Worldwide: Income 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.

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

For Colorado Business Owners, Expanded And Enhanced Tax Credits Make Transition To Employee Ownership Through ESOPs Even More Attractive

Business owners contemplating retirement or selling their companies have several options for passing the torch – transferring ownership and control to their children or their family members, listing and selling to third parties...

United States Tax

TS

Taft Stettinius & Hollister

2025 Final Regulations And Proposed Regulations Regarding The Section 892 Tax Exemption For Foreign Governments

On December 15, 2025, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) published final regulations (Final Regulations) and proposed regulations (Proposed Regulations) regarding the Section 892 tax exemption for foreign governments.

United States Commercial

AP

Arnold & Porter

Federal Court Upholds IRS Promoter Penalties Against Art Donation Program Operator Under IRC Section 6700

Afederal district court in Texas recently granted summary judgment in favor of the United States in a case involving penalties assessed against the operator of an art donation...

United States Tax

LL

Liskow & Lewis

Hybrid Horizons: U.S. Tax Considerations In Hybrid Capital Instruments

United States Commercial

PR

Proskauer Rose LLP

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

AO

A&O Shearman

Inside Year One: Tax Developments Under A New Administration

United States Tax

BS

Ballard Spahr LLP

When A VPN Complicates State Income Sourcing

United States Tax

MG

MGO CPA LLP

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

United States Tax

MG

MGO CPA LLP

How U.S. Businesses Can Deduct Outrageous Marketing "Loss Leaders" Expenses On Their Taxes: Lessons From A $3.2 Million Bluefin Tuna Purchase

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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

United States Tax

GT

Greenberg Traurig, LLP

Gone With The Wind: Inherited IRAs And The Big Stretch

United States Tax

BB

Beresford Booth

Key Takeaways | West Coast Forum 2025

United States Immigration

SR

McDermott Will & Schulte

A&M Tax Policy Quarterly Outlook: Q4 2025

United States Tax

AM

Alvarez & Marsal

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

United States Litigation

J

JAMS

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.

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

United States Immigration

Gs

Green and Spiegel

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 X Factor In Mediation Success: Why A Consistent Client Experience (CX) Fosters Trust

United States Litigation

J

JAMS

2025 Overtime And Tip Tax Incentives: Are You Ready For Filing Season?

Change is a constant in the business world, particularly when it comes to tax legislation. The latest major development, the One Big Beautiful Bill Act (OBBBA), introduced important...

United States Employment

KR

Kaufman Rossin

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

Certain employees and independent contractors may be eligible to deduct tips from their income for tax years 2025 through 2028...

United States Employment

SH

Scarinci Hollenbeck LLC

Understanding Tax Obligations For Tribal Citizens

In this article, we explore how income, sales, and employment are taxed in Indian Country — helping Tribal leaders, advisors, and members make informed decisions that support sovereignty and long-term goals.

United States Tax

MG

MGO CPA LLP

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

The Wall Street Journal recently featured insights from Evan Morgan, CPA and a principal at Kaufman Rossin's tax advisory services, on the introduction of Trump accounts for kids. (should be PR)...

United States Tax

KR

Kaufman Rossin

California Market-based Sourcing Rules To Impact Asset Managers

United States Wealth Mgt

SR

McDermott Will & Schulte

One Big Beautiful Bill: New Overtime Tax Rules Employers And Employees Need To Know

United States Tax

SH

Scarinci Hollenbeck LLC

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

2026 Crypto Tax Forecast: Hot With A High Chance Of Legislation

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Please Mister Postman: New Postmark Rules May Complicate Filing Deadlines

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

A Smart Way To Plan For High State Income Taxes: The Nevada ING Trust

United States Tax

DW

Dickinson Wright PLLC

Section 83(b) Elections: Why Founders Who Expect Their Company To Succeed Need To Pay Attention Early

United States Commercial

C

Crowley Law LLC

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

United States Tax

SR

McDermott Will & Schulte

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

United States Tax

AG

Akin Gump Strauss Hauer & Feld LLP

A Smart Way To Plan For High State Income Taxes: The Nevada ING Trust

As a trust and estates and tax attorney, I am frequently asked by clients (and colleagues) if there are options to reduce the income tax burden...

United States Tax

DW

Dickinson Wright PLLC

Section 83(b) Elections: Why Founders Who Expect Their Company To Succeed Need To Pay Attention Early

In the early stages of most life sciences and other technology companies, momentum is driven by ideas that have future commercial value rather than immediate cash returns.

United States Commercial

C

Crowley Law LLC

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

Massachusetts 2026 Policy Outlook: Elections, Affordability, And Legislative Priorities

United States Energy

M

Mintz

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.

Thinking About Granting Profits Interests To Your Employees? Four Reasons You May Want To Think Again

We are often asked by owners of limited liability companies (LLCs) to help them issue "profits interests" to service providers of their LLCs. At first glance...

United States Employment

FL

Foley & Lardner

The Relevance Of Relevance And The Economic Substance Doctrine

The economic substance doctrine in the U.S. has its roots in case law that aimed to deny tax benefits generated from certain abusive transactions entered into solely or primarily to obtain tax benefits.

United States Tax

RP

Ruchelman PLLC

Fifth Circuit Rejects Government's "Passive Investor" Test For Limited Partner Exception

The U.S. Court of Appeals for the Fifth Circuit issued a pivotal decision in Sirius Solutions, L.L.L.P. v. Commissioner on January 16, 2026, rejecting the government's "passive investor" test and instead finding that a "limited partner" is a partner in a state-law limited partnership with limited liability.

United States Tax

HK

Holland & Knight

Global Equity Plan Reporting Obligations For Calendar-Year 2026: Part One

United States Tax

SR

McDermott Will & Schulte

New Case Gives Roadmap For Avoiding Self-Employment Tax

United States Tax

GG

Greenberg Glusker Fields Claman & Machtinger

DOL Opinion Letter Reinforces Inclusion Of Non-Discretionary Bonuses In Overtime Calculations: What It Means For OBBBA Overtime Reporting

United States Employment

OG

Outside GC

New Year, New Massachusetts Paid Family And Medical Leave?

United States Employment

FL

Foley & Lardner

Maximizing OBBBA Bonus Depreciation In Producing Oil And Gas Property Acquisitions

United States Tax

LL

Liskow & Lewis

No Tax On Tips Or Overtime: What Taxpayers Need To Know

United States Employment

Wagner Tax Law

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.

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

United States Tax

HK

Holland & Knight

Asia Tax Bulletin - Winter 2025/2026

MB

Mayer Brown

U.S. Cryptocurrency Tax Losses And Business-Style Trading: How Ordinary Loss And Capital Loss Are Treated Under U.S. Tax Law

United States Tax

RS

Rotfleisch & Samulovitch P.C.

How Cryptocurrency Losses Are Taxed In The United States And Canada: Capital Losses vs Business Losses, Respectively

United States Tax

RS

Rotfleisch & Samulovitch P.C.

IRS Announces 2025 Penalty Relief For Employers From OBBBA Reporting Requirements

United States Employment

HB

Hall Benefits Law

Tim's Tax News On The Tenth – January 2026

United States Tax

LL

Lavelle Law

CFPB And DOJ Withdraw Joint Statement On Consideration Of Immigration Status Under ECOA

United States Tax

BS

Ballard Spahr LLP

What To Watch For As Washington State Crafts A Millionaire's Tax

United States Tax

HK

Holland & Knight

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Latest Videos

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Key Considerations For Companies Navigating Global Remote Work, Part 2: Taxes And Benefits (Podcast)

JL

Jackson Lewis P.C.

C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

C

Crowley Law LLC

Do You Know The Tax Changes To Come In 2025? Here's How To Prepare Right Now. (Video)

McDonald Hopkins

Ten Minute Interview: How To Avoid Paying Even More Taxes (Video)

FL

Foley & Lardner

Mayer Brown Microtalk: Excise Tax (Video)

MB

Mayer Brown

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