United States: Tax Authorities

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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.

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

In February 2025, Governor Ron DeSantis publicly announced his desire that the state consider amending its Constitution, initially, to abolish property taxes.

United States Tax

JW

Jones Walker

IRS Releases Frequently Asked Questions ("FAQ") On Transition To Electronic Payments Under Executive Order 14247

The IRS has published new FAQs explaining how Executive Order 14247, Modernizing Payments To and From America's Bank Account (the "Order"), will reshape how taxpayers receive refunds and make payments.

United States Tax

FF

Farrell Fritz, P.C.

Opportunity Zones: Capitalizing On This Tax-Advantaged Investment Program

Opportunity Zones (or OZs) are designated communities across America where you can invest your capital gains and pay dramatically less in taxes — or even no taxes at all.

United States Tax

FB

FBT Gibbons

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

In recent years, we have seen tax authorities increasingly relying on anti-abuse arguments to deny relief under double tax treaties.

AO

A&O Shearman

4 Smart Money Moves For College Athletes Navigating NIL And Revenue Sharing

United States Tax

MG

MGO CPA LLP

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

United States Tax

MB

Mayer Brown

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

United States Tax

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Greenberg Traurig, LLP

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

United States Media & IT

SM

Sheppard, Mullin, Richter & Hampton LLP

New USPS Postmark Procedures May Result In Late Filing Penalties

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

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

The Empty Chair At Johannesburg: What It Says About US Power

United States International

SJ

Steptoe LLP

December 2025 Crypto Update: New Changes And Challenges In U.S. Regulation Of Digital Assets

United States Technology

B

Benesch Friedlander Coplan & Aronoff LLP

Ohio's New E-Verify Workforce Integrity Act: What Construction Employers Need To Know

United States Immigration

Gs

Green and Spiegel

Back To School 2025: Title IX Updates And How ADR Can Help Universities Resolve Disputes (Podcast)

United States Litigation

J

JAMS

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

The Internal Revenue Service administers the United States federal tax system and is entrusted with extensive powers to collect revenue, conduct audits, issue tax assessments, and enforce compliance.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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?

When it comes to completing a company's often extensive financial reporting requirements, it is easy to lose sight of the impact those valuations may have on the company's tax positions.

United States Tax

AC

Ankura Consulting Group LLC

Plan Maestro 2026

La presidenta de la República presentó el Plan Maestro 2026, el cual define la estrategia institucional en materia de atención al contribuyente...

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

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

United States Tax

FB

FBT Gibbons

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

United States Employment

SH

Scarinci Hollenbeck LLC

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

United States Tax

SA

Skadden Arps Slate Meagher & Flom

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

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

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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

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

Our tax professionals recently contributed an article to Tax Notes International titled "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

This January, the Fifth Circuit Court of Appeals in Sirius Solutions L.L.L.P. v. Commissioner reversed a pro-IRS decision by the United States Tax Court and eased the burden...

United States Tax

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Nossaman LLP

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

Le Conseil d'Etat confirme la déductibilité en matière d'IS et de TVA des frais d'avocat engagés dans le cadre d'un LBO secondaire par une société mère française (cible de l'acquisition).

United States Tax

MB

Mayer Brown

Avoiding IRS Accuracy Penalties For A Substantial Underpayment Of Tax

There are over 150 types of penalties in the Internal Revenue Code (IRC). One frequent penalty that the Internal Revenue Service (IRS) asserts is the accuracy penalty under IRC Section 6662.

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

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.

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

The Internal Revenue Service (IRS) recently released Notice 2025-72 as a preview of forthcoming regulations addressing the repeal of the one-month deferral election...

United States Tax

SR

McDermott Will & Schulte

Fifth Circuit Overrules Tax Court, Providing Major Victory For Limited Partners On Self-Employment Tax

In a significant decision for the investment funds industry, the U.S. Court of Appeals for the Fifth Circuit has officially rejected the Internal Revenue Service (IRS)'s "passive investor" test for the limited partner self-employment tax exception...

United States Tax

AG

Akin Gump Strauss Hauer & Feld LLP

Sales And Use Tax 2026 Updates In North Carolina: What Business Owners Need To Know

The North Carolina Department of Revenue published its 2026 Sales and Use Tax Bulletins effective January 1, 2026. The bulletins include several notable updates providing new guidance on tariffs, parking fees...

United States Tax

YM

Young Moore and Henderson

Governor Hochul Proposes $150 Million Boost To Broadway's Tax Incentives

United States Strategy

LB

Lewis Brisbois Bisgaard & Smith LLP

How To Ensure Compliance With Spot Exchange Rate Requirements Under U.S. Federal Tax Law

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

United States Tax

RS

Rotfleisch & Samulovitch P.C.

The Relevance Of Relevance And The Economic Substance Doctrine

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

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

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

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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

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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

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

CM

Crowell & Moring LLP

Mayer Brown Microtalk: Excise Tax (Video)

MB

Mayer Brown

Alex Malyshev And Melinda Fellner Discuss The Intersection Of Tax And Cannabis In New Video Series – Part VI: Licensing (Video)

CL

Carter Ledyard & Milburn

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