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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 Inside Scoop On 5 Aggressive Tactics The CRA Is Using In Cryptocurrency Audits

The Canada Revenue Agency (CRA) has significantly expanded its cryptocurrency tax enforcement efforts in recent years.

RS

Rotfleisch & Samulovitch P.C.

Plan Mexico — Immediate Actions For Investment:

On May 4, 2026, the following were published in the Official Gazette of the Federation (DOF): (i) the “Agreement issuing general criteria and guiding operational guidelines for the promotion of productive investment and tax compliance” and (ii) the ”Decree for the Immediate Authorization of Investments” within the framework of Plan Mexico, which entered into force the day following their publication.

VW

Von Wobeser y Sierra, S.C.

How To Ensure You're Compliant With The Spot Rate Requirement Under Section 261(1) Of The Income Tax Act

Foreign currency transactions are now a permanent feature of Canadian tax planning for corporations, entrepreneurs, investors, and cryptocurrency participants.

RS

Rotfleisch & Samulovitch P.C.

CRS 2.0 In The British Virgin Islands: A Summary Of Key Changes

The BVI’s April 2026 update to its CRS Guidance Notes advances the implementation of CRS 2.0, expanding the scope of reportable accounts and introducing new compliance and reporting obligations ahead of the first reporting deadline on 31 May 2027.

British Virgin Islands Tax

MG

Maples Group

Cross-Border Businesses: CRA vs IRS Tax Authority Size, Efficiency, And Tax Enforcement

RS

Rotfleisch & Samulovitch P.C.

How To Be Audit Ready In The Face Of Canada’s New Transfer Pricing Rules

OH

Osler, Hoskin & Harcourt LLP

Update: New York Enacts $150 Million Expansion Of Broadway Tax Credit

United States Tax

LB

Lewis Brisbois Bisgaard & Smith LLP

The Mandatory Disclosure Rules: Narrowing In On Reportable Transactions

MT

Miller Thomson LLP

Synopsis: Milton A. Barlow, Jr. v. District Of Columbia

United States Tax

JC

Jackson & Campbell

Federal Court Vacates IRS Notice 2025-42: Five Percent Safe Harbor May Be Restored For Wind And Solar Projects

United States Tax

FL

Foley & Lardner

Transfer Pricing, MAP, And Fast Track: The Forces Reshaping Tax Controversy

United States Tax

SR

McDermott Will & Schulte

Getting Out Of (Tax) Dodge – Trying To Lose California And Other High-Tax-State Residency (Podcast)

United States Tax

N

Nossaman LLP

How The CRA Uses Artificial Intelligence In Canadian Tax Audits: What Taxpayers Must Know Now

RS

Rotfleisch & Samulovitch P.C.

How The IRS Uses Artificial Intelligence In U.S. Tax Audits

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Raising Or Resolving Importers’ Questions – Effects Of Section 122 Tariff Litigation

United States International

BI

Buchanan Ingersoll & Rooney PC

Students May Sue Professors Individually For Sexual Harassment Under Massachusetts Law

United States Employment

FH

Foley Hoag LLP

We Were Both Wrong About Legal AI. Here’s What Changed Our Minds.

United States Technology

Axiom

Tennessee Limits Non-Compete Agreements With Lower Compensated Employees While Presuming That Restrictive Covenants Of Up To Two Years Are Reasonable In Duration

United States Employment

CL

Carter Ledyard & Milburn

Ambiguity Of Measurement Conditions For Relevant Chemical Property Leads To Federal Circuit Affirming Noninfringement Of Epoprostenol Patents

United States IP

DM

Duane Morris LLP

See more

Related Country Guides

Highlighted Content

The Inside Scoop On 5 Aggressive Tactics The CRA Is Using In Cryptocurrency Audits

RS

Rotfleisch & Samulovitch P.C.

Crypto Tax Lawyer's Guide To DeFi, Yield Farming, & Liquidity In 2026

RS

Rotfleisch & Samulovitch P.C.

Director’s Liability For Taxes: A Canadian Tax Lawyer’s Guide To CRA Rules

RS

Rotfleisch & Samulovitch P.C.

Short-Term Rental Tax Deductions Denied In Canada: New Income Tax Act Rules Target Non-Compliant Landlords

RS

Rotfleisch & Samulovitch P.C.

How To Beat CRA Alternative Tax Assessments: Insights From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Crypto Tax Reporting: Canada vs. U.S. (2026); CRA Digital Asset Rules Compared To IRS Form 1099-DA Reporting

RS

Rotfleisch & Samulovitch P.C.

CRA vs. IRS Audits: What Every Canadian Tax Lawyer Wants You To Know

RS

Rotfleisch & Samulovitch P.C.

Foreign Exchange Bureau Compliance In Canada: FINTRAC Reporting, AML Obligations, And CRA Tax Rules For Currency Exchange Businesses

RS

Rotfleisch & Samulovitch P.C.

Is The CRA Easier On You Than The IRS? A Canadian Tax Lawyer Explains Their Different Tactics, Processes

RS

Rotfleisch & Samulovitch P.C.

International Crypto Fraud Crackdown: How CRA Treats Tax Losses From Crypto Scams In Canada

RS

Rotfleisch & Samulovitch P.C.

Corporate Tax

Update: New York Enacts $150 Million Expansion Of Broadway Tax Credit

New York State has formally enacted a $150 million expansion of the Broadway Tax Credit program as part of its FY 2027 budget, bringing total state commitment to approximately $550 million since 2021.

United States Tax

LB

Lewis Brisbois Bisgaard & Smith LLP

The Mandatory Disclosure Rules: Narrowing In On Reportable Transactions

Canada's mandatory disclosure rules (MDR) have been in effect for nearly three years, requiring reporting of certain tax avoidance transactions.

MT

Miller Thomson LLP

Your Guide To Managing Texas Capital Expenditures In 2026

Many companies across Texas are investing in technology, equipment, and facilities to support growth.

United States Tax

MG

MGO CPA LLP

Section 45Z Proposed Regulations Hearing Update: Emerging Themes

United States Tax

TS

Taft Stettinius & Hollister

Post-Mortem Planning Just Got A Little Bit Easier: Amendments To 164(6) Loss Carryback

GR

Gardiner Roberts LLP

Kwong Decision Creates Refund Opportunity: IRS COVID-19-Related Protective Claims Due July 10

United States Tax

BS

Ballard Spahr LLP

Tax Partner, Not True Partner: The Limits Of K-1s In Business Divorce Litigation

United States Tax

FF

Farrell Fritz, P.C.

Deferred Compensation Gotchas: What Employers Need To Know About IRC Section 409A

United States Employment

Metz Lewis Brodman Must O'Keefe

"Wellness" Doesn't Come Tax-Free: Promoters Keep Pushing Medical Indemnity Schemes Despite IRS Warnings

United States Tax

SJ

Steptoe LLP

See more

Tax Authorities

The Inside Scoop On 5 Aggressive Tactics The CRA Is Using In Cryptocurrency Audits

The Canada Revenue Agency (CRA) has significantly expanded its cryptocurrency tax enforcement efforts in recent years.

RS

Rotfleisch & Samulovitch P.C.

Plan Mexico — Immediate Actions For Investment:

On May 4, 2026, the following were published in the Official Gazette of the Federation (DOF): (i) the “Agreement issuing general criteria and guiding operational guidelines for the promotion of productive investment and tax compliance” and (ii) the ”Decree for the Immediate Authorization of Investments” within the framework of Plan Mexico, which entered into force the day following their publication.

VW

Von Wobeser y Sierra, S.C.

Cross-Border Businesses: CRA vs IRS Tax Authority Size, Efficiency, And Tax Enforcement

Business leaders operating across borders frequently compare the Canada Revenue Agency (CRA) and the Internal Revenue Service (IRS) when evaluating tax compliance risk, administrative efficiency, and audit exposure.

RS

Rotfleisch & Samulovitch P.C.

CRS 2.0 In The British Virgin Islands: A Summary Of Key Changes

British Virgin Islands Tax

MG

Maples Group

Wilful Blindness: Same As Actual Knowledge

MK

Millar Kreklewetz

Can The CRA Trace Cryptocurrency? How Blockchain Analytics And AI Are Used In Canadian Crypto Tax Audits

RS

Rotfleisch & Samulovitch P.C.

How The CRA Uses Artificial Intelligence In Canadian Tax Audits: What Taxpayers Must Know Now

RS

Rotfleisch & Samulovitch P.C.

The Mandatory Disclosure Rules: Narrowing In On Reportable Transactions

MT

Miller Thomson LLP

Your Guide To Managing Texas Capital Expenditures In 2026

United States Tax

MG

MGO CPA LLP

See more

Tax Treaties

Is The CRA Easier On You Than The IRS? A Canadian Tax Lawyer Explains Their Different Tactics, Processes

The perception that Internal Revenue Service enforcement is stronger than Canada Revenue Agency enforcement is common among taxpayers and advisors, particularly in cross-border contexts.

RS

Rotfleisch & Samulovitch P.C.

Transfer Pricing, MAP, And Fast Track: The Forces Reshaping Tax Controversy

One message stood out during our Tax Symposium 2026 session, Tax controversy: What’s hot and what’s not: The Internal Revenue Service (IRS) is becoming more strategic...

United States Tax

SR

McDermott Will & Schulte

Living Abroad? A Tax Lawyer Explains What The Shakira Tax Case Teaches Americans About Moving Wealth

Colombian superstar Shakira has secured an important win against Spanish tax authorities. Spain’s High Court cleared her of tax fraud charges for the 2011 tax year and directed the government to repay over US$64 million in fines and interest.

RS

Rotfleisch & Samulovitch P.C.

Canada-US Estate Planning: A Complete Guide For Snowbirds And Cross-Border Families

A

Altro LLP

Podcast - U.S. Real Estate Tax Planning For Global Families

United States Real Estate

HK

Holland & Knight

US Treasury Issues Additional Proposed Regulations Under Section 892 Providing Transitional Relief For Foreign Government Investors

United States Tax

MB

Mayer Brown

IRS Releases Proposed Regulations That Provide Clarification And Transitional Relief For Proposed Section 892 Regulations

United States Tax

TL

Torys LLP

2026 International Tax Reform Guide For CFOs And Tax Directors

United States Tax

MG

MGO CPA LLP

Withholding Tax And Beneficial Ownership: Insights From A Canadian Tax Lawyer On C&W Offshore Ltd. v. HMK, 2026 TCC 40

RS

Rotfleisch & Samulovitch P.C.

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Sales Taxes: VAT, GST

Director’s Liability For Taxes: A Canadian Tax Lawyer’s Guide To CRA Rules

Corporations are treated as distinct legal persons, separate from their shareholders, directors, and officers.

RS

Rotfleisch & Samulovitch P.C.

Short-Term Rental Tax Deductions Denied In Canada: New Income Tax Act Rules Target Non-Compliant Landlords

Canadian landlords operating short-term rentals now face strict new limits on claiming tax deductions if they fail to follow provincial or municipal rules. The Canada Revenue Agency can deny expenses related to short-term rental properties under the updated Income Tax Act.

RS

Rotfleisch & Samulovitch P.C.

LDR Clarifies LaTAP Registration Requirements For Contractors Claiming Public Project Sales Tax Exemption

The Louisiana Department of Revenue has issued a revised version of Revenue Information Bulletin No. 25-023, originally published in August 2025, to provide additional procedural guidance on how general contractors...

United States Tax

LL

Liskow & Lewis

Is The CRA Using Flawed AI To Audit You? Lessons For Canadian Taxpayers From The Robodebt Scandal, An Australian Tax Disaster

RS

Rotfleisch & Samulovitch P.C.

CRA’s Conduct Slammed For Unnecessarily Prolonging Tax Litigation, Increasing Costs: A Canadian Tax Lawyer Analyzes Canada V. Marine Atlantic

RS

Rotfleisch & Samulovitch P.C.

Beware The Tax Trap: When Exactly Does A Business Cease To Qualify As A “Small Supplier” And Lose GST/HST Exemption?

RS

Rotfleisch & Samulovitch P.C.

GST/HST Bad Debt Deductions Denied For Failing To Meet Strict Statutory Requirements, Heydary Green Professional Corporation v. The King

RS

Rotfleisch & Samulovitch P.C.

Case Comment: Recent Tax Court Decision Balances CRA’s Broad Reassessment Powers While Placing Limits On Gross Negligence Penalties, 3278735 Nova Scotia Limited v His Majesty The King, 2026 TCC 65

RS

Rotfleisch & Samulovitch P.C.

Beneficial Owners Beware: Proposed Changes To Manitoba’s Land Transfer Tax Framework

TD

Thompson Dorfman Sweatman LLP

See more

Latest Videos

See more

Lotería Fiscal en Panamá (Video)

IG

Icaza Gonzalez-Ruiz & Aleman

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

TL

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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