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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.

Looking To Make 2026 Your Last Year Of Filing US Taxes? Start Your Renunciation Journey Today.

Every year, as June 15 rolls around, hundreds of thousands of Americans living abroad receive the same unwelcome reminder: it's time to file US taxes again.

MP

Moodys Private Client Law LLP

Société reconstituée, responsabilité réactivée? Pas si vite, dit la Cour de l'impôt

Les administrateurs de sociétés par actions régies par la LCSA sont souvent rassurés par le délai de prescription...

MT

Miller Thomson LLP

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

Permanent Establishment And Remote Work: Updated OECD Guidance

AB

Aird & Berlis LLP

Navigating Indirect Tax Audits: Key Insights And Resolution Strategies

BC

Blake, Cassels & Graydon LLP

LDR Streamlines PTE Election Documentation Requirements

United States Tax

LL

Liskow & Lewis

Toronto Tax Increases, Provincial Deadlines And Tax Relief Options

AB

Aird & Berlis LLP

Rawlings v AGC, 2026 FC 208: Taxpayer Sought Judicial Review Of CRA's Decision To Refuse Changing His 2004 Tax Return

RS

Rotfleisch & Samulovitch P.C.

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

United States Tax

MM

McLane Middleton, Professional Association

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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

W

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

Highlighted Content

Caddell v. The King – When Fair Market Value, Not Intention, Determines Whether GST Applies To Cost Of A Self-Supply Housing

RS

Rotfleisch & Samulovitch P.C.

How GST Exemptions Work In First Nations' Commerce: Commentary On Canada v. LBL Holdings Limited (2025 FCA 186)

RS

Rotfleisch & Samulovitch P.C.

How American 'Jock Tax' And State Income Tax Affect NFL Players, Other Professional Athletes: The Sam Darnold Super Bowl Example

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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.

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

Tax Alert: Changes To Canada's Transfer Pricing

A significant chapter in Canadian tax law is being rewritten. On Nov.⁠ 4,⁠ 2025, the federal government tabled Budget 2025, which introduced a comprehensive modernization of Canada's transfer pricing rules under section 247 of the Income Tax Act.

SL

Segal GCSE LLP

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

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 Welcome Reset: CRA Guidance Signals A More Balanced Approach To Voluntary Disclosures

GW

Gowling WLG

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Inheritance Tax

Looking To Make 2026 Your Last Year Of Filing US Taxes? Start Your Renunciation Journey Today.

Every year, as June 15 rolls around, hundreds of thousands of Americans living abroad receive the same unwelcome reminder: it's time to file US taxes again.

MP

Moodys Private Client Law LLP

Foreign Beneficiaries And Foreign Estate Taxes: With Globalization Comes Complexity

Canadian families are more global than ever and this trend will only continue.

OE

O'Sullivan Estate Lawyers LLP

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.

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

A

Altro LLP

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

Worldwide Family

OE

O'Sullivan Estate Lawyers LLP

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

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

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Tax Treaties

Looking To Make 2026 Your Last Year Of Filing US Taxes? Start Your Renunciation Journey Today.

Every year, as June 15 rolls around, hundreds of thousands of Americans living abroad receive the same unwelcome reminder: it's time to file US taxes again.

MP

Moodys Private Client Law LLP

Dix Affaires À Connaître En Matière D'impôt Sur Le Revenu Au Canada En 2025

L'année écoulée a été marquée par un nombre de développements jurisprudentiels importants qui continuent à façonner l'interprétation et l'administration du régime d'imposition du Canada.

MT

McCarthy Tétrault LLP

Withholding Taxes And CLO Eligibility Criteria: An Overview Of European Withholding Tax Risks For U.S. CLOs And Potential Solutions

In light of the recent article published by 9fin regarding the adverse implications to U.S. collateralized loan obligations ("CLOs") that resulted from U.K. withholding taxes imposed with respect to a certain dividend financing loan issued by the CFC Group, ...

United States Tax

D

Dechert

Anti-abuse Provisions In Double Tax Treaties: Beneficial Ownership, The EU Danish Cases And U.S. Limitation On Benefits

AO

A&O Shearman

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

D

Dentons Canada LLP

Understanding Tax Obligations For Tribal Citizens

United States Tax

MG

MGO CPA LLP

The Relevance Of Relevance And The Economic Substance Doctrine

United States Tax

RP

Ruchelman PLLC

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

DW

Davies Ward Phillips & Vineberg

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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Income Tax

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

Ce que les promoteurs et les investisseurs négligent souvent dans les coentreprises immobilières au Canada 

Que vous soyez promoteur immobilier, propriétaire, gestionnaire d'actif, financier ou investisseur, la manière de structurer...

Canada Real Estate

MT

Miller Thomson LLP

Sale Of A Business To An ESOP – Key Tax Benefits

When the owners of an established private business wish to retire or begin to phase out of full-time responsibilities, they often consider selling the business to a family member...

United States Tax

BS

Bond, Schoeneck & King PLLC

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

Rawlings v AGC, 2026 FC 208: Taxpayer Sought Judicial Review Of CRA's Decision To Refuse Changing His 2004 Tax Return

RS

Rotfleisch & Samulovitch P.C.

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

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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)

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

Upcoming Events

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

Understanding The BBA Partnership Audit Rules 2026

United States Tax

HK

Holland & Knight

Conor Desmond Analyzes AI Ethics At FBA Insurance Tax Seminar

United States Tax

CD

Caplin & Drysdale

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

United States Tax

CD

Caplin & Drysdale

IFA USA 54th Annual Conference

United States Tax

HK

Holland & Knight

Carolyn Schenck Addresses Criminal Enforcement And Exempt Organizations At TEGE Annual Exempt Organizations Update And Meeting

United States Tax

CD

Caplin & Drysdale

Carolyn Schenck Discusses IRS Operations And Enforcement Priorities At FBA Tax Law Conference

United States Tax

CD

Caplin & Drysdale

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