International

  • July 20, 2026

    EU Urges Tighter Customs Checks Amid Small-Parcel Influx

    With low-value imports on the rise, more work is needed to ensure that goods entering the European Union comply with product standards, the European Commission said Monday.

  • July 18, 2026

    HMRC Rewards Could Benefit 1,200 Whistleblowers Annually

    At least 1,200 tax investigations last year were large enough to qualify for the U.K. tax authority's enhanced reward scheme for whistleblowers, which is expected to boost the quantity and quality of disclosures, Pinsent Masons said Saturday.

  • July 17, 2026

    Keysight Invalidates IRS Rule On GILTI, Abbott Says

    A 2019 rule on the calculation of global intangible low-taxed income that the IRS relied on to allocate $8 million to Abbott Laboratories in 2020 is invalid, the company said, citing a recent ruling by the U.S. Court of Federal Claims.

  • July 17, 2026

    Taxation With Representation: Freshfields, Slaughter And May

    In this week's Taxation With Representation, Uber Technologies Inc. buys food delivery company Delivery Hero SE, engineering group ABB Ltd. acquires flow technology company Rotork PLC, and Eli Lilly and Co. buys drug developer AtaiBeckley Inc.

  • July 17, 2026

    EU Launches Electricity Tax Plan To Spur Clean Fuel Shift

    The European Union has unveiled an initiative that will require member states to tax electricity at a lower rate than natural gas to support the bloc's climate goals.

  • July 17, 2026

    UK Litigation Roundup: Here's What You Missed In London

    The past week in London has seen Snapchat and Dolby press on with a fresh infringement claim in their ongoing patent battle, The Telegraph face an intellectual property claim by a photo archive, a group of international human rights barristers and chambers sued, and oil business Equinor embroiled in a contract dispute with BP after recently acquiring full ownership in their offshore project. Here, Law360 looks at these and other new claims in the U.K.

  • July 17, 2026

    EU Countries Split On Pillar 2 Multinationals' Reporting Breaks

    European Union countries are deeply divided on proposals from the European Commission to exempt Pillar 2 companies from certain rules that aim to prevent tax abuse, EU officials told Law360.

  • July 16, 2026

    Tile Importer Adds To Tax Dispute Over Captive Arrangement

    A New York glass tile importer that had challenged IRS income adjustments of $4.8 million for 2018 through 2020 related to its captive insurance program added a fourth year to its dispute, saying the agency erred in increasing its income by $1.2 million for 2021.

  • July 16, 2026

    Meta Says Altera Ruling Doesn't Control In Stock Option Fight

    The Ninth Circuit's 2019 ruling against Altera, which upheld an IRS regulation requiring companies to share the cost of stock options in joint ventures with foreign affiliates, has no bearing on Meta Platforms' dispute over the same issue, the social media company told the U.S. Tax Court.

  • July 16, 2026

    German Court Convicts Former Banker In €320M Cum-Ex Case

    A former banker at an Australian firm was convicted Thursday by a German court of attempting €320 million ($366 million) in tax evasion as part of a cum-ex dividend scandal, a court spokesperson told Law360.

  • July 16, 2026

    Ashurst Perkins Adds Tax Pro In LA From Stradling Yocca

    Ashurst Perkins Coie announced Thursday that it has bolstered its tax practice with a Los Angeles-based partner who came aboard from Stradling Yocca Carlson & Rauth PC.

  • July 16, 2026

    HMRC Seeks Input On Reworking Bank Levy Definitions

    HM Revenue & Customs is seeking input on changing some of the definitions of terms in the U.K.'s bank levy legislation because of changes to the provisions they reference, according to a consultation launched Thursday.

  • July 16, 2026

    USTR Broadens Exemptions Ahead Of 25% Brazil Tariff

    A 25% tariff on Brazilian goods will begin next week with an expanded exemption list following public comments on the action, U.S. Trade Representative Jamieson Greer announced.

  • July 16, 2026

    Belgian Energy Revenue Cap Is Lawful, EU Court Adviser Says

    An adviser to the European Union's top court backed Belgium's application of a bloc-wide mechanism for capping revenue collected by certain energy companies, concluding Thursday that the levy didn't deviate from EU law despite applying at a lower threshold.

  • July 16, 2026

    HMRC Resists Port Co.'s Claim To Broader Tax Allowances

    HM Revenue & Customs pushed back Thursday against Liverpool's port operator over its claims that the construction costs of a quay wall qualify for capital allowances, arguing before the Upper Tribunal that the use of the structure to mount cranes doesn't entitle it to such tax breaks.

  • July 16, 2026

    Frozen Thresholds Drag 10M UK Pensioners Into Paying Tax

    The number of U.K. pensioners paying income tax has risen by three million in the five years since earning thresholds were frozen, government figures have revealed.

  • July 16, 2026

    HMRC Seeks Retrial After Hung Jury In Tax KC Evasion Case

    A judge discharged jurors on Thursday in HM Revenue and Customs' prosecution of a barrister for tax evasion after almost two weeks of deliberations in which the panel was unable to reach a verdict.

  • July 15, 2026

    Circuit-By-Circuit Guide To The US Supreme Court's Term

    Federal appeals courts had wide-ranging successes and struggles during the U.S. Supreme Court's recently completed term: One had its best showing in years following its worst showing in years; one felt déjà vu after recently starting to find favor with the justices; and one saw its reputation for independence occupy a rare role in the Supreme Court spotlight.

  • July 15, 2026

    Eaton Says IRS Position Turns 'Arm's Length' On Its Head

    The IRS' argument in support of its income allocations to Eaton Corp. from an Irish affiliate effectively inverts the arm's-length standard underlying U.S. transfer pricing law, seeking to price transactions between related companies by assuming non-arm's-length behavior, the company told the U.S. Tax Court.

  • July 15, 2026

    CIT Judge Says Order Incoming For Next Tariff Refund Phase

    The U.S. Court of International Trade judge overseeing U.S. Customs and Border Protection's development of a duty refund system for tariffs struck down by the U.S. Supreme Court forecast new directions for the government as it prepares another phase of its tariff refund system, according to an order published Wednesday.

  • July 15, 2026

    Siemens Wins Tax Deduction In IRS Rules Mismatch Case

    Siemens Medical Solutions is allowed the full dividends-received deduction it claimed for 2019, the U.S. Tax Court held Wednesday, throwing out an IRS regulation that attempted to reduce the deduction by aligning the effective date of different provisions under 2017 tax legislation.

  • July 15, 2026

    HMRC Still Weighing How To Treat Offshore Interest Income

    There's a general consensus that the United Kingdom's tax system creates difficulties for taxpayers with offshore interest income, but there are differing views on how to tackle the issue, so no fixes are being proposed for now, HM Revenue & Customs said Wednesday in summarizing a consultation.

  • July 15, 2026

    Energy Tax Applies To Propane Used For Tests, EU Court Says

    The European Union's energy tax directive applies to propane used by a German company to test gas turbine burners, even though it wasn't burning the propane to generate heat per se except to test the burners, the European General Court said Wednesday.

  • July 15, 2026

    Port Co. Defends Tax Claim On £57M Project At Upper Tribunal

    Liverpool's port operator defended its claim at the Upper Tribunal on Wednesday to tax allowances on more than £57 million ($76.3 million) in construction costs after Britain's tax authority argued that the project didn't qualify for the tax breaks.

  • July 15, 2026

    Russia Sanctions Bill Goes Too Far On Tariff Power, Dems Say

    A reworked version of a bipartisan bill aimed at sanctioning Russia over the war in Ukraine wrongly places too much tariff power in the hands of President Donald Trump, some leading congressional Democrats said.

Expert Analysis

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • How The CRE Industry Is Adapting To Tariff Uncertainty

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    Amid uncertainty about pending tariffs and their potential ripple effects, including higher material costs, supply chain delays and tighter margins, commercial real estate industry players are focusing on strategic planning and risk mitigation, says Daniel Diaz Leyva at Day Pitney.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

  • Trade Policy Shifts Raise Hurdles For Gov't And Cos. Alike

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    The persistent tension between the Trump administration's fast-moving and aggressive trade policies and the compliance-heavy nature of the trade industry creates implementation challenges for both the business community and the government, says Sara Schoenfeld at Kamerman.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Preparing For Tariffs On Canadian Power In The Northeast

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    The on-again, off-again risk of import and export tariffs on energy transactions between the U.S. and Canada may have repercussions for U.S. energy stakeholders in the ISO New England and New York Independent System Operator electricity markets — but there are options that could help reduce cost impacts, say attorneys at Husch Blackwell.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • Mitigating Tariff Risks For Healthcare In US And Canada

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    Healthcare stakeholders should take steps to evaluate the impact of cross-border tariffs, as the historically strong ties between Canada and the U.S. demonstrate the potential for real disruption and harm to the healthcare industry in both countries, say attorneys at Norton Rose.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

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