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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.

The One Big Beautiful Bill Act And Its Potential Business Impact

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (the "OBBB") into law. While technically a budget reconciliation law, the OBBB is a significant piece of legislation...

United States Tax

BS

Butler Snow LLP

Shaping The Future Of Affordable Housing: Key Takeaways From The 2025 Aba Forum

The 2025 ABA Forum on Affordable Housing & Community Development Law Annual Meeting, held in late May, brought together leading attorneys, policymakers...

United States Real Estate

BS

Ballard Spahr LLP

The One Big Beautiful Act Analysis Series: 5 Key International Tax Provision Changes

The One Big Beautiful Bill Act (OBBBA) includes significant provisions regarding taxation and, in particular, international taxation.

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

One Big Beautiful Bill Act Expands Gain Exclusion For Qualified Small Business Stock

Internal Revenue Code Section 1202 provides for the exclusion for noncorporate taxpayers of gain on the sale of qualified small business stock (QSBS) held for more than five years.

United States Tax

SH

Stites & Harbison PLLC

A Look At Transfers Of Section 1202 Qualified Small Business Stock

United States Commercial

HK

Holland & Knight

Changes To Certain Business Tax Provisions Under The "One Big Beautiful Bill Act"

United States Tax

KR

Kutak Rock LLP

Asia Tax Bulletin - Summer 2025

MB

Mayer Brown

Florida Gov. Ron DeSantis Signs 2025 Tax Bill Into Law

United States Tax

HK

Holland & Knight

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

United States Tax

CL

Carter Ledyard & Milburn

The One Big Beautiful Bill Act Analysis Series: Expanded §1202 Gain Exclusion For Founders, Investors And Startup Owners

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

Limitations On Corporate Tax Attributes: An Analysis Of Section 382 And Related Provisions

United States Tax

AM

Alvarez & Marsal

New Tax Bill Signed Into Law

United States Tax

DP

Davis Polk & Wardwell

International Tax Impact On U.S. Businesses As A Result Of The One Big Beautiful Bill

United States Tax

KR

Kaufman Rossin

New Option For Excess Fee Income Rebates In Private Equity Funds For Non-US And US Tax-Exempt Investors

United States Tax

M

Mintz

CTPAT: An Anchor For Weathering The Trade Storms

United States International

BG

Braumiller Law Group, PLLC

Is The Economy Shifting? Ankura's July 2025 U.S. Economic Tracker Reveals Key Trends

United States Strategy

AC

Ankura Consulting Group LLC

From 1925 To Today: How The FAA Transformed Dispute Resolution - The Importance Of Preserving The Core Values Of Arbitration

United States Litigation

J

JAMS

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

Significant Changes By The One Big Beautiful Bill Act To The Qualified Small Business Stock Provisions Of Section 1202

After weeks of intense negotiation, Congress passed—and President Donald Trump signed into law on July 4, 2025—a comprehensive reconciliation package referred to as the "One Big Beautiful Bill Act" (the Act).

United States Commercial

PC

Perkins Coie LLP

Budget Reconciliation Bill Signed Into Law

On July 3, 2025, the U.S. Congress passed H.R. 1, "An Act to Provide for Reconciliation Pursuant to Title II of H. Con. Res. 14" (the "Act"). The Act was signed into law on July 4, 2025.

AO

A&O Shearman

The OBBBA Passed . . . Now What?

On July 4th, President Trump signed the budget reconciliation bill, informally known as the "One Big Beautiful Bill Act" (OBBBA), whose tax provisions are estimated to increase the deficit by approximately $4.5 trillion.

United States Tax

AM

Alvarez & Marsal

Republicans Pass The One Big Beautiful Bill Act Ahead Of The July 4 Deadline

Republicans in Congress have passed a final budget reconciliation bill delivering on many of President Trump's domestic policy priorities requiring congressional action

United States Strategy

AG

Akin Gump Strauss Hauer & Feld LLP

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

United States Tax

WR

Wiley Rein

Missouri Bill Eliminates Capital Gains Tax

United States Tax

KR

Kutak Rock LLP

AbbVie's Tax Triumph: Breaking Free From Capital Loss Limitations

United States Tax

HK

Holland & Knight

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

United States Tax

AM

Alvarez & Marsal

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

United States Tax

AO

A&O Shearman

This Week From The Hill (June 15 – 21, 2025)

United States Employment

GG

Groom Law Group

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

United States Tax

D

Dechert

U.S. Budget Bill Targets Foreign Companies With New Tax Hikes: What French Businesses Need To Know

United States Tax

SM

Sheppard Mullin Richter & Hampton

Navigating Challenges In Corporate Tax Departments

United States Tax

AC

Ankura Consulting Group LLC

The One Big Beautiful Bill Proposes To Severely Restrict Clean Energy Tax Incentives

United States Tax

BB

Baker Botts LLP

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

In a landmark legislative effort and by a razor-thin vote, the House of Representatives passed H.R. 1, the One Big Beautiful Bill Act (the "Act") on May 22, 2025.

United States Tax

D

Dechert

U.S. Budget Bill Targets Foreign Companies With New Tax Hikes: What French Businesses Need To Know

The One Big Beautiful Bill Act (OBBBA) was passed by the U.S. House of Representatives on May 22, 2025 by a narrow vote of 215-214

United States Tax

SM

Sheppard Mullin Richter & Hampton

Navigating Challenges In Corporate Tax Departments

Corporate tax departments today are facing an increasingly complex and rapidly evolving landscape, shaped by dynamic regulatory frameworks, heightened audit activity, and internal resource constraints.

United States Tax

AC

Ankura Consulting Group LLC

The One Big Beautiful Bill Proposes To Severely Restrict Clean Energy Tax Incentives

On May 22, 2025, the House passed the legislation entitled "The One Big Beautiful Bill" (the "BBB")1 that would, if enacted into law, severely restrict clean energy tax incentives.

United States Tax

BB

Baker Botts LLP

Summary Of Key Provisions In House Reconciliation Bill

United States Tax

AO

A&O Shearman

One Big, Beautiful Bill . . . Simplified

On May 22, 2025, the U.S. House of Representatives passed "The One Big, Beautiful Bill," a comprehensive tax reform package aimed at reforming the U.S. tax code.

United States Tax

BI

Buchanan Ingersoll & Rooney PC

On Tax – Scott Kapusta Of FactSet (Podcast)

In this episode of On Tax, Scott and Cravath partner and host Len Teti discuss how an early interest in economics led Scott to his current corporate tax practice, and how there are benefits...

United States Tax

CS

Cravath, Swaine & Moore LLP

Governor Cites Tariffs And Increased Medi-Cal Costs For $16 Billion Revenue Shortfall

California Governor Gavin Newsom released his "May Revise" budget Wednesday, which takes into account actual state revenues collected through April and updated economic forecasts.

United States Healthcare

MP

Manatt, Phelps & Phillips LLP

House Ways And Means Committee Releases Draft Tax Amendments For 2025 Reconciliation Bill

On Friday, May 9, the House Ways and Means Committee released a portion of its draft tax legislation (the "House Draft Bill") to amend the Internal Revenue Code of 1986 (the "Code").

United States Tax

AO

A&O Shearman

Maryland Legislature Passes Tax Law Changes

United States Tax

ML

Marcum

2025 Perspectives In Private Equity: Tax Analysis

AG

Akin Gump Strauss Hauer & Feld LLP

Client Alert: Proposed Changes To Higher Education Financial And Tax Policy: What Colleges And Universities Need To Know

United States Consumer

JB

Jenner & Block

Cross-Border Catch-Up: Flexible Global Hiring—The Non-Resident Employer Approach (Podcast)

United States Tax

OD

Ogletree, Deakins, Nash, Smoak & Stewart

How Can An Attorney Help Business Owners Minimize Their Tax Liabilities?

United States Tax

SF

Stephenson Fournier

M&A Tax Concepts: What Is A "Gross-up Payment," And Why Does It Matter?

United States Tax

FF

Farrell Fritz, P.C.

Milwaukee And Madison 2025 Property Assessment Appeal Deadlines Are Fast Approaching

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

When Baskets Go Beyond Weaving – Understanding Foreign Tax Credit Baskets Under The Look-Through Rules

United States Tax

RP

Ruchelman PLLC

The Truth About Large Tax Refunds For Businesses: Why Bigger Isn't Always Better

United States Tax

HL

Hinkle Law Firm

U.S. Territories: "United States" Or Not

Worldwide Immigration

HS

Harris Sliwoski

Taxpayer Assistance And Service Act – Tax Controversy Perspective

United States Tax

BB

Baker Botts LLP

IRS Alleges Rhode Island Issuer's Bonds Are Taxable Hedge Bonds

United States Finance

TS

Taft Stettinius & Hollister

House Passes Budget Plan With Trump's Support Amid GOP Divisions

United States Tax

MG

MGO CPA LLP

Navigating Change: How 2025 Tax Changes Could Affect M&A Dynamics

United States Tax

AC

Ankura Consulting Group LLC

Asset Management Strategies Amid 2025 Policy Shifts

United States Commercial

MG

MGO CPA LLP

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Latest Videos

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G.A.M. Law Office

Mayer Brown Microtalk: Excise Tax (Video)

MB

Mayer Brown

Highlights From The Simply Tax Podcast: How To Choose An Entity For A Family Business (Video)

TC

Thompson Coburn LLP

Tax Takes Video: State Tax After Reform…Where Are We Going? - Video

MW

McDermott Will & Emery

Business Tax Reform Under The Trump Administration And Congressional Leadership (Video)

JD

Jones Day

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