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.

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

In the financial world, Hybrid Capital instruments occupy the space between traditional debt and equity. Common examples include preferred equity with a variety of debt-like features and "Holdco" notes.

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

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

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

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

United States Employment

KR

Kaufman Rossin

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

United States Employment

SH

Scarinci Hollenbeck LLC

Beyond Checkmate: Lessons From Chess In The Art Of Mediation

United States Litigation

J

JAMS

How The GENIUS Act Is Reshaping Stablecoin Regulation And Emerging Financial Disputes

United States Litigation

J

JAMS

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

United States Litigation

J

JAMS

Food Venture Financing News – Weekly Issue No. 264

United States Commercial

DW

Davis Wright Tremaine

Colorado "Opt-Out" Litigation – Petition For Rehearing En Banc And Amicus Briefs In Support

United States Finance

BS

Ballard Spahr LLP

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

Under a regulation recently finalized by the California Franchise Tax Board (FTB), fees received by asset managers may be subject to income tax in California based on the domicile of a fund's underlying investors...

United States Wealth Mgt

SR

McDermott Will & Schulte

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

This Firm Insights post summarizes one provision of the "One Big Beautiful Bill" related to the tax treatment of overtime compensation and related employer wage reporting obligations.

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

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

United States Energy

M

Mintz

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

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

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

As Massachusetts enters a pivotal election year, shifting fiscal conditions and mounting affordability pressures are reshaping the policy landscape.

United States Energy

M

Mintz

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

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.

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

Global equity plans are complex, and their administration requires collaboration across multiple departments, including legal, human resources, payroll, and tax.

United States Tax

SR

McDermott Will & Schulte

New Case Gives Roadmap For Avoiding Self-Employment Tax

On January 16, 2026, the Fifth Circuit, in Sirius Solutions L.L.L.P. v. Commissioner[1] ("Sirius"), reversed the Tax Court and held (in a 2-1 decision)...

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

IRS Ends Direct File: What U.S. Taxpayers Need To Know For The 2026 Filing Season

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Why Foreign Companies Should Not DIY A U.S. LLC

United States Commercial

HS

Harris Sliwoski

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Latest Videos

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The Federal Tax Deductions For Tips And Overtime Pay: Opportunities For Restaurants Employers (Video)

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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