Gifts Before The End Of 2025

The One Big Beautiful Bill contains certain disincentives to charitable gifts. There are two primary considerations that may encourage you to make your gifts before year-end...

United States Tax

RM

Rich May

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

Commentary On New Canadian Transfer Pricing Legislation

United States Tax

RP

Ruchelman PLLC

The One Big Beautiful Bill Act And Estate Planning: What You Need To Know

United States Tax

BL

Buckley Law

Is Your Estate Plan Income Tax Efficient?

United States Tax

FF

Farrell Fritz, P.C.

Treasury Redeems Complex Proposed Excise Tax Regulations

United States Tax

AM

Alvarez & Marsal

GeTtin' SALTy Episode 66 | Year-End SALT Wrap-Up: State Revenue Trends, OB3 Conformity, And What's Ahead For 2026 (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Did You Know That The IRS Has Issued Guidance On How To Open The New Trump Accounts?

United States Tax

TS

Taft Stettinius & Hollister

Charitable Giving Under The OBBBA: Why 2025 Is A Critical Planning Year

United States Commercial

DW

Davis Wright Tremaine

Are Changes Coming To Tax Treatment Of College And University Athletics?

United States Tax

DW

Davis Wright Tremaine

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

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Determination Of Foreign Entity Classification In The United States

United States Tax

GGI Global Alliance

Visa Turbulence: Navigating Your H-1B Future In A Shifting U.S. Landscape (Video)

United States Immigration

Gs

Green and Spiegel

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

United States Litigation

J

JAMS

Hot Topics In International Trade A Tariff Christmas Message For US Kids (Video)

United States International

BG

Braumiller Law Group, PLLC

USPTO Proposes Dramatic Restrictions For Inter Partes Review Institution

United States IP

OB

Osha Bergman Watanabe & Burton LLP

Early Mediation: Is Your Case A Likely Candidate?

United States Litigation

J

JAMS

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

ICHRA Legislation Reboot May Attract Bipartisan Support Amidst Government Shutdown

Although lawmakers of both parties failed to include a law concerning Individual Coverage Health Reimbursement Arrangements (ICHRAs) into the One Big Beautiful Bill Act (OBBBA), efforts are underway...

United States Insurance

HB

Hall Benefits Law

Tax Court Holds Policy Loan Discharge On Terminated Life Insurance Contracts Creates Taxable Income

In Fugler v. Commissioner, T.C. Summ. Op. 2025-10 (Nov. 17, 2025), the U.S. Tax Court addressed the tax consequences of terminating whole life insurance policies with outstanding policy loans.

United States Tax

LL

Liskow & Lewis

Growing Your Business? Don't Overlook These Multi-State Tax Risks

Expanding into new states with remote hiring, sales growth, or service delivery can trigger complex tax obligations due to differing nexus and sourcing rules.

United States Tax

MG

MGO CPA LLP

Autumn Budget 2025—the Pensions Angle

United States Employment

AO

A&O Shearman

Summary Of The Final Regulations On The Excise Tax Under Section 4501

United States Commercial

AO

A&O Shearman

Year-End Charitable Planning: Big Changes Coming For 2026

United States Commercial

HK

Holland & Knight

IRS Guidance On Claiming The New Tax Deduction For Tips And Overtime Pay

United States Employment

JL

Jackson Lewis P.C.

How Do You Nominate Fiduciaries?

United States Family

BB

Beresford Booth

New York LLC Transparency Act Goes Into Effect January 1, 2026

United States Commercial

PC

Pryor Cashman LLP

2025 – 2026 Planning Priorities

United States Family

KM

Katten Muchin Rosenman LLP

IRS Issues Revenue Procedure 2025-31 – Safe Harbor For Trusts Staking Digital Assets

United States Wealth Mgt

RG

Ropes & Gray LLP

A&M Tax Policy Insights – October 2025

AM

Alvarez & Marsal

IRS Provides Guidance For Taxpayers To Claim Deductions For Qualified Tips And Qualified Overtime Compensation

United States Employment

LM

Littler Mendelson

2025 – 2026 Planning Priorities

This year's planning season arrives amid sweeping tax and regulatory changes that affect income, wealth transfer, business, trust administration and reporting.

United States Family

KM

Katten Muchin Rosenman LLP

IRS Issues Revenue Procedure 2025-31 – Safe Harbor For Trusts Staking Digital Assets

Revenue Procedure 2025-31 establishes a safe harbor that permits exchange-traded products (ETPs) that are organized as trusts and that hold digital assets on proof‑of‑stake networks...

United States Wealth Mgt

RG

Ropes & Gray LLP

A&M Tax Policy Insights – October 2025

The Global Tax Policy and Controversy (TPC) Group at A&M Tax is pleased to bring you this month's edition of newsletter, A&M Tax Policy Insights.

AM

Alvarez & Marsal

IRS Provides Guidance For Taxpayers To Claim Deductions For Qualified Tips And Qualified Overtime Compensation

Employees have been wondering how they will determine the amount of their qualified tips and qualified overtime eligible for deduction under the One Big Beautiful Bill Act.

United States Employment

LM

Littler Mendelson

Modalités De Calcul Du Ratio Dʼactifs Pour Les Besoins De LʼArticle 123 Bis Du CGI – Le Conseil DʼÉtat Valide La Prise En Compte Des Valeurs Réelles Des Actifs

United States Tax

CG

Cohen & Gresser

New Charitable Giving Rules For 2026 May Require 2025 Planning

New federal tax laws effective as of January 1, 2026, will change how charitable deductions work for most taxpayers. Adopted under the One Big Beautiful Bill Act...

United States Commercial

W

WilmerHale

Final Roth Catch-up Regulations: Key Takeaways For Plan Sponsors

The Secure 2.0 Act of 2022 gave us the Roth catch-up mandate, a revenue raiser that has caused great consternation in the retirement plan community as plan sponsors, recordkeepers...

United States Employment

BC

Bryan Cave Leighton Paisner

Multi-State Taxation For Public Companies: How To Avoid Costly Penalties

For public companies, state and local tax (SALT) compliance isn't just a routine formality; it's a high-stakes puzzle that's constantly changing. Organizations face increasing scrutiny as states get more aggressive...

United States Tax

MG

MGO CPA LLP

IRS Issues Safe Harbor Allowing Investment Trusts To Stake Digital Assets Without Losing Favorable Tax Status

The Internal Revenue Service issued new guidance providing a safe harbor for certain investment trusts and grantor trusts that engage in staking of digital assets.

United States Tax

LL

Liskow & Lewis

Applying For State Tax Exemptions

United States Tax

FF

Farrell Fritz, P.C.

2025 Federal Budget: Select Tax Measures Of Interest To Mining Companies

United States Tax

CO

Cozen O'Connor

Tax Court Allows Oil Company To Split NOL Elections, Opening Path To Significant Refunds

United States Tax

LL

Liskow & Lewis

Shutdown's Over—IRS Wastes No Time Reminding You You're Still Not Saving Enough

United States Employment

SS

Seyfarth Shaw LLP

California Market-Based Sourcing Regulations: Effect On Asset Managers

United States Wealth Mgt

D

Dechert

Relevancy Reigns, But IRS Prevails: Tax Court Holds In Patel Case That Threshold Relevancy Determination Required Prior To Application Of Codified Economic Substance Doctrine

United States Tax

CM

Crowell & Moring LLP

Crypto Tax Safe Harbor: ETF Staking

United States Technology

CG

Cahill Gordon & Reindel LLP

Navigating The Property Tax Appeal Process: What Property Owners Need To Know

United States Tax

DM

Davis Malm & D’Agostine

Modernizing Maryland's Tax Landscape: The 3% IT/Software Services Tax And What It Means For Your Business

United States Tax

AM

Alvarez & Marsal

Israel's 2025 Voluntary Disclosure Procedure: Updates And Clarifications For U.S. Taxpayers With Israeli Ties

United States Tax

RS

Rotfleisch & Samulovitch P.C.

U.S. Life Insurance Withdrawals: Tax Implications And Strategies

United States Tax

RS

Rotfleisch & Samulovitch P.C.

IRS Reverses Course On DeFi Broker Rule: Impact On U.S. Crypto Investors And DeFi Platforms

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How Limited Partnerships Are Taxed In The U.S.: Insights, Advantages, And Drawbacks From A U.S. Tax Lawyer

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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.

Why Passive Foreign Investment Companies (PFICs) Can Have Severe Tax Consequences: A Guide For U.S. Taxpayers

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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Latest Videos

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Key Considerations For Companies Navigating Global Remote Work, Part 2: Taxes And Benefits (Podcast)

JL

Jackson Lewis P.C.

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

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