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Tax Law and International Tax Law

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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.

Common FBAR (Foreign Bank Account Report) Mistakes To Avoid

We all know the US has invasive tax fillings. One that is not complex but often missed is the Foreign Bank Account Report (FBAR) filing. This form can be done quickly but carries hefty fees for a missed filing.

United States Tax

GGI Global Alliance

GILTI vs. FDDEI: How The One Big Beautiful Bill Act Is Reshaping Global Supply Chains

On 04 July 2025, US President Donald Trump signed into law the One Big Beautiful Bill Act (OBBBA), a sweeping legislative package that includes international tax rule changes that...

United States Tax

GGI Global Alliance

Act Now To Prepare For Big Changes To Individual Charitable Contribution Deductions

The One Big Beautiful Bill Act (the "Act"), Pub. L. 119–21, introduces significant changes to the federal income tax rules for charitable contribution deductions for individuals...

United States Tax

SR

Shulman Rogers

Broadening The US Sales Tax Base: A Shift To A Digital Economy

Among developed countries, the United States is one of few without a broad-based national consumption tax. Instead, states can enact their own consumption taxes, often in the form of sales tax.

United States Tax

GGI Global Alliance

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

United States Tax

GT

Greenberg Traurig, LLP

Louisiana Department Of Revenue Issues Guidance On Separate Reporting Of Sales And Occupancy Taxes For Accommodations Intermediaries

United States Tax

LL

Liskow & Lewis

New Limitations On Charitable Deductions Take Effect In 2026

United States Tax

GT

Greenberg Traurig, LLP

Comparing The U.S. Voluntary Disclosure Program To Israel's New Tax Disclosure Plan

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Will Jarkesy Stop The IRS From Asserting Penalties Against Taxpayers?

United States Tax

CM

Crowell & Moring LLP

Pennsylvania Supreme Court Sides With Athletes, Declares 'Jock Tax' Unconstitutional

United States Tax

CO

Cozen O'Connor

Part 3 Of 3: Integration, Tax, And The Long Tail Of M&A

United States Tax

BB

Beresford Booth

401(k) Retirement Plans: Expert Strategies For U.S. Employees And Employers From A U.S. Tax Lawyer

United States Tax

RS

Rotfleisch & Samulovitch P.C.

IRS Math And Taxpayer Help Act Aims To Modernize IRS Error Notices

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.

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Webinars

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Recorded on 9 Jul 2025 | 2:00 PM

Digital Assets – Innovation vs Compliance: Emerging Offshore Jurisdictional Trends – How Legal Advisers' Roles Will Change

W

Walkers

Recorded on 24 Jun 2025 | 3:00 PM

(2nd Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 24 Jun 2025 | 9:00 AM

(1st Session) 2025 Global In-House Counsel Survey Report: Unique Insights into the Global In-House Counsel Profession

IC

In-House Counsel Worldwide

Recorded on 30 Apr 2025 | 2:00 PM

Mondaq | 2025 Law Firm Data Landscape Report

mm

Mondaq

Related Country Guides

Income Tax

IRS Issues Roth Catch-Up Contribution Rules For Highly Paid Participants

On September 16, 2025, the Internal Revenue Service (IRS) released a final regulation providing guidance on how plan sponsors should implement a requirement under the SECURE 2.0 Act...

United States Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Act Now To Prepare For Big Changes To Individual Charitable Contribution Deductions

The One Big Beautiful Bill Act (the "Act"), Pub. L. 119–21, introduces significant changes to the federal income tax rules for charitable contribution deductions for individuals...

United States Tax

SR

Shulman Rogers

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

In Chief Counsel Advice AM 2025-002 (dated Sept. 8, 2025; released Sept. 19, 2025) (Memorandum), the IRS analyzed how U.S. income tax treaties apply to the branch profits tax...

United States Tax

GT

Greenberg Traurig, LLP

Pennsylvania Supreme Court Sides With Athletes, Declares 'Jock Tax' Unconstitutional

United States Tax

CO

Cozen O'Connor

Serving As Personal Representative Of An Estate? A Quick Guide To The Estate Administration Process

United States Family

RM

Rich May

Open Season Nears: Advanced Premium Tax Credits And Potential Paths Forward

United States Healthcare

HK

Holland & Knight

401(k) Retirement Plans: Expert Strategies For U.S. Employees And Employers From A U.S. Tax Lawyer

United States Tax

RS

Rotfleisch & Samulovitch P.C.

IRS Releases Proposed Regulations Under Section 897 On Domestically Controlled REITs

United States Finance

ST

Simpson Thacher & Bartlett

Can You Deduct Family Office Expenses? Here's What The IRS Says

United States Tax

KR

Kaufman Rossin

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Inheritance Tax

Estate And Financial Planning Is Not Just For The Rich

After much uncertainty, Congress has enacted a permanent increase in the Federal Estate and Gift Tax lifetime exemption amounts for 2025 and beyond.

United States Family

CH

Clark Hill

Estate Tax 2026: What You Need To Know

The U.S. Federal Estate Tax Unified Credit (the "Credit"), which allowed individuals to leave up to $13,990,000 to their non-spouse heirs federal estate tax free...

United States Tax

GS

Gross Shuman P.C.

The Impact Of One Big Beautiful Bill On Estate Planning (Podcast)

In this episode of Trust Us, Danielle Friedman, Max McCauley, and Herb Fineburg discuss the recent changes brought by the One Big Beautiful Bill Act, which raised the estate tax exemption level...

United States Family

OK

Offit Kurman

Three Big Changes To Washington Estate Tax Laws As Of July 1, 2025

United States Family

BB

Beresford Booth

Increased Federal Estate And Gift Tax Exemption Made Permanent – Planning Considerations For High Net-Worth Individuals

United States Tax

SH

Stites & Harbison PLLC

Trump Law's Estate Tax Exemption Is A Boon For Wealth Planning

United States Tax

HH

Hughes Hubbard & Reed LLP

After The One Big Beautiful Bill: Estate Tax Updates

United States Tax

DL

Davis+Gilbert LLP

The OBBB Act | Agriculture Reimagined: Conservation, Taxes & Specialty Crops

United States Government

N

Nossaman LLP

One Big Beautiful Bill And Three Key Planning Notes

United States Family

LS

Lowenstein Sandler

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Corporate Tax

Energy Tax Credit Update: The Hunt For FEOCtober

Enacted in August 2022, the Inflation Reduction Act (the "IRA") expanded energy tax credits by increasing credit amounts, broadening eligibility beyond wind and solar, and allowing credits to be developed and sold.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

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

In a terse notice released on September 29, the IRS and Treasury Department announced that they would withdraw the controversial proposed regulations governing spin-offs, split-offs and reorganizations that were released earlier this year.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

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

One of the most important decisions you'll make as an entrepreneur is choosing the right legal structure for your business.

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

Impact Of Pillar 2 On Credit Funds

United States Finance

AO

A&O Shearman

Key Corporate Tax Changes In The New U.S. Tax Bill: Implications For Business In 2025

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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Transfer Pricing

Why The IRS Just Made It Easier To Reduce BEAT Exposure On Intercompany Services

The IRS has confirmed that the BEAT SCM exception can apply, even when SCM is not used as the primary transfer pricing method.

United States Tax

MG

MGO CPA LLP

トランプ関税への対応と移転価格への影響

いわゆるトランプ関税については、7月22日、相互関税のほか、自動車および自動車部品の税率をいずれも15％とする日米政府間の合意が成立し

United States Tax

JD

Jones Day

Still Fourth Down And Goal For Medtronic Transfer Pricing Case

In an article published in Insights in 2022, the following comment was made regarding two seemingly never-ending transfer pricing battles being conducted...

United States Tax

RP

Ruchelman PLLC

Tax Law Changes That Should Trigger Referrals For Your Clients

United States Tax

KR

Kaufman Rossin

How To Align Your Global Supply Chain And International Tax Strategy

United States Tax

MG

MGO CPA LLP

5 Quick Questions For Referrers: How Specialty Tax Adds Value For Your Clients

United States Tax

KR

Kaufman Rossin

Frequently Asked Questions About International Tax And Supply Chain Realignment

United States Tax

MG

MGO CPA LLP

Amendments To The German Regulation On The Attribution Of Profits To Permanent Establishments (Betriebsstättengewinnaufteilungsverordnung) Relating To Insurance Permanent Establishments

United States Tax

AM

Alvarez & Marsal

Eaton's Loss To IRS Sparks Concerns Over EU Privacy Compliance

European Union Privacy

KR

Kaufman Rossin

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Latest Videos

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Webinar – Washington's New Digital Sales Tax (Video)

BB

Beresford Booth

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

C

Crowley Law LLC

Maryland's Sales Tax On IT And Data Services (Video)

OK

Offit Kurman

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Crowell Talks Tax: Recent Developments With The Inflation Reduction Act (Video)

CM

Crowell & Moring LLP

Upcoming Events

Individual Taxation: HMO-mg! A Look At The Healthcare Tax Provisions In The OBBBA

GL

Groom Law Group

Planning For An AI Future In Cross-Border Tax Administration

CD

Caplin & Drysdale

84th Institute On Federal Taxation

HK

Holland & Knight

Elizabeth Stevens Moderates Panel On Global TP Policy Developments At TP Minds West Coast

CD

Caplin & Drysdale

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