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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.

New IRS Guidance Provides Clarity On Treaty Relief For Common Cross-Border Investment Structures

The United States Internal Revenue Service (IRS) has issued new guidance that provides reassurance regarding the application of U.S. income tax treaties to widely used cross-border investment structures...

United States Tax

C

Caldwell

IRS And Treasury Release 2025-2026 Priority Guidance Plan

Yesterday, the Internal Revenue Service (IRS) and the U.S. Department of the Treasury (Treasury) released the 2025-2026 Priority Guidance Plan specifying the areas...

United States Tax

LL

Loeb & Loeb LLP

Tax Traps And Opportunities When Selling Your Medical Practice

Selling a medical practice can be one of the most significant financial events of a physician's career.

United States Tax

KR

Kaufman Rossin

Long-Arm Of CRA Collections

As we have blogged here and here, the CRA has "third-party" transfer powers that allow it to follow a taxpayer's GST or income tax debts to relatives where it can demonstrate that money or assets have been diverted...

MK

Millar Kreklewetz

Here's What The 'One Big Beautiful' Bill Means For Employees And Employers

United States Tax

TR

Tully Rinckey

One Big Beautiful Bill Act (OBBB)

United States Tax

FL

Fennemore

Fall Tax Briefing: Trust Tax Structures, Mutual Fund Trust Eligibility, Director Liability And More

WD

Wildeboer Dellelce LLP

Canada Revenue Agency Overhauls The Voluntary Disclosures Program: Key Highlights

BC

Blake, Cassels & Graydon LLP

Tax Reporting Rules, Tax Obligations For Regular Trusts And Bare Trusts: What Canadian Taxpayers Need To Know Now

RS

Rotfleisch & Samulovitch P.C.

When Canadian Taxpayers Have Severe Emotional Trauma, Documentation From Psychologists, Doctors Is Key To Taxpayer Relief Requests: Bifano V Canada (Attorney General)

RS

Rotfleisch & Samulovitch P.C.

CRA Tax Benefits For Canadian Caregivers: Disability Tax Credit (DTC), Medical Expense Tax Credit (METC), And Canada Caregiver Credit (CCC)

RS

Rotfleisch & Samulovitch P.C.

Ontario Interest And Penalty Relief Period Ends October 1, 2025

BM

Bateman MacKay LLP

Latest Developments In U.S. Taxation Of Cryptocurrency: What American Crypto Traders, Crypto Investors Need To Know Now

United States Tax

RS

Rotfleisch & Samulovitch P.C.

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

United States Tax

RS

Rotfleisch & Samulovitch P.C.

Federal Court Blocks Enforcement Of Texas Proxy Advisor Disclosure Law

United States Commercial

SM

Sheppard Mullin Richter & Hampton

Evolving Challenges In Employment Mediation: Managing Emotions, Shifting Strategies And Legal Trends (Podcast)

United States Employment

J

JAMS

Stop ERP Failures: Critical Mistakes To Avoid In Your Digital Transformation (Video)

United States Strategy

TS

Taft Stettinius & Hollister

Still On The Fence About Hiring A Lawyer? Here's Why Timing Matters (Video)

United States Law Practice

C

Crowley Law LLC

Silicon, Sanctions And Security: How National Security Laws Are Reshaping The Semiconductor Industry (Video)

United States Government

FL

Foley & Lardner

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Related Country Guides

Highlighted Content

Does Your Job Require You To Buy Luxury Goods? And, Can You Deduct Those Luxury Goods On Your Taxes? The Case Of Samotus v The King

RS

Rotfleisch & Samulovitch P.C.

Improve Your Understanding Of Not-For-Profit Status In Canada: What Qualifies And What Doesn't, Plus Tax Benefits

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Tax Guide For 'Digital Nomads' Moving To Canada: What You Need To Know About Canada's Tax System

RS

Rotfleisch & Samulovitch P.C.

The CRA Issues A New 'Income Tax Folio' On How Shareholder Loans And Debts Are Treated

RS

Rotfleisch & Samulovitch P.C.

When Can Businesses Deduct Interest Payments? A Primer From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

When Full Business Income Tax, Other Than Capital Gains Tax, Is Payable If Business Activities Are Based On A "Secondary Intention" Tax Law Doctrine In An "Adventure In The Nature Of Trade" – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

How The Income Tax Act Treats Settlements And Damage Awards For Wrongful Dismissals

RS

Rotfleisch & Samulovitch P.C.

How CRA Conducts Net Worth Audits And Enforces Gross Negligence Penalties Against Canadian Taxpayers: Lessons From Mann v. The King And Other Cases

RS

Rotfleisch & Samulovitch P.C.

How Are Professional Poker Winnings Taxed In Canada? Taxable Business Income And Non-Taxable Hobbies: Fournier-Giguère V. Canada Et. Al., 2025 FCA 112

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Update On Voluntary Disclosure: Créations Guimel Inc. v. Canada (National Revenue), 2025 FC 814 – Reviewing CRA's Duty Of Procedural Fairness In VDP In Applications

RS

Rotfleisch & Samulovitch P.C.

Withholding Tax

The CRA Issues A New 'Income Tax Folio' On How Shareholder Loans And Debts Are Treated

In April 2025, the Canada Revenue Agency (CRA) issued the Income Tax Folio S3-F1-C1, Shareholder Loans and Debts, which can be relied upon as the accurate summary of the CRA's interpretation regarding subsection 15(2) of the Income Tax Act (ITA) and its related provisions.

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

Paquete Económico para 2026

El pasado 8 de septiembre de 2025, dentro del término constitucional que para tal efecto se le concede, la Titular del Ejecutivo Federal remitió al Congreso de la Unión el paquete económico...

VT

Vazquez Tercero & Zepeda

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

MB

Mayer Brown

Moving South For The Winter? How That May Impact The Taxes You Owe

DS

Devry Smith Frank LLP

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

Calgary Is Open For Business

Canada Commercial

BL

Borden Ladner Gervais LLP

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

United States Commercial

KM

Katten Muchin Rosenman LLP

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Tax Authorities

Endowment Tax Changes: Secondaries Market Implications In 2025 And Beyond

As we head into the fourth quarter of what has already been a busy year in the secondaries market, we wanted to revisit a topic from the summer that may impact sales activity: the endowment tax regime.

United States Wealth Mgt

RG

Ropes & Gray LLP

IRS And Treasury Release 2025-2026 Priority Guidance Plan

Yesterday, the Internal Revenue Service (IRS) and the U.S. Department of the Treasury (Treasury) released the 2025-2026 Priority Guidance Plan specifying the areas...

United States Tax

LL

Loeb & Loeb LLP

Tax Traps And Opportunities When Selling Your Medical Practice

Selling a medical practice can be one of the most significant financial events of a physician's career.

United States Tax

KR

Kaufman Rossin

Long-Arm Of CRA Collections

MK

Millar Kreklewetz

Here's What The 'One Big Beautiful' Bill Means For Employees And Employers

United States Tax

TR

Tully Rinckey

One Big Beautiful Bill Act (OBBB)

United States Tax

FL

Fennemore

Fall Tax Briefing: Trust Tax Structures, Mutual Fund Trust Eligibility, Director Liability And More

WD

Wildeboer Dellelce LLP

Canada Revenue Agency Overhauls The Voluntary Disclosures Program: Key Highlights

BC

Blake, Cassels & Graydon LLP

IRS Withdraws Proposed Regulations Related To Nonrecognition Events In Corporate Separations, Incorporations, And Reorganizations (Spinoffs)

United States Commercial

LL

Liskow & Lewis

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Transfer Pricing

Cross-Border Tax: How Trump's 'One Big Beautiful Bill' (OBBB) Will Affect Canadians With American Income, Investments, Business Operations

The U.S. recently enacted the One Big Beautiful Bill (OBBB), a major tax reform affecting individuals and corporations. While primarily U.S.-focused, the legislation has important consequences for Canadians with U.S. income, investments, or business operations.

RS

Rotfleisch & Samulovitch P.C.

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

US-Mexico Treaty Notification And Protective Claim Requirements

AM

Alvarez & Marsal

Transfer Pricing Disputes: How Forum Choice Alters Outcomes

CT

Counter Tax Litigators

Frequently Asked Questions About International Tax And Supply Chain Realignment

United States Tax

MG

MGO CPA LLP

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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

The GRE: What It Is, Why Use It, And How To Keep It

In the world of trusts and estates law, the acronym "GRE" is a frequent visitor, and while its descriptive meaning, Graduated Rate Estate ("GRE"), may be well known, its impact perhaps less so.

OE

O'Sullivan Estate Lawyers LLP

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)

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

An Introduction To Offshore Trusts

Bermuda Litigation

A

Appleby

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

United States Tax

HH

Hughes Hubbard & Reed LLP

A Canadian Tax Lawyer's Updated Guide On Non-Resident Trusts In Canada

RS

Rotfleisch & Samulovitch P.C.

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Latest Videos

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Lotería Fiscal en Panamá (Video)

IG

Icaza Gonzalez-Ruiz & Aleman

Negotiating Tax Treaties In The Digital Age: A Conversation With David Rosenbloom (Podcast)

TL

Torys LLP

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

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