International
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September 10, 2026
UK Company Directors Banned Over £15M Vape Tax Scam
Two individuals from the Glasgow region have been banned from serving as U.K. company directors until 2035 for importing more than 350,000 vapes while avoiding more than £15 million ($20.3 million) in tax, the Insolvency Service said Thursday.
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September 10, 2026
EU Court Adviser Backs Polish VAT Timing Restriction
A Polish decision barring companies from submitting VAT claims for a period within which they did not receive the relevant invoice does not violate European Union law, a senior adviser at the European Court of Justice said Thursday.
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September 09, 2026
Tax Pros Recall Wrangling Over Siemens' Restructuring
Tax professionals from Siemens and Deloitte described for the U.S. Tax Court on Tuesday and Wednesday the wrangling that went on between the German company and its advisers over the 2018 restructuring plan that led to a $3.5 billion tax deduction in the U.S.
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September 09, 2026
HMRC To Make Non-UK VAT Group Members Claim Refunds
Businesses outside the U.K. that are members of a value-added tax group will need to submit their own VAT refund claims under a new scheme aimed at addressing "an unintended consequence" of exiting the European Union, HM Revenue & Customs said in a policy paper.
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September 09, 2026
Fraudulent Co. Can't Claw Back Doctors' Pay, UK Court Says
An umbrella company that was shuttered for tax fraud, along with its liquidators, cannot claw back overpayments to two doctors resulting from the company not collecting payroll taxes, a London court found Wednesday.
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September 09, 2026
Great Britain To Briefly Cancel VAT On Domestic Electricity
The United Kingdom will cancel value-added tax on electricity for domestic purposes in Great Britain from October through March, according to HM Revenue & Customs.
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September 09, 2026
Economists Tell Fed. Circ. Float Rates Bar Temporary Tariff
President Donald Trump's temporary global tariff lacked legal justification in the current international monetary system, a group of economists, including former U.S. Treasury secretary and Federal Reserve Chair Janet Yellen, told the Federal Circuit on Wednesday in a brief supporting challenges to the duties.
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September 09, 2026
Aramark Loses £6.8M Employment Tax Avoidance Appeal
Food service company Aramark is liable for a £6.8 million ($9.2 million) tax bill from Britain's tax authority over an offshore employment arrangement after a London tribunal ruled Wednesday that catering crews on North Sea rigs were effectively supplied to provide services in the U.K.
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September 09, 2026
French Gov't Floats Reduction Of Tax On Large Corporations
The French prime minister announced plans Wednesday to reduce the country's tax on large companies, a levy originally intended as a temporary measure, citing goals of economic growth.
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September 09, 2026
US Bans Canadian Alcohol, Motorcycles After Tariff Retaliation
President Donald Trump continued the U.S. trade offensive against Canada after its northern neighbor's retaliatory tariffs went into effect, announcing a ban on Canadian imports of certain alcohol, dairy products and motorcycles starting this month.
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September 09, 2026
HMRC Launches New Tax Registration Service
Britain's tax authority announced Wednesday the launch of a registration service for self-employed individuals filing self-assessment tax returns that are due in January.
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September 08, 2026
Eaton Challenges IRS Example On Intercompany Loans
The IRS is misusing a regulatory example that is unrelated to its argument that Eaton cannot pay foreign affiliates for support that a lender would assume exists in the agency's bid to reduce related-party interest rates and fees, the company told the U.S. Tax Court.
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September 08, 2026
OECD Says Corporate Tax Rates Stayed Flat At 21.2% In 2025
The average combined corporate income tax rate was 21.2% last year across many major economies, remaining basically flat for a third consecutive year, the OECD said Tuesday in a report, while a trend of sector-specific corporate tax hikes continued.
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September 08, 2026
Aussie Tax Office Issues Royalty Guidance After Pepsi Ruling
The Australian Taxation Office published guidance covering situations when intercompany payments under software arrangements constitute taxable royalties, including definitions that incorporate a 2025 decision from Australia's highest court that sided with Pepsi in a royalty withholding tax dispute.
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September 08, 2026
With New Tax Partner, Simpson Thacher Boosts Sports Focus
Jonathan Westreich joined Simpson Thacher & Bartlett LLP as a tax partner in its Los Angeles office, the firm announced Tuesday, deepening the firm's sports, media and entertainment bench.
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September 08, 2026
IRS Accepting Applications To 2027 Real-Time Audit Program
The Internal Revenue Service is accepting applications for its compliance assurance process real-time audit program for 2027, the agency announced Tuesday.
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September 08, 2026
Canada Defends Retaliatory Tariffs Against US As Necessary
Canadian Prime Minister Mark Carney defended Canada's retaliatory tariffs against the U.S. as they went into effect Tuesday, saying they are needed to protect Canadian workers and industries from President Donald Trump's latest trade war action.
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September 08, 2026
DC Circ. Affirms Injunction Against IRS-ICE Data Sharing
The D.C. Circuit affirmed a lower court's preliminary injunction Tuesday barring the IRS from sharing taxpayer data with immigration authorities, finding that the coalition challenging the deal has standing and that the arrangement likely violates the law.
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September 08, 2026
Biotech Company Pays £7.4M To Settle Russia Export Breach
The U.K. arm of an international genome sequencing company has paid a record £7.4 million ($10 million) for breaching export controls after it admitted to supplying sanctioned goods to Russia, HM Revenue & Customs said Tuesday.
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September 08, 2026
HMRC Sets Out £70K Cap In Loan Charge Tax Settlements
HM Revenue & Customs set out new guidance for the U.K.'s loan charge settlement scheme, including a five-step calculation, a cap of £70,000 ($94,600) on discounted payments and a time limit for taxpayers.
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September 08, 2026
HMRC Issues Post-Brexit Duty-Free Changes For Alcohol
Britain's tax authority said Tuesday that it's changing duty-free allowances on alcohol for travelers entering the U.K. starting in October as part of post-Brexit measures to simplify rules.
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September 08, 2026
EU Figure Defends Tax Data Guards Amid Exchange Concerns
Amid criticism that taxpayer privacy is not sufficiently protected, a European Union tax official said Tuesday that the bloc has strong measures in place to address data-protection breaches and protect taxpayers, such as the suspension of information sharing between member states.
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September 07, 2026
Healey Won't Rule Out Tax Hikes Despite Business Demands
Chancellor John Healey declined on Monday to rule out tax hikes in the autumn Budget statement despite demands from industry groups to reduce the fiscal pressure on businesses.
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September 07, 2026
EU Nations Fear Digital Tax Backlash Ahead of Budget Crunch
A number of European Union countries oppose the inclusion of a bloc-wide digital services tax in the EU's long-term budget because of its potential to aggravate geopolitical tensions, according to a Council of the European Union document seen by Law360 on Monday.
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September 04, 2026
4 Books Transfer Pricing Economists Think You Should Read
What do transfer pricing experts — economists, specifically — do in the summer? In July, many of them attend the National Association for Business Economics' annual transfer pricing symposium and discuss their favorite books with Law360 during the coffee breaks. Others were kind enough to do it during their regular work hours. Here, Law360 looks at four of their picks.
Expert Analysis
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Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling
The Seventh Circuit’s recent decision in Pable v. Chicago Transit Authority, affirming the dismissal of an ex-employee’s retaliation claims, highlights the importance of properly handling the preservation of ephemeral messages and clarifies key sanctions issues, says Philip Favro at Favro Law.
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What 2 Profs Noticed As Transactional Law Students Used AI
After a semester using generative artificial intelligence tools with students in an entrepreneurship law clinic, we came away with numerous observations about the opportunities and challenges such tools present to new transactional lawyers, say professors at Cornell Law School.
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BigLaw Settlements Should Not Spur Ethics Deregulation
A recent Law360 op-ed argued that loosening law firm funding restrictions would make BigLaw firms less inclined to settle with the Trump administration, but deregulating legal financing ethics may well prove to be not merely ineffective, but counterproductive, says Laurel Kilgour at the American Economic Liberties Project.
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5 Ways Lawyers Can Earn Back The Public's Trust
Amid salacious headlines about lawyers behaving badly and recent polls showing the public’s increasingly unfavorable view of attorneys, we must make meaningful changes to our culture to rebuild trust in the legal system, says Carl Taylor at Carl Taylor Law.
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Legal Jeopardy Looms Over Trump's Trade Negotiation Plans
Even as the Trump administration announces one trade deal after another, the legal authority of the executive branch to impose tariffs under consensual arrangements with leading trading partners is just as debatable as the unilateral imposition of U.S. tariffs under the president's executive orders, says Jeffrey Bialos at Eversheds Sutherland.
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What US-India Trade Deal Will Mean For Indian Pharma
Complicated by newly imposed tariffs from the U.S., the outcome of the U.S.-India trade talks is poised to reshape not just trade policy, but also the strategic alignment of the two countries' pharmaceutical ecosystems, says Jashaswi Ghosh at Holon Law Partners.
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Bar Exam Reform Must Expand Beyond A Single Updated Test
Recently released information about the National Conference of Bar Examiners’ new NextGen Uniform Bar Exam highlights why a single test is not ideal for measuring newly licensed lawyers’ competency, demonstrating the need for collaborative development, implementation and reform processes, says Gregory Bordelon at Suffolk University.
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A Simple Way Courts Can Help Attys Avoid AI Hallucinations
As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.