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International Tax Issues Corporate Counsel

McDermott Will & Schulte

Corporate taxpayers: Key One Big Beautiful Bill Act changes to international and domestic taxes

On July 4, 2025, US President Donald Trump signed the One Big Beautiful Bill Act (OBBBA) into law. The legislation introduces significant changes to both international and domestic business tax rules for US taxpayers. While...more

Miller Canfield

Trump Administration Opens the Door to Double-Tax-Rate Penalty on Foreign Companies and Individuals

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As part of its “America First Trade Policy,” the White House is exploring an arcane IRS provision that allows the United States to double the tax rates of foreign companies and individuals....more

Womble Bond Dickinson

[Event] Top Considerations in Building Presence in a Foreign Country - October 3rd, Houston, TX

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Join Womble Bond Dickinson and Houston ACC for a panel discussion on the legal aspects and practical considerations when expanding your operations internationally. We’ll cover different types of presences, tax considerations,...more

Wilson Sonsini Goodrich & Rosati

European Court Expands Legal Professional Privilege in the EU

In a recent judgment, the European Court of Justice (ECJ) expanded the scope of Legal Professional Privilege (LPP) in the EU, recognizing that it is not limited to advice given for the purpose of defense but covers all...more

Morrison & Foerster LLP

The UK’s New Asset Holding Company Tax Regime – Might You Be Enticed to Be Offshore No More?

Introduction The UK’s new Qualifying Asset Holding Company Regime (the “QAHC Regime”) comes into effect on 1 April 2022. The main objective of the regime is to make the UK a more desirable jurisdiction from which funds (which...more

Carlton Fields

Mexico Imposes Digital Services Tax on Online Activities

Carlton Fields on

Possible Future Risk for U.S. Financial Services Companies - Global digitalization spurred by rapid advances in digital technology is enabling virtual business operations at a frenetic pace, including by insurance and other...more

Blake, Cassels & Graydon LLP

Directives supplémentaires de l’ARC sur les problèmes en matière de fiscalité internationale liés à la COVID-19

Le 1er avril 2021, l’Agence du revenu du Canada (l’« ARC ») a publié des directives supplémentaires sur les problèmes en matière de fiscalité internationale soulevés par la crise de la COVID-19. Ces directives supplémentaires...more

Blake, Cassels & Graydon LLP

CRA Provides Updated Guidance for COVID-19 Cross-Border Tax Concerns

On April 1, 2021, the Canada Revenue Agency (CRA) released supplemental guidance on international income tax issues raised by the COVID-19 crisis. This Supplemental Guidance extends certain administrative relief that was...more

Katten Muchin Rosenman LLP

New EU-Wide Tax Anti-Avoidance Law Introduces Sweeping Disclosure Requirements

Key Points - Coming into force on 1 July 2020, EU DAC6 Regulations will require intermediaries in certain cross-border arrangements to disclose activity to tax authorities. - The DAC will apply retroactively to affected...more

Orrick, Herrington & Sutcliffe LLP

New Panel, Same Result – Ninth Circuit Upholds Controversial Cost-Sharing Regulations in Altera Case

The unfolding Altera Corporation & Subsidiaries v. Commissioner (Altera) saga bore witness to another taxpayer-unfriendly development on June 7, when the Ninth Circuit chose in a 2-1 vote to uphold certain Treasury...more

Womble Bond Dickinson

Be Thankful I Don’t Take It All – France Moves to Tax the Value of Data

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Were the Beatles still recording today, they might have to add this verse to Taxman. As what will surely be the opening salvo in government efforts to find ways to recapture the value of the personal data upon which so much...more

Womble Bond Dickinson

International Tax Policy Top 10 Timeline: The Events in Europe in the First Half of 2019 That Will Impact the Taxation of US...

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A number of tax and political milestones in 2019 will directly and indirectly impact the ongoing global initiative to develop new rules for taxing the activities of cross-border business. The headline international tax...more

Baker Donelson

Tax Overhaul Draws New Boundaries Around International Business

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The newly passed tax legislation significantly alters the landscape for international business. The final Republican tax cut bill moves the U.S. from a so-called "global taxation regime" to a territorial taxation regime in...more

Cadwalader, Wickersham & Taft LLP

Eleven Business Provisions to Watch in the House Tax Reform Bill

On November 2, 2017, Republicans in the House of Representatives released their long-anticipated tax reform bill (the “Bill”) which includes significant changes to the current U.S. federal income tax regime for businesses and...more

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