International
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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.
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July 28, 2026
Trade Unions Urge Burnham Toward Higher Taxes On Banks
U.K. Prime Minister Andy Burnham should back higher taxes on banks following Barclays Group's financial results, a group of trade unions urged Tuesday.
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July 28, 2026
Tax Court Ruling Doesn't Help Liberty Global, 10th Circ. Told
A recent U.S. Tax Court decision that tossed IRS regulations doesn't help Liberty Global's bid for a $2.4 billion deduction under the same statute, the federal government told the Tenth Circuit, arguing that the company's transactions are still "economically meaningless."
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July 28, 2026
Ex-DOJ Officer Returns To Direct Tax Appeals Branch
The former chief of the appeals section of what was once the Tax Division of the U.S. Department of Justice has returned to the agency to helm the appellate arm of the department's newly named civil tax branch, she announced.
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July 28, 2026
Developer Wins £1.9M Property Tax Overpayment Dispute
Britain's tax authority can't recoup a refund to a developer who clawed back overpayment of £1.9 million ($2.5 million) in tax on a property purchase, a London tribunal ruled.
Expert Analysis
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Adapting To Private Practice: From DOJ Enviro To Mid-Law
Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.
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Legal Ethics Considerations For Law Firm Pro Bono Deals
If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.
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10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.
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Power To The Paralegals: The Value Of Unified State Licensing
Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.
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10 Soft Skills Every GC Should Master
As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
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A Cold War-Era History Lesson On Due Process
The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.
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How BigLaw Executive Orders May Affect Smaller Firms
Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
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Tariffs And FCA Create Perfect Storm For Importers
The Trump administration's aggressive tariff policies pose a high risk to certain importation practices that are particularly likely to trigger False Claims Act enforcement, say attorneys at Jeffer Mangels.