United States: Tax

Subscribe

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.

La. Department Of Revenue Addresses Changes To Contractor Exemptions For PILOT Agreements

The Louisiana Department of Revenue (LDR) recently issued Louisiana Revenue Information Bulletin No. 25-022, 08/08/2025, announcing changes to the sales tax exemption for certain purchases made by construction contractors.

United States Tax

LL

Liskow & Lewis

GeTtin' SALTy Episode 58 | EPR Lawsuits & SALT Surprises: Compliance Season In Oregon, New State Laws, And The Future Of Extended Producer Responsibility (Podcast)

In the latest episode of the GeTtin' SALTy & Beyond podcast, host Nikki Dobay is joined by Greenberg Traurig colleague Madeline Orlando for a deeper dive into the evolving world...

United States Tax

GT

Greenberg Traurig, LLP

Big Changes To Washington State Department Of Revenue's Voluntary Disclosure Agreement (VDA) Program

At last week's Washington State Tax Forum, the Washington Department of Revenue announced, in a presentation led by Ballard Spahr's Aaron Johnson...

United States Tax

BS

Ballard Spahr LLP

Portability Pitfalls: Why Complete And Accurate Estate Tax Returns Matter

The Internal Revenue Code permits a surviving spouse to utilize or "port" the deceased spousal unused exclusion ("DSUE") if: (1) the executor of the estate of the deceased spouse files...

United States Tax

FF

Farrell Fritz, P.C.

Client Alert: Estate, Gift, And Income Tax Changes Under The OBBBA

United States Tax

CE

Casner & Edwards

Impact Of The One Big Beautiful Bill Act On Tax-Exempt Organizations

United States Tax

HK

Holland & Knight

Did You Know That The Qualified Opportunity Zone Tax Credit Has Been Permanently Extended And (At Least Arguably) Enhanced?

United States Tax

TS

Taft Stettinius & Hollister

Taxpayer Loses Charitable Deduction Due To Lack Of Documentation

United States Tax

HK

Holland & Knight

Iowa Overhauls Business Tax Incentives: What Companies Need To Know

United States Tax

BW

BrownWinick Law

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

United States Tax

BB

Beresford Booth

Tax Breaks vs. Grid Strain: Minnesota's Balancing Act For Data Center Growth

United States Tax

JW

Jones Walker

Budget Reconciliation Law Puts Beginning Of Construction In The Spotlight

United States Tax

KG

K&L Gates LLP

Eighth Circuit Affirms Mayo Clinic's "Educational Organization" Status And UBTI Refund

United States Tax

PR

Proskauer Rose LLP

DANGER, DANGER: Louisiana Assessor's Association Proposes Revisions To Regulations Of The Louisiana Tax Commission

United States Tax

JW

Jones Walker

AMTL's AICP Files Second Case Against TSMC, Its Advanced Memory Amends Against SK Hynix

United States IP

RC

RPX Corporation

ALERT: Key Tax Provisions Provided For In "One Big Beautiful Bill Act"

United States Employment

DP

Dilworth Paxson LLP

2025 Trade Policy Agenda Provides Rationale For Trump Tariff Actions

United States International

BG

Braumiller Law Group, PLLC

Blockchain 2025 - Trends And Developments

United States Technology

WS

Winston & Strawn LLP

From Copyright Case To AI Data Crisis: How The New York Times v. OpenAI Reshapes Companies' Data Governance And EDiscovery Strategy

United States Technology

NM

Nelson Mullins Riley & Scarborough LLP

See more

Tax Treaties

Asia Tax Bulletin - Summer 2025

We present to you the Summer 2025 edition of the Asia Tax Bulletin. It contains tax developments in Asia on a host of topics, such as Hong Kong's and Japan's tax legislation...

MB

Mayer Brown

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

Is Revenge A Dish Best Served Under The Tax Code?

Among the myriad provisions of the budget bill that passed the U.S. House of Representatives last month, one that has recently gained increased prominence in recent weeks is proposed Section 899, increasingly referred to as the "revenge tax."

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

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

AM

Alvarez & Marsal

US Senate Finance Committee Makes Changes To Proposed Section 899

United States Tax

MB

Mayer Brown

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

House Passes Tax Bill: Proposed Legislation Would Increase US Taxes On Many Foreign Individuals, Entities And Governments

United States Tax

HB

Haynes and Boone

See more

Inheritance Tax

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

President Donald Trump's massive tax-and-spending package requires attention from both individuals and estate planners to advance their estate and income tax planning objectives.

United States Tax

HH

Hughes Hubbard & Reed LLP

After The One Big Beautiful Bill: Estate Tax Updates

The recently enacted One Big Beautiful Bill Act has brought about significant changes to the long-term estate planning landscape by permanently increasing the federal lifetime gift, estate and generation-skipping transfer...

United States Tax

DL

Davis+Gilbert LLP

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

On Friday, July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (H.R. 1) Public Law No: 119-21 (The OBBB Act).

United States Government

N

Nossaman LLP

One Big Beautiful Bill And Three Key Planning Notes

United States Family

LS

Lowenstein Sandler

Senate Moves To Scale Back Clean Energy Tax Credits Under Inflation Reduction Act: Latest Updates

United States Tax

HK

Holland & Knight

The Accidental Art Collector: Income And Estate Tax Considerations

United States Tax

PB

Porzio, Bromberg & Newman

Moving To A New State? Update Your Estate Plan

United States Family

IG

IR Global

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

One Big, Beautiful Bill . . . Simplified

United States Tax

BI

Buchanan Ingersoll & Rooney PC

See more

Income Tax

Big Changes To Washington State Department Of Revenue's Voluntary Disclosure Agreement (VDA) Program

At last week's Washington State Tax Forum, the Washington Department of Revenue announced, in a presentation led by Ballard Spahr's Aaron Johnson...

United States Tax

BS

Ballard Spahr LLP

Client Alert: Estate, Gift, And Income Tax Changes Under The OBBBA

The One Big Beautiful Bill Act ("OBBBA" or "The Act"), signed into law on July 4, 2025, makes permanent many key provisions of the 2017 Tax Cuts and Jobs Act (TCJA) and includes new measures affecting individuals and families.

United States Tax

CE

Casner & Edwards

Taxpayer Loses Charitable Deduction Due To Lack Of Documentation

Each year, individuals and families contribute thousands of pounds of tangible personal property – such as gently used clothing, old toys, furniture and household appliances – to local charities. In turn...

United States Tax

HK

Holland & Knight

Iowa Overhauls Business Tax Incentives: What Companies Need To Know

United States Tax

BW

BrownWinick Law

Congress: See You In September (Beltway Buzz, August 8, 2025)

United States Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

The One Big Beautiful Bill Act Analysis Series: Navigating The Early Sunset Of 45L Credits

United States Real Estate

RB

Reinhart Boerner Van Deuren s.c.

Eighth Circuit Affirms Mayo Clinic's "Educational Organization" Status And UBTI Refund

United States Tax

PR

Proskauer Rose LLP

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

United States Tax

HH

Hughes Hubbard & Reed LLP

New QSBS Changes Make A Powerful Tax Incentive Even More Appealing

United States Tax

KR

Kaufman Rossin

See more

Transfer Pricing

Navigating Q2 2025: Essential Income Tax Accounting Insights

As companies finalize their Q2 2025 reporting, tax departments are once again navigating a shifting landscape of legislative and regulatory change. The centerpiece of this quarter's developments was the advancement...

AM

Alvarez & Marsal

A First Sale Doctrine Checklist: Six Phases For Successful Tariff Reduction

Our recent blog post, The First Sale Doctrine: A Strategic Tool for Reducing Tariffs—But Only If You Do It Right, generated a lot of questions.

United States International

HS

Harris Sliwoski

Trump Signs Sweeping Tax Bill Into Law, With Major Implications For Corporate Clients Worldwide

President Trump has signed into law a comprehensive tax reform package that permanently extends several expiring provisions of the Tax Cuts and Jobs Act (TCJA) and enacts key tax measures central to his 2024 reelection...

United States Tax

CL

Carter Ledyard & Milburn

IRS Workforce Losses Pose Growing Risk To Businesses Amid Tariff-driven Tax Complexity

United States Tax

WR

Wiley Rein

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

AM

Alvarez & Marsal

Section 899: Potential Tax Increases For Canadians Investing In The U.S.

United States Tax

GW

Gowling WLG

Navigating Tariffs And Income Taxes And Transfer Pricing

United States Tax

JD

Jones Day

Trade, Tariffs, And Tax Effects: Deal-Maker Considerations For Diligence And Structuring

United States International

R

Riveron

IRS Transfer Pricing Guidance: Adjustments Based On Actual Results

United States Tax

CD

Caplin & Drysdale

See more

Latest Videos

See more

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

Ten Minute Interview: Tax Cuts And Jobs Act (TCJA) (Video)

FL

Foley & Lardner

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More