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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.

US Treasury Issues Final And Proposed Regulations Under Section 892 Affecting Foreign Government Investors

The US Treasury Department and the Internal Revenue Service (IRS) have issued final regulations and new proposed regulations under Section 892 of the Code...

United States Tax

MB

Mayer Brown

GeTtin' SALTy Episode 69 | Oregon's 2026 Legislative Session: Transportation Turbulence, Tax Conformity, And What's Next (Podcast)

In this episode of the GeTtin' SALTy podcast, Nikki Dobay welcomes back Jeff Newgard, executive director and principal of Peak Policy, to discuss Oregon's 2026 legislative session.

United States Tax

GT

Greenberg Traurig, LLP

Los Angeles Weighs $5 Million Support Program For Vertical Microdrama Production

On January 28, 2026, the Los Angeles City Council unanimously voted to explore a $5 million subsidy/support initiative aimed at microdramas, which are short-form, vertical (9:16) scripted productions that often operate at budgets around $200,000 per title and frequently fall below the minimum budget thresholds.

United States Media & IT

SM

Sheppard

New USPS Postmark Procedures May Result In Late Filing Penalties

For decades, taxpayers and legal professionals have relied on the "mailbox rule": if a document is dropped in a USPS collection box by the deadline, it is considered timely filed.

United States Tax

GR

Gould & Ratner

Tax Amnesty: Act Now To Save On NH Liabilities

United States Tax

MM

McLane Middleton, Professional Association

Washington State Legislature Introduces Bill To Expand Capital Gains Tax To Qualified Small Business Stock

United States Tax

BS

Ballard Spahr LLP

The Weekly Hill Update - February 2, 2026

United States Government

B

BakerHostetler

Reclaim Interest Deductions: Strategic Moves For Capital-Heavy Companies

United States Tax

MG

MGO CPA LLP

Key Takeaways | West Coast Forum 2025

United States Immigration

SR

McDermott Will & Schulte

What American Taxpayers Need To Know About IRS Employee Misconduct, Confidentiality Breaches, And Governance Accountability

United States Tax

RS

Rotfleisch & Samulovitch P.C.

A&M Tax Policy Quarterly Outlook: Q4 2025

United States Tax

AM

Alvarez & Marsal

Are Your Financial Reporting Valuations Compromising Your Tax Positions?

United States Tax

AC

Ankura Consulting Group LLC

Plan Maestro 2026

United States Tax

GT

Greenberg Traurig, LLP

IRS Finalizes New Group Exemption Rules: What Exempt Organizations Need To Know

United States Tax

TS

Taft Stettinius & Hollister

Beyond Checkmate: Lessons From Chess In The Art Of Mediation

United States Litigation

J

JAMS

Food Venture Financing News – Weekly Issue No. 265

United States Healthcare

DW

Davis Wright Tremaine

The Trump Gold Card And Proposed Trump Platinum Card: Legal, Practical, Tax, And Economic Considerations For High-Net-Worth Immigrants

United States Immigration

Gs

Green and Spiegel

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.

How I Learned To Love Mediator's Proposals - Why Modern Mediation Sometimes Calls For A Guiding Hand

United States Litigation

J

JAMS

Rolling QSBS Gains Under Section 1045? Don't Ignore Working Capital

Our QSBS tax planning group at FBT Gibbons regularly assists taxpayers with Section 1202 planning/substantiation and Section 1045 rollovers into replacement qualified small business stock (QSBS).

United States Tax

FB

FBT Gibbons

One Big Beautiful Bill: New Tip Income Tax Rules Employers & Workers Need To Know

Certain employees and independent contractors may be eligible to deduct tips from their income for tax years 2025 through 2028...

United States Employment

SH

Scarinci Hollenbeck LLC

Fifth Circuit Rejects IRS' 'Passive Investor' Test For Limited Partner Exception In Self-Employment Tax

What's new: The Fifth Circuit rejected the IRS' "passive investor" test for the self-employment tax exception, holding that a "limited partner"...

United States Tax

SA

Skadden Arps Slate Meagher & Flom

Trump Accounts For Kids: Insights From Wall Street Journal On Savings Options

The Wall Street Journal recently featured insights from Evan Morgan, CPA and a principal at Kaufman Rossin's tax advisory services, on the introduction of Trump accounts for kids. (should be PR)...

United States Tax

KR

Kaufman Rossin

California Market-based Sourcing Rules To Impact Asset Managers

United States Wealth Mgt

SR

McDermott Will & Schulte

The Impact Of The G7's Pillar Two Statement On U.S.-parented Multinational Groups

United States Tax

LL

Loyens & Loeff

New Court Decision Can Ease Self-Employment Taxes On Partnership And LLC Owners

United States Tax

N

Nossaman LLP

Déductibilité Fiscale Des Honoraires D'avocats Afférents À Une Opération De LBO

United States Tax

MB

Mayer Brown

Avoiding IRS Accuracy Penalties For A Substantial Underpayment Of Tax

United States Tax

FB

FBT Gibbons

2026 Crypto Tax Forecast: Hot With A High Chance Of Legislation

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Treasury Dusts Off The Rulebook For Sovereign Wealth Funds

United States Finance

CW

Cadwalader, Wickersham & Taft LLP

Please Mister Postman: New Postmark Rules May Complicate Filing Deadlines

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Section 83(b) Elections: Why Founders Who Expect Their Company To Succeed Need To Pay Attention Early

United States Commercial

C

Crowley Law LLC

100% Bonus Depreciation Returns — Are You Using The Right Strategy?

United States Commercial

MG

MGO CPA LLP

Treasury Dusts Off The Rulebook For Sovereign Wealth Funds

Late in 2025, Treasury and the IRS released a guidance package under Section 892 of the Internal Revenue Code, which exempts foreign governments—including sovereign wealth funds—from tax on certain income derived from passive U.S. investments.

United States Finance

CW

Cadwalader, Wickersham & Taft LLP

Please Mister Postman: New Postmark Rules May Complicate Filing Deadlines

Effective December 24, 2025, the United States Postal Service finalized new regulations governing postmarks "clarifying" that postmarks are not necessarily indicative of the date an item was mailed or received by the Postal Service.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Section 83(b) Elections: Why Founders Who Expect Their Company To Succeed Need To Pay Attention Early

In the early stages of most life sciences and other technology companies, momentum is driven by ideas that have future commercial value rather than immediate cash returns.

United States Commercial

C

Crowley Law LLC

100% Bonus Depreciation Returns — Are You Using The Right Strategy?

The One Big Beautiful Bill Act restores 100% bonus depreciation for eligible assets placed in service after January 19, 2025, offering private companies' new options.

United States Commercial

MG

MGO CPA LLP

Treasury Issues Transition Guidance For Taxpayers With One-month Deferral Elections

United States Tax

SR

McDermott Will & Schulte

SECURE 2.0: Key Provisions And Tax Planning Implications For American Retirees

SECURE 2.0 strengthens the U.S. retirement system by expanding contribution opportunities, increasing flexibility for savers, and imposing new compliance obligations.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Importing Or Exporting More Than $10,000 In Cash? U.S. Reporting Laws, Federal Penalties, And Disclosure Considerations

Transporting cash into or out of the United States is legal, but it is subject to strict federal reporting rules that are actively enforced.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

The Relevance Of Relevance And The Economic Substance Doctrine

The economic substance doctrine in the U.S. has its roots in case law that aimed to deny tax benefits generated from certain abusive transactions entered into solely or primarily to obtain tax benefits.

United States Tax

RP

Ruchelman PLLC

Fifth Circuit Rules That Soroban Was Incorrectly Decided And SECA Tax Exception Applies To Limited Partners With Limited Liability Regardless Of Activities

On January 16, 2026, in Sirius Solutions LLLP, v. Commissioner ("Sirius") the Fifth Circuit court of appeals ruled that for purposes of the self-employment tax exception that applies to a limited partner's distributive share of partnership income...

United States Tax

ST

Simpson Thacher & Bartlett

Supplementary Law No. 225/2026: Taxpayers' Defense Code

United States Tax

MB

Mayer Brown

2026 Government Relations Legislative Update - Week One

United States Tax

BW

BrownWinick Law

Adapting To The New Rules Of The US Game

United States Energy

SR

McDermott Will & Schulte

Sirius Solutions, L.L.L.P. V. Commissioner: Impact On SECA Tax For Limited Partners

United States Tax

KR

Kutak Rock LLP

5th Circuit Gives Taxpayers Sirius Victory In Self-Employment Tax Case

United States Tax

WS

Winston & Strawn LLP

Oecd Inclusive Framework Reaches Agreement On Pillar Two "Side-By-Side" Package

United States Tax

WG

Weil, Gotshal & Manges LLP

Fifth Circuit Rejects Government's "Passive Investor" Test For Limited Partner Exception

United States Tax

HK

Holland & Knight

Global Equity Plan Reporting Obligations For Calendar-Year 2026: Part One

United States Tax

SR

McDermott Will & Schulte

Fifth Circuit Limits Tax Court's Authority To Recharacterize State-Law Limited Partners For Self-Employment Tax Purposes

United States Tax

LL

Liskow & Lewis

New Case Gives Roadmap For Avoiding Self-Employment Tax

United States Tax

GG

Greenberg Glusker Fields Claman & Machtinger

Maximizing OBBBA Bonus Depreciation In Producing Oil And Gas Property Acquisitions

United States Tax

LL

Liskow & Lewis

FEOC Rules For Clean Energy Tax Credits

Worldwide Energy

B

Bracewell

IRS Publishes 100% Bonus Depreciation Guidance

United States Tax

LL

Liskow & Lewis

Unlocking The UPREIT Structure: A Comprehensive Guide To LTIP Units As Currency For Incentive Equity Awards

United States Tax

GP

Goodwin Procter LLP

IRS Criminal Voluntary Disclosure Program (VDP) Changes Take Effect In Early 2026: How Crypto Tax Disclosures And FATCA Reporting Obligations Affect U.S. Tax Compliance

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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Latest Videos

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Webinar – Washington's New Digital Sales Tax (Video)

BB

Beresford Booth

Maryland's Sales Tax On IT And Data Services (Video)

OK

Offit Kurman

Ten Minute Interview: Tax Cuts And Jobs Act (TCJA) (Video)

FL

Foley & Lardner

Crowell Talks Tax: The Inflation Reduction Act's Domestic Content Bonus Credits (Video)

CM

Crowell & Moring LLP

MB Microtalk: IRS 83(b) Elections (Video)

MB

Mayer Brown

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