International
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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July 30, 2026
Perenco Beats HMRC's Challenge Of £39M In Tax Allowances
British oil company Perenco is entitled to tax allowances of £39 million ($52.5 million) on the purchase of BP oilfields even though it agreed to sell part of the sites to Premier Oil days later, a London tribunal ruled, rejecting a challenge by HM Revenue & Customs.
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July 30, 2026
Airbus Pays HMRC £6.4M Over Export Control Breaches
Aerospace giant Airbus reached an agreement with the U.K. tax authority to pay £6.4 million ($8.6 million) to settle claims that the company breached export control rules, the agency announced Thursday.
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July 30, 2026
EU Electricity Tax Proposal Lacks Legal Basis, Germany Says
A European Union proposal to put an electricity tax change to a majority vote — rather than seeking member states' unanimous approval — is likely illegal and should therefore be dropped, according to a letter written by a German government official and seen Thursday by Law360.
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July 29, 2026
New CFC Levy Doesn't Tax Foreign Income, MTC Reps Say
States can piggyback off the federal government's new tax treatment for income from controlled foreign corporations without bringing foreign income into their tax bases, Multistate Tax Commission representatives said Wednesday.
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July 29, 2026
Ruling May Further Erode IRS' Post-Loper Bright Authority
The U.S. Court of Federal Claims recently held that a general congressional grant of authority by itself cannot support tax regulations, potentially weakening a foothold the IRS had planned to use after the U.S. Supreme Court's 2024 Loper Bright ruling.
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July 29, 2026
Official Defends IRS' Argument On Intercompany Loans
Companies borrowing from their affiliates need to establish that they are doing so on an arm's-length basis, an Internal Revenue Service official said Wednesday, defending the agency's position in current litigation against Eaton Corp. at a conference in Washington, D.C.
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July 29, 2026
Bressler Grows In Northeast, Southeast With Atty Trio Hire
Bressler Amery & Ross PC announced Wednesday that the firm has added three attorneys in Alabama, Florida and New Jersey to bolster its capabilities in commercial litigation, insurance defense, tax, trusts and estates.
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July 30, 2026
CORRECTED: Tipster's Info Didn't Aid IRS Audit Of Co., DC Circ. Told
The Internal Revenue Service appropriately denied a whistleblower award to an individual alleging that a company underpaid taxes by not following transfer pricing regulations, the U.S. government told the D.C. Circuit, saying the information did not contribute to an audit of the company.
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July 29, 2026
Burnham Not Ruling Out Tax Hikes For Social Care Plan
U.K. Prime Minister Andy Burnham declined Wednesday to rule out tax hikes to recoup the costs of a new national care service to address problems related to social care in Britain.
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July 29, 2026
Digital Services Tax Could Strain US-EU Trade, Irish PM Says
Ireland's prime minister warned that a European Union-wide digital services tax could undermine the EU-U.S. trade agreement, meaning lawmakers must tread carefully when considering such a tax to fund the next long-term EU budget.
Expert Analysis
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A Look At DOJ's Dropped Case Against Early Crypto Operator
The prosecution of an early crypto exchange operator over alleged unlicensed money transmission was recently dropped in Indiana federal court, showcasing that the U.S. Justice Department may be limiting the types of enforcement cases it will bring against digital asset firms, say attorneys at Greenberg Traurig.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
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Navigating Antitrust Risks When Responding To Tariffs
Companies should assess competitive perils, implement compliance safeguards and document independent decision-making as they consider their responses to recent tariff pressures, say attorneys at White & Case.
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Key Points From HMRC's Tax Reform Proposals
Although HM Revenue & Customs’ recent proposals for reform of U.K. transfer pricing and permanent establishment rules align with the latest international consensus, certain amendments may lead to future controversy, say lawyers at Skadden.
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Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.
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IRS Should Work With Industry On Microcaptive Regs
The IRS should engage with microcaptive insurance owners to develop better regulations on these arrangements or risk the emergence of common law guidance as taxpayers with legitimate programs seek relief in the federal courts, says Dustin Carlson at SRA 831(b) Admin.
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What To Note As UK Adopts OECD Crypto Disclosure Rules
With the U.K.’s recent announcement that it will adopt the Organization for Economic Cooperation and Development's crypto-asset reporting framework, users and providers will benefit from understanding the context surrounding the decision and the framework's intended goal of clamping down on tax evasion, say lawyers at Brown Rudnick.
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Senate's 41% Litigation Finance Tax Would Hurt Legal System
The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.
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Trade In Limbo: The Legal Storm Reshaping Trump's Tariffs
In the final days of May, decisions in two significant court actions upended the tariff and trade landscape, so until the U.S. Supreme Court rules, businesses and supply chains should expect tariffs to remain in place, and for the Trump administration to continue pursuing and enforcing all available trade policies, say attorneys at Ice Miller.
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Move Beyond Surface-Level Edits To Master Legal Writing
Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.
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9th Circ. Has Muddied Waters Of Article III Pleading Standard
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.
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How AI May Reshape The Future Of Adjudication
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.