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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.

Does Your Remote Employee's Home Office Create A Permanent Establishment?

The Organisation for Economic Co-operation and Development (the OECD) recently published an update to its Model Tax Convention on Income and on Capital...

D

Dentons Canada LLP

Director Compensation For Charities In Canada

The Canada Not-for-profit Corporations Act ("CNCA")[1] sets out the basic rules for director, officer, and member remuneration in federally incorporated non-share capital corporations.

GW

Gowling WLG

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

There are no magic wands in tax disputes, but the current New Hampshire Department of Revenue Administration (DRA) tax amnesty program is about as close as it gets.

United States Tax

MM

McLane Middleton, Professional Association

Gone With The Wind: Inherited IRAs And The Big Stretch

United States Tax

BB

Beresford Booth

Cinq décisions à connaître sur la TPS/TVH au Canada en 2025

MT

McCarthy Tétrault LLP

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

United States Tax

BS

Ballard Spahr LLP

L'ARC appliquera la TPS/TVH aux commissions de suivi des fonds communs de placement à compter de juillet 2026

BC

Blake, Cassels & Graydon LLP

Reclaim Interest Deductions: Strategic Moves For Capital-Heavy Companies

United States Tax

MG

MGO CPA LLP

Canadian Federal Government Releases Hybrid Mismatch And Other Draft Tax Amendments

OH

Osler, Hoskin & Harcourt LLP

Coram Deo Foundation v MNR (2026 BCSC): When An Interim Injunction Plus Charitable Status Is Revoked And Confront Constitutional Limits On CRA's Authority

RS

Rotfleisch & Samulovitch P.C.

How Canadian Crypto Traders And Investors Should Handle Losses On Obsolete Crypto Inventory On Their Taxes

RS

Rotfleisch & Samulovitch P.C.

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

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Programa De Regularización Fiscal 2026

GT

Greenberg Traurig, LLP

What Europe's Renewable Energy Struggles Can Teach U.S. Regulators About Dispute System Design

United States Litigation

J

JAMS

Federal Circuit: Priority Document That 'Broadly Outlines' Possible Structures Fails To Provide Adequate Written Description Support For Subgenus Of Linkers In Antibody-Drug Conjugate

United States IP

AG

Akin Gump Strauss Hauer & Feld LLP

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.

Food Venture Financing News – Weekly Issue No. 264

United States Commercial

DW

Davis Wright Tremaine

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Related Country Guides

Highlighted Content

What To Do When You Receive A Notice Of Non-Compliance: Advanced Strategies To Comply With A Canadian Tax Audit, Fixing Honest Tax Mistakes, Resolving CRA Audits, And Canadian Crypto Tax Challenges While Avoiding Costly CRA Penalties

RS

Rotfleisch & Samulovitch P.C.

What Businesses Need To Know About Expanding Minister Of National Revenue Powers During Reassessments Under Income Tax Act, Subsection 152(9) – Perspective From Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

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

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Excess Capital Dividends And The Whopping 60 Percent Penalty Tax: A Canadian Tax Lawyer's Guide To Prevent Capital Dividend Account Pitfalls In Tax Planning

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Audit Compared With A Criminal Investigation: Important Differences And Legal Protections For Taxpayers In Gravel v. Agence Du Revenu Du Québec

RS

Rotfleisch & Samulovitch P.C.

BC Foreign Buyer Tax vs Ontario Non-Resident Speculation Tax: Comprehensive Guide To Rates, Exemptions, Key Differences, Implications, And Compliance For Canadian Real Estate Investors And Foreign Buyers

RS

Rotfleisch & Samulovitch P.C.

Everything You Need To Know About Cryptocurrency Taxation In Canada: Capital Gains On Crypto And Business Income Strategies

RS

Rotfleisch & Samulovitch P.C.

CRA Cryptocurrency Tax Litigation (Part i): How To Handle CRA Objections, Tax Court Litigation, And More For Cryptocurrency Tax Disputes In Canada

RS

Rotfleisch & Samulovitch P.C.

When Is An Accountant's Work Privileged In Canada: Protecting Accountants' Work In Tax Matters, Including Litigation

RS

Rotfleisch & Samulovitch P.C.

Canada's 2025 Federal Budget: Critical Changes To Cryptocurrency Taxation Investors, Traders, And Miners Need To Know

RS

Rotfleisch & Samulovitch P.C.

Property Taxes

2026 Government Relations Legislative Update - Week Two

The second week of the legislative session gained momentum despite the short week due to the observance of Martin Luther King Jr. Day on Monday.

United States Healthcare

BW

BrownWinick Law

What Are The Most Common Legal Mistakes First-Time Chicago Multifamily Real Estate Buyers Make (And How To Avoid Them)?

First-time multifamily buyers in Chicago often focus on price, neighborhood and cap rate but miss legal and compliance issues that silently add cost, delay closing or create post-closing liability.

United States Real Estate

GR

Gould & Ratner

Final Regulations Provide Clarity On Tax Treatment Of Wholly Owned Tribal Entities

Under regulations issued in December 2025 by the U.S. Department of the Treasury and IRS, wholly owned, Tribally chartered entities – along with Section 3 and Section 17...

United States Tax

HK

Holland & Knight

2026 Government Relations Legislative Update - Week One

United States Tax

BW

BrownWinick Law

Gaitanis v. The King – When Intention, Ownership, And "Family Assistance" Are Not Enough To Secure The GST/HST New Housing Rebate

RS

Rotfleisch & Samulovitch P.C.

Filing Period For Commercial Property Tax Appeals Commences – Nassau County Publishes 2027/28 Tentative Assessment Roll

United States Tax

FF

Farrell Fritz, P.C.

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

United States Tax

GP

Goodwin Procter LLP

Signed, Sealed, But Not Delivered? Don't Wonder About Taxes Under New Postal Service Rules

United States Tax

N

Nossaman LLP

New Hampshire Tax Amnesty Program Provides An Excellent, Limited Time Opportunity To Resolve Prior Period Liabilities

United States Tax

AM

Alvarez & Marsal

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Withholding Tax

Directors Beware: CRA Can Come After You For Unpaid Source Deductions

A corporation, for both general and tax purposes, is recognized as a separate legal entity from its shareholders, unlike a partnership or a sole proprietorship.

RS

Rotfleisch & Samulovitch P.C.

Corporate Revival For Tax Purposes: When Is It Necessary For A Dissolved Corporation?

The dissolution of a corporation creates confusion regarding its tax filing obligations. The question often boils down to: Does a dissolved corporation need to be legally revived to file outstanding tax returns with the Canada Revenue Agency?

RS

Rotfleisch & Samulovitch P.C.

Be Very Afraid: The Canada Revenue Agency (CRA) Has Impressive Powers To Enforce Collection, Plus Penalties And Interest For Non-Compliance

The Canada Revenue Agency (CRA) possesses a wide range of administrative and enforcement powers in carrying out its mandate as the nation's tax authority.

RS

Rotfleisch & Samulovitch P.C.

Husky Energy: Canadian Court Of Appeal Confirms Denial Of Beneficial Ownership

DW

Davies Ward Phillips & Vineberg

EU Court Of Justice To Examine GDPR Compliance Of FATCA-Related Bank Data Transfers

MB

Mayer Brown

Global Fund Structuring: Cayman And The UAE In Perspective

Worldwide Finance

SH

Stuarts Law

Top 5 Tax Mistakes Law Firms Make — And How To Avoid Them

United States Tax

MG

MGO CPA LLP

2025 Tax Controversy Year In Review: A New Government And A Taxing Authority With More Power

BC

Blake, Cassels & Graydon LLP

An Incentives Wish List—What Companies Searching For Their Next Office Location Really Want From An Incentives Package

United States Commercial

MV

Moore & Van Allen

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National Insurance

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

The Chancellor has today announced her highly anticipated autumn Budget.

United States Employment

AO

A&O Shearman

Payrolling Benefits Becomes Mandatory From 6 April 2026 - Are You Prepared?

From April 2026, payrolling Benefits in Kind (PBIK) will be mandatory. Employers are encouraged to voluntarily adopt the scheme by 2025/26 to prepare. Businesses must align payroll processes, ensure benefit data is real-time, and address communication, cost, and cash flow impacts.

United States Tax

AM

Alvarez & Marsal

A View On The Spring Budget 2024 (Video)

United States Tax

AM

Alvarez & Marsal

The Vermilion Case: Key Takeaways For Asset Managers Of The Supreme Court's Decision Covering The Application Of Deeming Provisions In The Employment-related Securities Legislation

United States Tax

AM

Alvarez & Marsal

Perfect Influence?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

There Once Were Two Spouses, In Two Different Houses

SB

SBA Lawyers LLP

Bermuda Introduces Guidance On Independent Contractors

Bermuda Employment

W

Walkers

BlueCrest Salaried Members Case: Who Is A Significant Influencer?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

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Inheritance Tax

U.S. Estate Tax Planning For Canadians Under The One Big Beautiful Bill Act

The recently passed One Big Beautiful Bill Act brings major changes to the U.S. tax system and some of those changes create important estate planning opportunities for Canadians who own property or investments in the United States.

A

Altro LLP

Happy New Year: U.S. Estate Tax Reform And The Impact Of The One Big Beautiful Bill Act On Canadians

In our blog just under a year ago of January 29, 2025, we speculated on what to expect for U.S. estate tax under a second Trump administration.

Worldwide Family

OE

O'Sullivan Estate Lawyers LLP

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

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

The GRE: What It Is, Why Use It, And How To Keep It

OE

O'Sullivan Estate Lawyers LLP

Estate Tax 2026: What You Need To Know

United States Tax

GS

Gross Shuman P.C.

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Latest Videos

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Lotería Fiscal en Panamá (Video)

IG

Icaza Gonzalez-Ruiz & Aleman

Negotiating Tax Treaties In The Digital Age: A Conversation With David Rosenbloom (Podcast)

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Torys LLP

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

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