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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.

Podcast - U.S. Real Estate Tax Planning For Global Families

Global families investing in U.S. real estate face critical tax structuring decisions at acquisition that can either preserve wealth or create decades of avoidable exposure. How should international investors structure their U.S. property purchases to minimize estate tax, FIRPTA obligations, and state tax compliance issues before closing the deal?

United States Real Estate

HK

Holland & Knight

New Section 892 Proposed Regulations: Transition Relief And Grandfathering

The U.S. Treasury Department and IRS have issued new proposed regulations addressing transition relief and grandfathering provisions for foreign government investors under Section 892.

United States Finance

D

Dechert

Foreign Tax Credits

Understanding foreign tax credits is essential for taxpayers with international income. This analysis examines the qualification criteria for creditable foreign taxes, the basket system that limits cross-crediting across income categories, and the procedural requirements for claiming these credits on U.S. tax returns.

United States Tax

MG

MGO CPA LLP

Investing Across Borders: Legal Considerations For Middle East Family Offices Entering The U.S. Market

As family offices across the Middle East continue to grow in both sophistication and ambition, many are increasingly looking to the United States as a destination for capital deployment.

Worldwide Commercial

CL

Carter Ledyard & Milburn

Preferred Equity: Key Tax Considerations

United States Tax

MB

Mayer Brown

Indiana Expands Tax Amnesty Program: New Law Adds Additional Eligible Tax Periods For Resolving Back Taxes

United States Tax

RS

Rotfleisch & Samulovitch P.C.

New Indiana Tax Amnesty Program

United States Tax

TS

Taft Stettinius & Hollister

ESG: Taxation Of Sustainable Bonds

AO

A&O Shearman

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

United States Tax

D

Dechert

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

EU Court Of Justice To Examine GDPR Compliance Of FATCA-Related Bank Data Transfers

MB

Mayer Brown

Top 5 Tax Mistakes Law Firms Make — And How To Avoid Them

United States Tax

MG

MGO CPA LLP

An Incentives Wish List—What Companies Searching For Their Next Office Location Really Want From An Incentives Package

United States Commercial

MV

Moore & Van Allen

Raising Or Resolving Importers’ Questions – Effects Of Section 122 Tariff Litigation

United States International

BI

Buchanan Ingersoll & Rooney PC

Tennessee Limits Non-Compete Agreements With Lower Compensated Employees While Presuming That Restrictive Covenants Of Up To Two Years Are Reasonable In Duration

United States Employment

CL

Carter Ledyard & Milburn

Students May Sue Professors Individually For Sexual Harassment Under Massachusetts Law

United States Employment

FH

Foley Hoag LLP

When The Microphone Lives On Your Face: Smart Glasses In The Workplace And The Clinic

United States Employment

DW

Dickinson Wright PLLC

Minnesota’s New Cannabis And Hemp Laws

United States Government

HS

Harris Sliwoski

Panama Private Interest Foundations: Structure And US Tax Classification

Panama Private Interest Foundations (PIFs) are hybrid entities – part trust, part corporation – created under Panama's Private Foundation Law of 1995.

United States Tax

GGI Global Alliance

LDR Issues New Electronic Filing And Payment Mandates Effective Next Year

he Louisiana Department of Revenue (the "Department") has issued Revenue Information Bulletin 25-030 announcing expansions to the state's electronic filing and payment requirements.

United States Tax

LL

Liskow & Lewis

One Big Beautiful Bill Act, Part 1: Deductions For Tipped Wages, Overtime Breaks, And The New Fringe Benefits Playbook (Podcast)

Join us for this three-part series covering how the One Big Beautiful Bill Act reshapes the workplace benefits conversation. This series features Hillary August, Stephanie Vasconcellos...

United States Employment

MB

Mayer Brown

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

Crypto Tax Safe Harbor: ETF Staking

United States Technology

CG

Cahill Gordon & Reindel LLP

One Big Beautiful Bill Act

United States Tax

MB

Mayer Brown

IRS Guidance Clarifies Tax Treaty Benefits On Branch Profits Tax For Funds And Multinationals Using Reverse Hybrids

United States Tax

GT

Greenberg Traurig, LLP

The Methanex Case: Implications Of 'Treaty Shopping' And Consequences On U.S. Tax Planning For Americans

United States Tax

RS

Rotfleisch & Samulovitch P.C.

A&M Tax Policy Insights – September 2025

AM

Alvarez & Marsal

Asia Tax Bulletin - Autumn 2025

MB

Mayer Brown

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

United States Tax

RP

Ruchelman PLLC

New IRS Guidance On Tax Treaties Provides Reassurance For Common US Cross-Border Investment Structures

MB

Mayer Brown

Business Profits Under The Double Taxation Avoidance Treaty Between Mexico And The Netherlands

AM

Alvarez & Marsal

Pots Of Gold, Availability Of State And Local Incentives For Manufacturing Operations

United States Tax

FL

Foley & Lardner

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

New IRS Guidance On Tax Treaties Provides Reassurance For Common US Cross-Border Investment Structures

In a general legal advice memorandum dated September 8, 2025, with a release date of September 19 (the "GLAM"), the Chief Counsel's office...

MB

Mayer Brown

Business Profits Under The Double Taxation Avoidance Treaty Between Mexico And The Netherlands

In June 2023, the Federal Tax Court (Tribunal) addressed the application of the "business profits" clause (Article 7) of the Double Taxation Treaty (DTT or the Treaty) signed between Mexico...

AM

Alvarez & Marsal

Pots Of Gold, Availability Of State And Local Incentives For Manufacturing Operations

Manufacturers considering new or expanded U.S. operations should review the plethora of financial incentives available at the federal, state, and local levels.

United States Tax

FL

Foley & Lardner

Top Three Legal Considerations For Family Offices Adding Private Credit To Their Investment Portfolios

United States Commercial

KM

Katten Muchin Rosenman LLP

G7 Pillar 2 Statement: Getting Something For Nothing

As the tax reform package within the One Big Beautiful Bill Act (OBBBA) continues to make its way through Congress (passed by the Senate and under consideration by the House), one proposed provision, a retaliatory tax...

United States Tax

AM

Alvarez & Marsal

The Senate Finance Committee's Proposed Section 899 Would Increase Taxes On Certain Foreign Individuals And Entities Majority-Owned By Such Individuals

On June 16, 2025, the Senate Finance Committee released its version of a tax bill, containing new proposed Section 899 of the Internal Revenue Code (which is similar to a provision approved in the earlier House tax bill).

United States Tax

ST

Simpson Thacher & Bartlett

Capital Markets Insight: International Bonds As An Alternative To Debentures For Brazilian Issuers

A bond is a debt obligation issued by a corporation or government for funding purposes.

United States Commercial

MB

Mayer Brown

Senate Finance Committee's Take On The One Big Beautiful Bill Act

Following our prior alert on the House Ways & Means Committee version of the One Big Beautiful Bill Act ("OBBBA"), the House passed its version of the OBBBA ("House Bill") on May 22, 2025, and on June 17, 2025 the Senate Finance Committee ("Senate Finance") released its own proposed version of the legislation.

United States Tax

M

Mintz

'One Big Beautiful Bill Act': Senate Version Caps Section 899 'Revenge Tax' At 15% And Carves Out 'Portfolio Interest'

United States Tax

GT

Greenberg Traurig, LLP

Senate's Retaliatory Tax Plan: Less Bite, Broad Reach

United States Tax

AM

Alvarez & Marsal

Is Revenge A Dish Best Served Under The Tax Code?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

US Advances Retaliatory Tax Measures: What Private Capital Professionals Need To Know

United States Tax

KL

Herbert Smith Freehills Kramer LLP

What's In The Senate Budget Bill? Key Tax Updates To Know Now

United States Tax

KR

Kaufman Rossin

Proposed Section 899: Analysis Of Both The House And Senate Bills

United States Tax

AO

A&O Shearman

PER-10/PJ/2025, New Procedures For Tax Information Exchange

AM

Alvarez & Marsal

Senate Updates Code Section 899

United States Tax

KG

K&L Gates LLP

Senate Tax Bill Retains Provision Targeting "Unfair Foreign Taxes" With Delayed Effective Date

United States Tax

DP

Davis Polk & Wardwell

US Senate Finance Committee Makes Changes To Proposed Section 899

United States Tax

MB

Mayer Brown

Implications Of Proposed New Section 899 For CLOs And Related Products

United States Tax

D

Dechert

Tax Reform 2025: Tax Bill Clears House And Moves To Senate

United States Tax

D

Dechert

Impact Of Section 899 On Private Equity And Non-U.S. Investors

United States Tax

D

Dechert

Proposed Section 899 - The Retaliatory Tax Regime

United States Tax

KD

Kelley Drye & Warren LLP

The One Big Beautiful (Crypto Tax) Bill

United States Technology

CG

Cahill Gordon & Reindel LLP

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Latest Videos

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

FL

Foley & Lardner

Trending Video: New Anti-Abuse Tax Provisions (Video)

RG

Ropes & Gray LLP

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