International

  • August 05, 2026

    NJ Firm Winne Banta Brings On Trusts And Estates Atty Duo

    The principals behind a Hackensack, New Jersey-based trust and estates and elder law firm have joined Winne Banta Basralian & Kahn PC as members of the firm bringing expertise in tax efficient family wealth transfers, asset protection and special needs planning.

  • August 05, 2026

    Finance Group Urges Changes To UK Tax Reporting Rules

    The U.K.'s Labour government should change its plans for new cross-border tax reporting rules because the draft rules are overly complex for financial firms and the timeline is unrealistic, an industry group warned.

  • August 05, 2026

    OECD Biz Group Asks For Clearer Transfer Pricing Guidelines

    A business advisory group to the Organization for Economic Cooperation and Development has asked for clearer transfer pricing guidelines from the group to determine how intragroup payments should be priced and documented, in a letter made public Wednesday.

  • August 04, 2026

    Airbnb Loses Challenge To French Tourist Tax Penalty

    Airbnb lost its constitutional challenge to a French penalty for failure to collect and remit tourist tax, with a court finding the minimum fine of €750 ($865) was appropriate given the difficulty that collecting the tax poses to local authorities.

  • August 04, 2026

    Australia Seeks Feedback On Extending Gains Tax Rules

    Australia is seeking feedback on draft legislation that would extend an overhaul to the capital gains tax system to specialized investment trusts, shield deceased estates from a new minimum tax and make several other changes.

  • August 04, 2026

    Tax Court OKs 3M's $5.2M Due After 8th Circ. Nixed IRS Rule

    The U.S. Tax Court signed off Tuesday on 3M Co. and the IRS' conclusion that the company overpaid its taxes by about $5.2 million, which the parties calculated after the Eighth Circuit rejected the agency's allocation of overseas income.

  • August 04, 2026

    5 Indicted In Czech VAT Fraud On Chinese Imports

    European officials have indicted five individuals suspected of defrauding the Czech authorities of €17.4 million ($20 million) in value-added tax on goods imported from China, the European Public Prosecutor's Office said in a statement.

  • August 04, 2026

    EU Carbon Tax Fallout Overestimated In India, Group Says

    The cost of the European Union's carbon levy for India's steel industry may be lower than previously expected, as researchers have failed to account for the diverse nature of the sector, a climate think tank reported Tuesday.

  • August 04, 2026

    HMRC Beats Abuse Liability Claim Over Homophobic Emails

    A government employee cannot hold HMRC responsible for years of homophobic abuse despite its failure to strengthen safeguards against anonymous emails as a tribunal found that those shortcomings were unrelated to his sexual orientation.

  • August 03, 2026

    25 States Sue Trump Over 3rd Round Of Global Tariffs

    California, Arizona and 23 other states sued the Trump administration in the U.S. Court of International Trade on Monday claiming the president is trying for a third time to impose illegal tariffs against nearly all the country's trading partners, this time under the cover of federal law meant to combat forced labor.

  • August 03, 2026

    UK Tribunal Again Refuses Shopkeeper's £29K VAT Appeal Bid

    The U.K.'s Upper Tribunal declined to allow a man who kept inadequate till records and tried to introduce last-minute evidence at a hearing to bring a second challenge to a First-tier Tribunal's decision upholding value-added tax assessments against him.

  • August 03, 2026

    Nations Continue Push To Avoid Duplication In UN Tax Treaty

    Several countries continued to push for avoiding duplication of other international tax work during Monday's opening of a two-week negotiating session for the draft proposal of the United Nations' framework convention on international tax cooperation.

  • August 03, 2026

    Bermuda Firm Owes UK Tax In £41M Dispute, Tribunal Rules

    A Bermuda-based investment firm was a U.K. tax resident for several years and therefore may be liable for over £40.5 million ($54.3 million) in corporate tax because its beneficiary had effective control, a London tribunal ruled.

  • August 03, 2026

    Canada Imposes Temporary Cabinet Tariff But Exempts US

    Certain wood cabinets and vanities will be subject to a 25% surtax when imported into Canada under a temporary provision designed to protect the country's softwood lumber industry, though the Canadian government said a number of countries' imports — including the U.S. — are exempt.

  • August 03, 2026

    NGO Seeks UN Push For Unitary Tax To Tackle Profit Shifting

    Officials contributing to the United Nations tax talks should explicitly commit to a system of global unitary taxation to tackle corporate profit shifting, an advocacy group said.

  • July 31, 2026

    Law360 Names 2026's Top Attorneys Under 40

    Law360 is pleased to announce the Rising Stars of 2026, our list of more than 160 attorneys under 40 whose legal accomplishments belie their age.

  • July 31, 2026

    Wash. Tax Carrot Attracts Fewer Than 100 Foreign Sellers

    Washington's first-in-the-nation sales tax settlement program for unregistered foreign sellers attracted roughly 59 participants, and details on the amount of revenue the initiative generated should be available in the coming months, a state Department of Revenue manager told Law360.

  • July 31, 2026

    Corporate Settlors Can Owe Inheritance Tax, UK Tribunal Says

    The U.K.'s inheritance tax can apply to a corporate settlor of a trust when the trustees aren't domestic residents, the Upper Tribunal said Friday in a decision involving a company challenging its liability for the tax in relation to a Jersey trust.

  • July 31, 2026

    UK Estate Loses Inheritance Tax Break For London Offices

    The executors of a deceased man's estate are not eligible for a 100% inheritance tax break on his London-based serviced offices because they were an investment rather than a trade, the Upper Tribunal said in a judgment.

  • July 31, 2026

    Taxation With Representation: Latham, Matheson, S&C, Weil

    In this week's Taxation With Representation, DCC Energy PLC backs a takeover offer from investment firm KKR and Energy Capital Partners, the parent company of the New York Stock Exchange acquires MarketAxess Holdings Inc., and Grant Thornton Advisors LLC buys professional services adviser CBIZ Inc.

  • July 31, 2026

    Co. Found Liable For UK Inheritance Tax On Offshore Trust

    A company can be held liable by the U.K. tax authority for inheritance tax on assets held in an offshore trust, a London tribunal ruled Friday, saying a secondary liability rule applies to businesses, not just individuals.

  • July 31, 2026

    Portugal Gov't Approves Temporary Oil Windfall Tax

    Portugal's government said it has approved a temporary 33% windfall tax on excess profits earned in 2026 by oil and refining companies.

  • July 30, 2026

    CBP Outlines Rates, Classifications For Pharma Tariffs

    U.S. pharmaceutical giants aren't expected to face various tariff rates up to 100% on certain imported patented drugs and ingredients beginning Friday, but all importers must begin to classify their goods that will eventually be subject to the duties, according to customs guidance published Thursday.

  • July 30, 2026

    6th Circ. Wrestles with TCJA In FedEx's $89M Tax Refund Case

    A Sixth Circuit panel grappled Thursday with how to interpret interactions between the 2017 federal tax overhaul and the Internal Revenue Code's long-standing regime for offshore income as the judges weighed FedEx's bid for a tax refund of over $89 million.

  • July 30, 2026

    OECD To Publish Comments On Services Draft In August

    The OECD plans to publish at the end of August the comments it received on draft revisions to transfer pricing guidelines dealing with intragroup services, an official said at a conference Thursday.

Expert Analysis

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Customs Fraud Enforcement In The Age Of Tariffs

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    In the wake of the Trump administration’s new approach toward tariffs, two recent Justice Department developments demonstrate aggressive customs fraud enforcement, with the DOJ emphasizing competitive harm to American businesses, and signaling that investigations will likely involve both civil and criminal enforcement tools, say attorneys at Bernstein Litowitz and London & Naor.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

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