Worldwide: Corporate Tax

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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.

Is A ROBS Structure Right For Your Next Venture? A Tax & Investment View

In recent years, entrepreneurship among high-net-worth individuals has surged. Whether driven by a desire for a second career or simply the itch to build something new...

United States Tax

KR

Kaufman Rossin

California Court Of Appeal Confirms Quasi-Judical Immunity For Receivers

A new court decision confirms that receivers cannot be sued for decisions made in the exercise of their judgment...

United States Litigation

JM

Jeffer Mangels & Mitchell 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

The Delaware Franchise Tax Trap For Section 1045 QSBS Rollovers

One of the key requirements of Section 1202 is that the business issuing qualified small business stock (QSBS) must be a domestic (US) C corporation.

United States Tax

FB

FBT Gibbons

GeTtin' SALTy Episode 68 | State Tax Revenues In 2026: Slow Growth, Flat Taxes, And Fiscal Uncertainty With Lucy Dadayan (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

U.S. Multinational Corporations Achieve Critical Exemption In OECD Global Minimum Tax

United States Tax

RS

Rotfleisch & Samulovitch P.C.

OECD Pillar Two Side-by-Side Safe Harbor Package: Technical Review And Implications

United States Tax

HK

Holland & Knight

The Side-by-side Package And The Global Minimum Tax: What You Need To Know

United States Tax

AO

A&O Shearman

Tax-Exempt Organizations — Amended Rules On Excise Tax On Compensation Over $1 Million Take Effect January 1, 2026

United States Tax

GP

Goodwin Procter LLP

EU Tax Directives #6 Repeal Of 3 Proposed EU Tax Directives - New York Office Snippet

United States Tax

LL

Loyens & Loeff

The Top 10 Most Frequently Asked Questions About Renouncing US Citizenship. Get The Truth!

United States Tax

MP

Moodys Private Client Law LLP

OBBBA And Qualified Small Business Stock: Bigger, Faster, Broader Section 1202 Benefits For PE, VC And Founders

United States Tax

AM

Alvarez & Marsal

Commentary On New Canadian Transfer Pricing Legislation

United States Tax

RP

Ruchelman PLLC

Final Treasury Regulations Significantly Limit Application Of 1% Corporate Stock Buyback Tax Rules

United States Tax

JD

Jones Day

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

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

United States Immigration

Gs

Green and Spiegel

Mediator-and Arbitrator-Retained Experts In Construction Or Business Disputes

United States Litigation

J

JAMS

Federal Government Continues Anti-Fraud Enforcement In The Sports Industry And Signals Desire To Work Cooperatively With Organizations Under Investigation

United States Criminal

SJ

Steptoe LLP

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

United States Litigation

J

JAMS

IRS Issues Revenue Procedure 2025-31 – Safe Harbor For Trusts Staking Digital Assets

Revenue Procedure 2025-31 establishes a safe harbor that permits exchange-traded products (ETPs) that are organized as trusts and that hold digital assets on proof‑of‑stake networks...

United States Wealth Mgt

RG

Ropes & Gray LLP

Managing Tax Complexities In Global Business Transactions

Cross-border mergers and acquisitions (M&A) introduce a complex layer of international tax considerations for both US and non-US companies.

United States Commercial

GGI Global Alliance

Business Income Tax Planning In Light Of The OBBBA: What Owners And Investors Need To Know

The One Big Beautiful Bill Act (OBBBA) brings increased predictability for business owners, founders, family offices and investors in many tax planning aspects. Individual and corporate tax rates...

United States Tax

KM

Katten Muchin Rosenman LLP

How Limited Partnerships Are Taxed In The U.S.: Insights, Advantages, And Drawbacks From A U.S. Tax Lawyer

A Limited Partnership (LP) is a pass-through entity formed under state law that includes at least one general partner (GP) and one or more limited partners (LPs).

United States Tax

RS

Rotfleisch & Samulovitch P.C.

One Big Beautiful Bill Act

United States Tax

MB

Mayer Brown

2026 Tax Deadlines: Key Dates Your Business Needs To Know

United States Tax

MG

MGO CPA LLP

A&M Middle East Tax & Customs Newsletter | Fall Edition

AM

Alvarez & Marsal

Energy Tax Credit Update: The Hunt For FEOCtober

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Proposed Spin-Off Regulations Withdrawn After Enduring A Barrage Of Bar Association Bullets

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

LLC vs S-Corp vs C-Corp: Choosing The Right Business Entity In 2025

United States Commercial

CL

Cantrell Law Firm

Navigating Q3 2025: Essential Income Tax Accounting Insights

AM

Alvarez & Marsal

How U.S. Commercial Real Estate Investors Can Best Leverage' Nonrecognition Tax Transactions' To Defer Tax

United States Tax

RS

Rotfleisch & Samulovitch P.C.

F.I.R.P.T.A. Revisited -- Things To Remember When Nonresidents Invest In U.S. Real Property

United States Tax

RP

Ruchelman PLLC

Trouble In Paradise? The IRS Is Taking A Hard Look At Puerto Rican Tax Breaks

United States Tax

HK

Holland & Knight

Navigating Q3 2025: Essential Income Tax Accounting Insights

As we move through the third quarter of 2025, several important developments under ASC 740 and IAS 12 are shaping the global tax accounting landscape.

AM

Alvarez & Marsal

How U.S. Commercial Real Estate Investors Can Best Leverage' Nonrecognition Tax Transactions' To Defer Tax

For U.S. taxpayers looking to strategically manage their tax obligations, nonrecognition transactions offer a valuable set of tools.

United States Tax

RS

Rotfleisch & Samulovitch P.C.

F.I.R.P.T.A. Revisited -- Things To Remember When Nonresidents Invest In U.S. Real Property

The year 2025 marks the 45th anniversary of the enactment of the Foreign Investors Real Property Tax Act. It is a good time to revisit issues that are faced by nonresident investors considering...

United States Tax

RP

Ruchelman PLLC

Trouble In Paradise? The IRS Is Taking A Hard Look At Puerto Rican Tax Breaks

A decade ago, the IRS audited and brought cases against numerous taxpayers who claimed residency in the U.S. Virgin Islands to take advantage of a highly touted benefit...

United States Tax

HK

Holland & Knight

Impact Of Pillar 2 On Credit Funds

United States Finance

AO

A&O Shearman

Shaping The Future Of Affordable Housing: Key Takeaways From The 2025 Aba Forum

The 2025 ABA Forum on Affordable Housing & Community Development Law Annual Meeting, held in late May, brought together leading attorneys, policymakers...

United States Real Estate

BS

Ballard Spahr LLP

The One Big Beautiful Act Analysis Series: 5 Key International Tax Provision Changes

The One Big Beautiful Bill Act (OBBBA) includes significant provisions regarding taxation and, in particular, international taxation.

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

One Big Beautiful Bill Act Expands Gain Exclusion For Qualified Small Business Stock

Internal Revenue Code Section 1202 provides for the exclusion for noncorporate taxpayers of gain on the sale of qualified small business stock (QSBS) held for more than five years.

United States Tax

SH

Stites & Harbison PLLC

A Look At Transfers Of Section 1202 Qualified Small Business Stock

Noncorporate taxpayers may exclude certain gains on the disposition of Qualified Small Business Stock (QSBS) when it is held longer than the minimum required holding period...

United States Commercial

HK

Holland & Knight

Changes To Certain Business Tax Provisions Under The "One Big Beautiful Bill Act"

United States Tax

KR

Kutak Rock LLP

Asia Tax Bulletin - Summer 2025

MB

Mayer Brown

Florida Gov. Ron DeSantis Signs 2025 Tax Bill Into Law

United States Tax

HK

Holland & Knight

Trump Signs Sweeping Tax Bill Into Law, With Major Implications For Corporate Clients Worldwide

United States Tax

CL

Carter Ledyard & Milburn

The One Big Beautiful Bill Act Analysis Series: Expanded §1202 Gain Exclusion For Founders, Investors And Startup Owners

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

Limitations On Corporate Tax Attributes: An Analysis Of Section 382 And Related Provisions

United States Tax

AM

Alvarez & Marsal

New Tax Bill Signed Into Law

United States Tax

DP

Davis Polk & Wardwell

International Tax Impact On U.S. Businesses As A Result Of The One Big Beautiful Bill

United States Tax

KR

Kaufman Rossin

New Option For Excess Fee Income Rebates In Private Equity Funds For Non-US And US Tax-Exempt Investors

United States Tax

M

Mintz

Significant Changes By The One Big Beautiful Bill Act To The Qualified Small Business Stock Provisions Of Section 1202

United States Commercial

PC

Perkins Coie LLP

Budget Reconciliation Bill Signed Into Law

AO

A&O Shearman

The OBBBA Passed . . . Now What?

United States Tax

AM

Alvarez & Marsal

Republicans Pass The One Big Beautiful Bill Act Ahead Of The July 4 Deadline

United States Strategy

AG

Akin Gump Strauss Hauer & Feld LLP

IRS Workforce Losses Pose Growing Risk To Businesses Amid Tariff-driven Tax Complexity

United States Tax

WR

Wiley Rein

Missouri Bill Eliminates Capital Gains Tax

United States Tax

KR

Kutak Rock LLP

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Latest Videos

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Navigating The Complexities Of Starting An LLC In The U.S.: Your Ultimate Guide (Video)

G.A.M. Law Office

Mayer Brown Microtalk: Excise Tax (Video)

MB

Mayer Brown

Highlights From The Simply Tax Podcast: How To Choose An Entity For A Family Business (Video)

TC

Thompson Coburn LLP

State Tax After Reform…Where Are We Going? (Video)

MW

McDermott Will & Emery

Business Tax Reform Under The Trump Administration And Congressional Leadership (Video)

JD

Jones Day

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