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Tax Law and International Tax Law

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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.

Tax Law Increasingly Subject To Administrative And Constitutional Law

Of the many legal trends influencing tax law, arguably none could prove more significant than the growing importance of constitutional and administrative law principles limiting executive power.

United States Tax

SA

Skadden Arps Slate Meagher & Flom

Potential California Mandatory Worldwide Combination: Unintended Consequences

California is one of the most recent states to consider legislation adopting mandatory worldwide combined reporting.

United States Tax

JW

Jones Walker

Treasury Issues Initial Guidance To Determine Material Assistance To Implement The OBBBA's Foreign Entity Of Concern Provisions

On February 12, 2026, the Department of Treasury and Internal Revenue Service (collectively Treasury) issued Notice 2026-15 to provide interim guidance for determining if a project or component received "material assistance".

United States Tax

SJ

Steptoe LLP

Top 10 Legal Issues Family Offices Should Prioritize In 2026

Family offices enter 2026 amid structural changes across tax policy, fiduciary law, and regulatory administration. The One Big Beautiful Bill Act (OBBBA or OB3)...

United States Tax

AF

ArentFox Schiff

Sale Of A Business To An ESOP – Key Tax Benefits

United States Tax

BS

Bond, Schoeneck & King PLLC

Nassau County Extends 2027/28 Property Tax Appeal Deadline

United States Tax

FF

Farrell Fritz, P.C.

Understanding The Internal Revenue Code's "Augusta Rule"

United States Tax

Aa

Adams and Reese

Pillar Two: General Overview Of Side-by-Side Package – New York Office Snippet

United States Tax

LL

Loyens & Loeff

LDR Streamlines PTE Election Documentation Requirements

United States Tax

LL

Liskow & Lewis

OBBBA Changes To The QSBS Regime Under Section 1202: A Comprehensive Overview

United States Tax

MM

McLane Middleton, Professional Association

Oregon Would Tax Oregonians (And Only Oregonians) On All Gain From The Sale Of QSBS Under Proposed Bill

United States Tax

BS

Ballard Spahr LLP

OBBBA And Financial Reporting: The Enactment Date Issue You Can't Ignore

United States Tax

AM

Alvarez & Marsal

Tax-Efficient Charitable Giving At Death: Issues Requiring Consideration

United States Tax

CL

Carter Ledyard & Milburn

Gettin' Salty Episode 70 | Premiums, Policy, And Clarity: Navigating Washington's Insurance Tax Debate (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

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Webinars

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Recorded on 20 Jan 2026 | 3:00 PM

2026 Canadian In-House Counsel Report: Unparalleled Insights into Canada's In-House Profession from CBA In-House Lawyers

TC

CBA In-House Lawyers

Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

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Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Related Country Guides

Property Taxes

The Hidden Trap: How Transfer Taxes Can Sneak Up On Lease Transactions

While most people anticipate encountering transfer taxes when buying or selling real estate, many are caught off guard by state and local transfer taxes that can significantly affect leasing transactions.

United States Real Estate

FB

FBT Gibbons

Nassau County Extends 2027/28 Property Tax Appeal Deadline

Nassau County taxpayers have been granted an extension of time to challenge their property taxes for the upcoming 2027/28 tax year.

United States Tax

FF

Farrell Fritz, P.C.

New Jersey Court Defines Standards For Immediate Tax Foreclosure On Abandoned Property

The New Jersey Appellate Division confirmed the procedures that tax certificate holders must take to foreclose immediately under the Abandoned Properties Rehabilitation Act (APRA).

United States Real Estate

RD

Riker Danzig LLP

Conservation Tax Credit In NC: Who Is Eligible And How To Apply

United States Tax

YM

Young Moore and Henderson

Case Study: Guiding An Entrepreneur Through Strategic Tax And Real Estate Planning

United States Real Estate

MG

MGO CPA LLP

Critical 2026 New Jersey Property Tax Appeal Deadlines Are Approaching

United States Real Estate

GB

Genova Burns

Florida House Of Representatives Readies Three Property Tax Relief Proposals For Full Consideration

United States Tax

JW

Jones Walker

Inside Year One: Tax Developments Under A New Administration

United States Tax

BS

Ballard Spahr LLP

Update On Real Property Tax Reform: Recent Legislation And Proposed Ohio Constitutional Amendment

United States Tax

SP

Squire Patton Boggs LLP

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Transfer Pricing

DTA TP Working Group Clarifies Approach To Transfer Pricing Risk Analysis

The Transfer Pricing (TP) coordination group of the Dutch Tax Authorities (DTA) recently published an internal note, Opzet en aandachtspunten TP‑analyse, explaining how inspectors are expected to prepare...

United States Tax

AM

Alvarez & Marsal

A&M's Asia–Pacific Private Capital Tax Top 10 – 2025 Q4

In 2020, the Government of India (Government) amended its Foreign Direct Investment (FDI) Policy through Press Note 3 (PN3) whereby investments from countries sharing a land border with India...

AM

Alvarez & Marsal

A&M Tax Policy Quarterly Outlook: Q4 2025

Our Global Tax Policy and Controversy (TPC) Group at A&M Tax is pleased to present the first edition of the A&M Tax Policy Quarterly Outlook (Q4 2025), providing insights for the period from October to December 2025.

United States Tax

AM

Alvarez & Marsal

Are Your Financial Reporting Valuations Compromising Your Tax Positions?

United States Tax

AC

Ankura Consulting Group LLC

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

United States Tax

MB

Mayer Brown

Recent IRS Guidance On Branch Profits Tax Treaty Benefits For Foreign Reverse Hybrid Entities

United States Tax

FL

Foley & Lardner

The New Pillar Two Framework: Unboxing The Side-By-Side Package

AM

Alvarez & Marsal

A&M Tax Policy Insights – November 2025

AM

Alvarez & Marsal

Transfer Pricing Issues When Dealing With Trusts, Foundations, And Similar Arrangements

United States Tax

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NERA

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Inheritance Tax

New Report Highlights Increase In Lifetime Real Estate Transfers In The U.S.

Leaving real estate to heirs through a will or a revocable trust has long been standard practice in estate planning. Many clients expect to pass along the home they have lived in for years...

United States Real Estate

FF

Farrell Fritz, P.C.

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

Navigating estate planning can be complex, especially in light of legislation like the One Big Beautiful Bill Act ("OBBBA" or the "Act"), signed into law on July 4, 2025.

United States Tax

BL

Buckley Law

Autumn Budget 2025 – Pensions Aspects

The Autumn Budget contained a range of pensions-related announcements with implications for employers and trustees of all occupational pension schemes.

United States Employment

MB

Mayer Brown

Autumn Budget 2025—the Pensions Angle

United States Employment

AO

A&O Shearman

Election Day Update: Texas Voters Approve All 17 Constitutional Amendments

United States Tax

GT

Greenberg Traurig, LLP

Estate And Financial Planning Is Not Just For The Rich

United States Family

CH

Clark Hill

Estate Tax 2026: What You Need To Know

United States Tax

GS

Gross Shuman P.C.

The Impact Of One Big Beautiful Bill On Estate Planning (Podcast)

United States Family

OK

Offit Kurman

Three Big Changes To Washington Estate Tax Laws As Of July 1, 2025

United States Family

BB

Beresford Booth

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Sales Taxes: VAT, GST

Tax-Efficient Charitable Giving At Death: Issues Requiring Consideration

Writing for the New York Law Journal, Karen T. Schiele and Alison Powers Herman of Carter Ledyard's Trusts & Estates practice, highlight the importance of a strategic approach to charitable estate planning.

United States Tax

CL

Carter Ledyard & Milburn

Impact Of The Suspension Of Penny Production On Sales And Use Tax In North Carolina: What Retailers Need To Know

On November 12, 2025, the United States Mint announced that it will no longer produce pennies for circulation.

United States Tax

YM

Young Moore and Henderson

MTC Uniformity Committee Propels Airline Sourcing Regulations To A Vote While Broadcasting Rules Take The Stage

During a special meeting held on Feb. 2, the Uniformity Committee of the Multistate Tax Commission (MTC) voted to advance proposed amendments to its model sourcing...

United States Tax

GT

Greenberg Traurig, LLP

The Delaware Franchise Tax Trap For Section 1045 QSBS Rollovers

United States Tax

FB

FBT Gibbons

Florida House And Senate Address The Discontinued Production Of The Penny; What It Means For Businesses And Consumers

United States Tax

JW

Jones Walker

How U.S. Businesses Can Deduct Outrageous Marketing "Loss Leaders" Expenses On Their Taxes: Lessons From A $3.2 Million Bluefin Tuna Purchase

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Treasury Department And IRS Release Section 45Z Clean Fuel PTC Proposed Regulations

United States Energy

HK

Holland & Knight

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

United States Tax

GT

Greenberg Traurig, LLP

Understanding Tax Obligations For Tribal Citizens

United States Tax

MG

MGO CPA LLP

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Latest Videos

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

BB

Beresford Booth

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

C

Crowley Law LLC

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

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Upcoming Events

Carolyn Schenck Addresses International Transactions And Latest In Crypto Enforcement At International Tax Institute

United States Tax

CD

Caplin & Drysdale

UPPO Annual Conference

United States Tax

SR

McDermott Will & Schulte

Conor Desmond Analyzes AI Ethics At FBA Insurance Tax Seminar

United States Tax

CD

Caplin & Drysdale

The 26th Annual U.S. And Europe Tax Practice Trends Conference - American Bar Association

United States Tax

BI

Buchanan Ingersoll & Rooney PC

2026 ABA-IPT Advanced Tax Seminars

United States Tax

HK

Holland & Knight

IFA USA 54th Annual Conference

United States Tax

HK

Holland & Knight

Understanding The BBA Partnership Audit Rules 2026

United States Tax

HK

Holland & Knight

Carolyn Schenck Explores How Tax Cases Turn Criminal On California Lawyers Association Women In Tax Webinar

United States Tax

CD

Caplin & Drysdale

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