International

  • October 02, 2026

    Former Fla. Rep. Gets 10 Years In Venezuela FARA Case

    A Florida federal judge on Friday sentenced ex-Florida Rep. David Rivera to 10 years in prison for failing to register as a foreign agent and laundering the proceeds of a $50 million contract with a unit of Venezuela's state-owned oil company.

  • October 02, 2026

    Taxation With Representation: Hogan Lovells, Davies, Sidley

    In this week's Taxation With Representation, semiconductor company Advanced Micro Devices buys AI model developer and research lab World Labs, Brixmor Property Group and private investment management firm Everview Partners acquire Slate Grocery REIT, and cyberintelligence company REDLattice merges with blank check company Bold Eagle Acquisition Corp.

  • October 02, 2026

    Tax Burden Costing Hospitality Jobs, Investment, Groups Say

    Hospitality and retail face the highest effective tax rate of any sector in the U.K., resulting in lower investment, fewer jobs and higher prices for customers, according to a report by a retail industry group.

  • October 01, 2026

    MPs Ask HMRC To Review Tax Implications Of Man City Case

    An influential cross-party group of MPs Monday called on HM Revenue & Customs to consider any tax implications from the bombshell findings that Manchester City used "sham" contracts to boost its income by around £900 million ($1.2 billion). 

  • October 01, 2026

    Finland Proposes Tax Changes For Corporate Restructures

    Finland's government has put forward amendments aimed at expanding options for tax-neutral corporate restructuring and allowing related deductions, the Ministry of Finance said Thursday.

  • October 01, 2026

    EU Warns 5 Countries Over Low Fines Tied To Tax Info Swaps

    The European Commission warned Germany, Estonia, Latvia, Lithuania and Hungary that their penalties are "manifestly too low" to deter noncompliance with companies' obligations to file information for exchanges between tax authorities, including country-by-country tax reports and top-up tax returns for the global minimum tax.

  • October 01, 2026

    Greece Urges Looser EU Spending Limit Amid Energy VAT Lift

    Greece called on the European Union to loosen its spending rules for member states, particularly given a boost in value-added tax revenue, to help countries that wish to enact energy affordability support, according to a letter seen by Law360 on Thursday.

  • October 01, 2026

    Brazil Adopts Updated Pillar Two Substance-Based Tax Breaks

    The Brazilian government announced plans Thursday to incorporate the OECD's updates to a 15% global minimum tax agreement known as Pillar Two to give multinational corporations additional tax benefits that are tied to economic substance in the country.

  • October 01, 2026

    EU Nations Push For OECD Alignment On Platform Tax Rules

    Several European Union countries said during a working group meeting that the bloc's revisions to tax data-sharing legislation for digital platforms must remain aligned with rules developed at the Organization for Economic Cooperation and Development, three EU officials told Law360 on Thursday.

  • October 01, 2026

    UK Vape Excise Tax Comes Into Effect

    The U.K. government's new tax on vapes went into effect Thursday in a bid to raise the cost of such products and reduce vaping among young people and nonsmokers, according to HM Revenue & Customs.

  • October 01, 2026

    DOJ Outlines New Corporate Fraud Enforcement Priorities

    Federal prosecutors "must place great weight" on a new list of factors when considering potential charges in corporate fraud cases, including whether the matters involve government programs, threats to national security or immigration offenses, according to a memo released Thursday by the U.S. Department of Justice.

  • September 30, 2026

    3rd Circ. Probes Payment Recipients In Fund's $100M Tax Row

    A Third Circuit panel examined dealer-and-customer relations under accounting rules governing their transactions on Wednesday to determine whether the Internal Revenue Service was right to slap a $100 million tax bill against a Cayman Islands hedge fund for payments tied to U.S. portfolio companies.

  • September 30, 2026

    IRS Grants Relief To Taxpayers In Israel, West Bank, Gaza

    Individuals and businesses in Israel, the West Bank and Gaza have additional time to file U.S. tax returns, make payments and perform other time-sensitive actions, the Internal Revenue Service said Wednesday.

  • September 30, 2026

    Laytons Shifts Blame In £2.6M Row Over Disputed Tax Advice

    Law firm Laytons LLP has denied a claim that it cost a letting agency more than £2.6 million ($3.4 million) in tax liabilities, arguing it was never actually instructed to review offshore tax advice allegedly bungled by White & Case LLP.

  • September 30, 2026

    Dutch Government Proposes Capital Gains Tax From 2028

    The Dutch government wants to introduce a capital gains tax system beginning in 2028, phasing out its fixed return method, according to a letter to lawmakers.

  • September 30, 2026

    Polish Digital Tax Would Burden US Business, NFTC Says

    The National Foreign Trade Council urged the Polish government to pause discussions about a proposed digital services tax, contending the measure would challenge international tax principles by disproportionately targeting U.S. companies.

  • September 30, 2026

    IRS Lists Budget Bill Guidance Among Top Priorities

    Regulations to continue implementing the 2025 budget reconciliation bill are among the key items the Internal Revenue Service listed as priorities for the next 12 months, including guidance that would address changes to the base erosion and anti-abuse tax.

  • September 30, 2026

    OECD Releases Updated Version Of Model Tax Convention

    The OECD on Wednesday released the latest version of its model tax treaty, incorporating updates made last year concerning dispute resolution, remote working and a simplified transfer pricing approach.

  • September 30, 2026

    Burnham Needs To Raise Taxes For Social Care, Group Says

    The British Labour government will need to raise taxes or cut spending to fund its social care overhaul despite changes that will ease the annual state pension increases, according to a U.K. economic think tank.

  • September 30, 2026

    UK Mansion Tax Could Spark Fights Over Valuations Near £2M

    The number of disputes over property valuations could rise in England as owners seek to avoid becoming subject to a tax surcharge, known as the mansion tax, being rolled out on properties valued at more than £2 million ($2.7 million), experts say.

  • September 30, 2026

    German Authorities Arrest 2 in Family VAT Fraud Probe

    Authorities arrested two individuals Wednesday in a district bordering Frankfurt, Germany, as part of an investigation into value-added tax fraud suspected to involve a family, according to the Office of the Prosecutor General in Frankfurt.

  • September 29, 2026

    Tax Court Eschews IRS' Math In Facebook Royalty Dispute

    The U.S. Tax Court rejected the IRS' proposed flat-rate royalty calculation for Facebook's deal with an Irish affiliate to develop intangibles, holding Tuesday that the rate should vary across asset categories and change over time to reflect underlying economic factors.

  • September 29, 2026

    Lululemon Says Shoppers Can't Claim Its Tariff Refunds

    A proposed class action brought by Lululemon shoppers seeking refunds for higher prices paid due to unlawful tariffs should be rejected because the retailer hasn't yet recovered all its paid duties, the company told a Washington federal judge.

  • September 29, 2026

    Tax Co. Urges 5th Circ. To Deny Microcaptive Rules Case Stay

    A global tax services provider asked the Fifth Circuit to deny the IRS' request to stay its challenge to the agency's reporting rules for microcaptive insurance companies pending the resolution of a similar case before the appeals court, saying it should be allowed to present its own arguments.

  • September 29, 2026

    Swiss Senate Backs Tax On Immigrants, Firms That Hire Them

    Immigrants to Switzerland or companies that hire them could face an annual tax of at least 4,000 francs ($4,800) under a measure adopted Tuesday by the country's upper house of parliament.

Expert Analysis

  • Going To Hardcore Shows Makes Me A Better Lawyer

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    While government contracts law and the hardcore scene may seem entirely unrelated, in my experience, both are about community, focus, being prepared for the unexpected and managing chaos, says Isaac Natter at Fluet.

  • Handling Section 301 Tariffs When CBP Detains Goods

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    Importers subject to Section 301 tariffs on goods under a U.S. Customs and Border Protection forced labor hold should consider three approaches when deciding whether to pay tariffs on goods that may ultimately be excluded, or wait and watch port demurrage compound daily, says James Ferry at Ferry Trade.

  • Judges On AI: Examining Administrative, Organizational Uses

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    U.S. District Judge Alan Albright of the Western District of Texas examines how artificial intelligence could transform a court's ability to deal with administrative work and organize materials when preparing for hearings or drafting opinions, thereby affording judges more time to resolve contested issues.

  • Being A Magician Makes Me A Better Lawyer

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    The skills I've developed as a lifelong magician have translated directly into tangible benefits in the courtroom because performing magic and trying cases both live at the intersection of psychology, storytelling, timing and disciplined rehearsal, says Mark Dombroff at Fox Rothschild.

  • Choral Singing Makes Me A Better Lawyer

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    Singing in the New York City Bar Chorus — a hobby partly inspired by the late U.S. District Judge Richard Owen, who infused my clerkship year with opera music — has improved my legal career by refining my abilities to listen, exude confidence and develop emotional intelligence, says Bonnie Baker at Friedman Kaplan.

  • Power To The Paralegals: Burnout As A Structural Problem

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    Law firm leadership can best retain their paralegals not by encouraging self-care, but by seeking top-down structural solutions for the quiet proliferation of responsibilities and the vicarious exposure to client trauma that particularly drive burnout in this vital role, says Erika Sneeringer at Brockstedt Mandalas.

  • Managing Post-IEEPA Tariff Refunds, Replacements And Risks

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    Companies and investors reeling from the rapid changes resulting from February's U.S. Supreme Court ruling that the International Emergency Economic Powers Act doesn't authorize tariffs should focus on understanding the duty refund process, the likely replacement tariffs and the operational ways they can minimize their tariff exposure, say attorneys at Debevoise.

  • Economic Questions To Ask Amid Tariff Refund Class Actions

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    The U.S. Supreme Court's recent holding that the International Emergency Economic Powers Act doesn't authorize the president to impose tariffs has sparked class actions, but determining whether a retailer received a windfall is complex, even if it passed tariff costs into consumer prices before receiving a refund, say economists at Ankura Consulting Group.

  • Cow Horse Makes Me A Better Lawyer

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    Moving an unwilling 800-pound cow while riding a horse at high speed is exhilarating, a little unhinged and, at least for me, a surprisingly effective training ground for litigation — both demand focus, preparation over rigid planning and the willingness to act despite fear, says Ashley Zitrin at Glenn Agre.

  • Checking For AI Errors Is Now A Two-Way Street

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    A handful of recent federal and state cases demonstrate the importance of checking for errors generated by artificial intelligence not only in your own court submissions, but also your opponent's, as well as when catching opposing counsel's AI mistakes could result in an award for attorney fees, says Tamara Barago at Hollingsworth.

  • 5 Things Associates Must Ask About Their Firm's Merger Plan

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    The associates who navigate law firm mergers best ask the right questions early, such as inquiring about partners' plans, to assess how the merger could affect their workflow and career path, says Jackie Bokser-LeFebvre at Major Lindsey.

  • 2 'Rocket Dockets' And The Rules That Propel Them

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    The fastest civil trial courts in the country are currently in the Eastern District of Virginia and the Southern District of Florida, and their chief judges provide insights into the court rules that keep them ahead, says Robert Tata at Hunton.

  • Your Next Litigation Hold Should Cover AI Chat Logs

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    The Delaware Chancery Court’s recent decision in Fortis Advisors v. Krafton to treat a CEO’s artificial intelligence chats as substantive evidence is being read as a discovery warning to litigators, but there is a second duty-to-preserve lesson that is especially pertinent to in-house counsel, say attorneys at Faegre Drinker.

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