As President Donald Trump and his administration continue to negotiate with trading partners seeking to lower tariff rates, countries with digital services taxes could find those measures build some leverage with U.S. negotiators aiming to eliminate them. 
Law360
International Trade
FRIDAY, JANUARY 23, 2026 Law360 iOS App Law360 Android App Follow Law360 on Facebook Follow Law360 on LinkedIn Follow Law360 on Twitter

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Digital Services Taxes May Give Leverage In US Trade Deals

By Dylan Moroses

As President Donald Trump and his administration continue to negotiate with trading partners seeking to lower tariff rates, countries with digital services taxes could find those measures build some leverage with U.S. negotiators aiming to eliminate them. 

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TikTok Seals Joint Venture Deal For US Operations

By Lauren Berg

TikTok's Beijing-based owner, ByteDance, has sold a majority stake in the video app's U.S. operations to a new U.S.-based joint venture managed by a group of non-Chinese investors in order to comply with a congressional mandate and avoid the app's shutdown, the company announced Thursday.

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Sentencing Judge Blasts Ex-Mars Exec's 'Entitlement'

By Aaron Keller

A former Mars Inc. risk executive was sentenced on Thursday to 63 months in prison and ordered to pay the candy company more than $28.4 million in restitution after pleading guilty to two counts of wire fraud and one count of tax evasion surrounding a decadelong fraud scheme.

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Judge Severs Tax Charges From Ex-Rep's Foreign Agent Case

By Jack McLoone

A former Florida congressman will get to contest tax charges against him separately from a criminal indictment alleging he and a political consultant failed to register as foreign agents while lobbying on behalf of Venezuela's state oil company, a federal judge ruled.

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Expedia Tries To Shed Helms-Burton Suit Over Cuban Island

By Carolina Bolado

Expedia urged a Florida magistrate judge Thursday to dismiss a lawsuit accusing the online travel company of trafficking in an island confiscated by the Cuban government, arguing that a simple assertion of ownership of a claim to the property is not enough to put Expedia on notice of potential violations.

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ENFORCEMENT

Investors In Korean Online Retail Giant Threaten Treaty Claim

By Caroline Simson

California investment firms that hold a $1.5 billion stake in online retail giant Coupang have threatened to bring a treaty claim against South Korea over "a whole-of-government pressure campaign" initiated against the company and have asked the Trump administration to intervene, as well.

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LITIGATION

Amazon Says IP Lawyer Can't Dodge Trademark Suit

By Emily Sawicki

Amazon is pushing back against an intellectual property lawyer's effort to escape a lawsuit accusing him of conspiring with a Chinese company to sidestep a U.S. Patent and Trademark Office rule, arguing the claims were properly pled and that the Seattle federal court is the proper venue.

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Md. Judge Keeps Ship Manager Liability Shield Bid Alive

By Linda Chiem

A Maryland federal judge Thursday allowed the manager of the container ship that slammed into Baltimore's Francis Scott Key Bridge to press ahead, for now, with its request to invoke a nearly two-centuries-old maritime law to limit its liability for the 2024 wreck.

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Poland Faces $40M Award Revival Bid In DC Circ.

By Caroline Simson

Mercuria Energy Group urged the D.C. Circuit on Thursday to revive the Cypriot commodities trader's bid to enforce a since-annulled $40 million arbitral award against Poland, saying the United States' commitment to its arbitration-related treaty obligations is at stake.

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New Securities Class Actions Declined In 2025, Report Says

By Katryna Perera

New securities class action filings fell overall last year, along with aggregate settlement values and attorney fees, but the emergence of tariff-related suits could present a new trend in filings in response to actions taken by the U.S. government, according to a recent National Economic Research Associates Inc. report.

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EXPERT ANALYSIS

Opportunities Amid The Challenges Of Trump's BIS Shake-Up

The Trump administration’s continuing overhaul of the Bureau of Industry and Security has created enormous practical challenges for export compliance, but it potentially also offers a once-in-a-generation opening to advocate for simplifying and rationalizing U.S. export controls, say attorneys at Gibson Dunn.

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2026 Int'l Arbitration Trends: Arbitral Seats In Flux

As political and legal landscapes continue to shift across key global jurisdictions, with Mexico and England instituting key judicial and arbitral reforms, respectively, international arbitration parties are becoming increasingly strategic in their selection of arbitral seats, say attorneys at Cleary.

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Fed. Circ. Patent Decisions In 2025: An Empirical Review

In 2025, the Federal Circuit's increased output was not enough to keep up with its ever-growing patent case load, and patent owners and applicants fared poorly overall as the court's affirmance rate fell, says Dan Bagatell at Perkins Coie.

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Key False Claims Act Trends From The Last Year

The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.

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Series

Hosting Exchange Students Makes Me A Better Lawyer

Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.

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LEGAL INDUSTRY

Ex-Baker McKenzie Atty Alleges Assault In New DC Lawsuit

By Alison Knezevich

A former Baker McKenzie associate who was sued for defamation over a series of social media posts accusing the firm's Washington, D.C., managing partner of sexual assault has brought her own lawsuit, marking the first time she publicly detailed her allegations in court records.

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Trump Calls For Prosecution Of Jack Smith Post-Hearing

By Courtney Bublé

Shortly after former special counsel Jack Smith gave his first public congressional testimony on the Trump cases, in which he warned the rule of law should not be taken for granted, President Donald Trump said he should be prosecuted.

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Goldstein Prosecutors Unveil Conflicting Cash Source Claims

By Jared Foretek

A former lawyer at SCOTUSblog founder Thomas Goldstein's firm said Thursday that Goldstein told coworkers that the more than $960,000 in cash he brought off a flight from Hong Kong — the source of which is integral to the government's case — had come from a client.

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ABA Outlines Limited Atty Duty To Give Info To Former Clients

By Lynn LaRowe

The American Bar Association said attorneys have a limited responsibility to convey information to former clients or successor counsel that was not within the client's file, when doing so is necessary to protect a client's interests and reasonably practicable, according to a new ethics opinion.

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Proposed Subpoena Rule Change Raises Victim Privacy Fears

By Brandon Lowrey

A proposal to loosen restrictions on the use of federal criminal subpoenas would endanger and further traumatize victims of crime, most of whom lack legal representation to fight the invasive demands, victims' rights advocates told a federal rules advisory committee on Thursday.

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Pa. Justices Say Judge's Partisan Posts Warrant Suspension

By Hayley Fowler

Pennsylvania's highest court has adopted a balancing test for restricting a sitting judge's free speech outside the context of an election and, in doing so, affirmed the suspension of a state court judge who it said damaged the court's appearance of impartiality by making political posts on social media.

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Brief

Courthouse News Drops Access Suit Against DC Court Clerk

By Emily Sawicki

National litigation news outlet Courthouse News Service has voluntarily and permanently dropped claims against a Washington, D.C., Superior Court clerk and the executive officer of the D.C. courts over filing delays, with both sides agreeing to pay their own costs.

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Promo that reads 2025 Practice Groups of the Year

LAW FIRMS IN TODAY'S NEWS

Akerman LLP

Baker McKenzie

Blank Rome

Cleary Gottlieb

Covington & Burling

Cozen O'Connor

DLA Piper

Davis Wright Tremaine

DiCello Levitt

Downs Ward

Duane Morris

Eversheds Sutherland

Finn Dixon

Gibson Dunn

Goldstein & Russell

Jackson Lewis PC

Jones Walker LLP

Joseph Greenwald & Laake

Kelley Drye

Kreindler & Kreindler

Lanier Law Firm

Liskow & Lewis

Lochner Law Firm

Morgan Lewis

Munger Tolles

Nicolaides Fink

Perkins Coie

Rivero Mestre

Scott Douglass

Seward & Kissel

Thomas & LoCicero

COMPANIES IN TODAY'S NEWS

AT&T Inc.

Altimeter Capital Management LP

Amazon.com Inc.

American Bar Association

American Federation of Teachers

Apple Inc.

Association of Corporate Counsel

Burke Inc.

ByteDance Ltd.

CSC Sugar LLC

CVS Health Corp.

CarMax Inc.

Citigroup Inc.

Coupang, Inc.

Courthouse News Service Inc.

DXC Technology

Dell Technologies Inc.

Dow Inc.

Eli Lilly & Co.

Executive Health Resources Inc.

Expedia Group Inc.

Gilead Sciences Inc.

Google LLC

Greenoaks Capital Partners LLC

Herzog

Hotels.com

Illumina Inc.

Imperial Sugar Company

LPL Financial

M&T Bank Corp.

Management Consulting Inc.

Mars Inc.

Mercuria Energy Group Ltd.

Meta Platforms Inc.

NERA Economic Consulting Inc.

National Association for the Advancement of Colored People

National Education Association

National Foreign Trade Council

Novo Nordisk A S

Omnicare Inc.

Oracle Corp.

Organization for Economic Cooperation and Development

Pershing Group LLC

Pfizer Inc.

RTX Corp.

Rite Aid Corp.

SIG Susquehanna

Sovereign Arbitration Advisors LLC

Supervalu Inc.

T-Mobile US Inc.

TikTok Inc.

Tronox Holdings PLC

U.S. Chamber of Commerce

Verizon Communications Inc.

GOVERNMENT AGENCIES IN TODAY'S NEWS

Bureau of Industry and Security

Federal Bureau of Investigation

Federal Reserve System

Florida House of Representatives

Government of Mexico

Internal Revenue Service

International Trade Commission

National Transportation Safety Board

New York Attorney General's Office

Office of the U.S. Trade Representative

Patent Trial and Appeal Board

Pennsylvania Supreme Court

U.S. Attorney's Office for the District of Connecticut

U.S. Attorney's Office for the District of Maryland

U.S. Attorney's Office for the Southern District of Florida

U.S. Court of Appeals for the District of Columbia Circuit

U.S. Court of Appeals for the Eleventh Circuit

U.S. Court of Appeals for the Federal Circuit

U.S. Court of Appeals for the Second Circuit

U.S. Court of Appeals for the Seventh Circuit

U.S. Court of Appeals for the Third Circuit

U.S. Department of Agriculture

U.S. Department of Commerce

U.S. Department of Education

U.S. Department of Homeland Security

U.S. Department of Justice

U.S. District Court for the Central District of California

U.S. District Court for the Central District of Illinois

U.S. District Court for the District of Columbia

U.S. District Court for the District of Connecticut

U.S. District Court for the District of Delaware

U.S. District Court for the District of Maryland

U.S. District Court for the District of New Jersey

U.S. District Court for the Eastern District of Pennsylvania

U.S. District Court for the Eastern District of Texas

U.S. District Court for the Middle District of Florida

U.S. District Court for the Northern District of California

U.S. District Court for the Northern District of Texas

U.S. District Court for the Southern District of Florida

U.S. District Court for the Southern District of New York

U.S. District Court for the Western District of Texas

U.S. District Court for the Western District of Washington

U.S. District Court of the District of New Hampshire

U.S. House of Representatives

U.S. Patent and Trademark Office

U.S. Securities and Exchange Commission

U.S. Senate

U.S. Supreme Court

UK Ministry of Justice

US Government

United Nations