International

  • 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.

  • September 29, 2026

    Calif. Man Can't Duck $1M Penalties For Unreported Accounts

    A San Diego businessman is on the hook for more than $1.1 million in civil penalties for failing to disclose offshore accounts to the IRS, a California federal judge said, holding that a disputed conversation between the man and his accountant did not preclude a ruling for the government.

  • September 29, 2026

    EU Prosecutors Arrest 7 In Alleged €300M Phone Scam

    Seven people have been arrested as part of an investigation into a network accused of tricking consumers into buying over a million used mobile phones sold as new to pocket €300 million ($340 million), including €30 million in stolen value-added tax, EU prosecutors said Tuesday.

  • September 29, 2026

    5 Convicted In Latvia For Tax Evasion Linked To VAT Fraud

    A Latvian court convicted five individuals of tax evasion linked to their participation in an organized crime group that defrauded the French and German governments of €1.13 million ($1.28 million) in value-added taxes, the European Public Prosecutor's Office said Tuesday.

  • September 29, 2026

    Spain Seeks Data Protection Clarity For Tax Info Exchanges

    Spain is pushing for new provisions in a European Union tax law to more clearly permit international tax information transfers for reasons of public interest even when they are recurrent, according to a document seen by Law360 on Tuesday.

  • September 29, 2026

    EPPO Indicts 2 From Poland For Suspected Role In VAT Fraud

    The European Public Prosecutor's Office has indicted two Polish individuals over accusations that they participated in an organized crime group that conducted cross-border value-added tax fraud with electronics, the office said Tuesday.

  • September 28, 2026

    3 Takeaways From Siemens' Trial Over $3.5B Tax Deduction

    Internal conflict at the IRS over a penalty, the recent court victory for another Siemens entity and the company's detailed tax planning are key factors the U.S. Tax Court will have to consider in deciding Siemens USA's case over a $3.5 billion deduction claimed for 2018.

  • September 28, 2026

    IRS Warns New ETF Strategies Could Be Abusive

    New strategies using exchange-traded funds may be abusing the tax benefits of these legitimate investment vehicles holding various securities, the IRS said Monday, asking for public feedback on future enforcement that can avoid putting long-established tax planning practices at high risk.

  • September 28, 2026

    British Airways Beats £5.8M Tax Bill For Worker Hotel Stays

    Money that British Airways spent on London hotel rooms for cabin crew members working back-to-back shifts was not employee income subject to nearly £5.8 million ($7.7 million) in taxes, a U.K. court ruled Monday, saying the funds were deductible travel expenses.

  • September 28, 2026

    Australia Tax Take $3.2B Above Forecast, Gov't Says

    Australia's tax take for the 2025-2026 fiscal year was AU$4.6 billion ($3.2 billion) above forecast on the back of strong collections from its retirement savings program and investment income and despite tax cuts, the government said Monday.

  • September 28, 2026

    Creditor Has Priority Over Co.'s Tax Refunds, Court Says

    An Australian coal mining company's secured creditor has first priority over a chunk of about AU$7.5 million ($5.3 million) in contested tax refunds compared with a company that purchased the refunds, the Supreme Court of Queensland said, reversing a trial court's decision.

  • September 28, 2026

    US, China Reach Deal On Tariff Cuts On $30B In Goods Each

    An intergovernmental body tasked with managing trade between the U.S. and China has reached an agreement on $30 billion worth of nonsensitive goods exported from one country to the other that could benefit from more favorable tariff treatment.

  • September 28, 2026

    'Survivor' Winner Asks 1st Circ. To Vacate $3.3M Tax Ruling

    The First Circuit should vacate a Rhode Island federal court's $3.3 million tax judgment against the first "Survivor" winner, he told the appeals court, saying a senior U.S. district judge improperly refused to review an objection he filed challenging his tax debt.

  • September 28, 2026

    High Court Ruling Requires FBAR Case Redo, 5th Circ. Told

    The U.S. government asked the Fifth Circuit to vacate and remand a Texas federal court's decision that struck down the IRS' $1 million penalty assessment over a woman's undisclosed foreign bank accounts, saying that a June U.S. Supreme Court decision conflicts with the trial court's ruling.

  • September 28, 2026

    2 Men Deny Role In Alleged Tax Avoidance Scheme

    Two men accused of defrauding the government by running a tax-avoidance scheme pled not guilty on Monday, with a trial due to be held in spring 2027.

  • September 28, 2026

    EU To Remove Panama, Vietnam From Tax Blacklist

    The European Union is set to remove Panama and Vietnam from its primary list of noncooperative jurisdictions for tax purposes during a planned update in October, three EU officials told Law360 on Monday.

Expert Analysis

  • 2 AI Snafus Show Why Attys Can't Outsource Judgment

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    The recent incident involving Sullivan & Cromwell where citations in a filed motion were fabricated by artificial intelligence, as well as a punitive ruling from the Sixth Circuit in U.S. v. Farris, demonstrate that the obligation to supervise AI has belonged and always will belong to lawyers, says John Powell at the Kentucky School Boards Association.

  • Improving Well-Being In Law, 10 Years After Landmark Study

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    An important 2016 study revealed significant substance abuse and mental health issues among lawyers, and while the findings helped normalize the conversation around these topics, a decade later, structural change is still needed, says Denise Robinson at PLI.

  • Hungary CPAC Funding Probe Could Implicate US Entities

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    A Hungarian anti-corruption investigation into claims that the former prime minister used taxpayer funds to support the Conservative Political Action Conference could include potential cross-border political and financial dimensions that create multiple touchpoints for U.S. regulatory and enforcement interest, say attorneys at Ballard Spahr.

  • Mitigating Multistate Risks As California Expands Tax Reach

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    Though California's new sourcing rules and extension of the pass-through entity election have created uncertainty, practitioners should file protective returns to respect the law's ambiguity and take certain other steps to protect clients from the costs of losing a future audit, says attorney Delina Yasmeh.

  • E-Discovery Quarterly: Recent Rulings On ESI Control

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    Several recent federal court decisions have perpetuated a split over what constitutes “control” of electronically stored information — with judges divided on whether the standard should turn on a party's legal right or practical ability to obtain the information, say attorneys at Sidley.

  • 2 Discovery Rulings Break With Heppner On AI Privilege Issue

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    While a New York federal court’s recent ruling in U.S. v. Heppner suggests that some litigants’ communications with AI tools are discoverable, two other recent federal court decisions demonstrate that such interactions generally qualify for work-product protection under the Federal Rules of Civil Procedure, says Joshua Dunn at Brown Rudnick.

  • CBP's $166B Tariff Refund Portal Needs 4 Safeguards

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    Before launching its automated web portal to process tariff-refund disbursements on April 20, U.S. Customs and Border Protection should apply the expensive lessons learned from the pandemic-era employee retention credit, says Peter Gariepy at RubinBrown.

  • Calculating Damages In IEEPA Tariff Refund Litigation

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    To calculate damages in the spate of refund litigation triggered by the U.S. Supreme Court's recent decision invalidating tariffs collected under the International Emergency Economic Powers Act, the central question will be how to determine where in the supply chain their economic burden ultimately came to rest, say analysts at Charles River Associates.

  • Alpine Skiing Makes Me A Better Lawyer

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    Skiing has shaped habits I rely on daily as an attorney — focus, resilience and the ability to remain steady when circumstances shift rapidly — and influences the way I approach legal strategy, client counseling and teamwork, says Isaku Begert at Marshall Gerstein.

  • What A Court Doc Audit Reveals About Erroneous Filings

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    My audit of 1,522 court documents from last month found that over 95% contained at least one verifiable error, with fewer than 1% showing clear indicators of artificial intelligence use — highlighting above all else that lawyers may want to focus most on strengthening their review processes, says Elliott Ash at ETH Zurich.

  • Getting The Most Out Of Learning And Development Programs

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    Junior associates can better develop the legal, business and interpersonal skills they need for long-term success by approaching their firms’ learning and development programs armed with five tips for getting the most out of these resources, says Lauren Hakala at Reed Smith.

  • AI Presents A Make-Or-Break Moment For Outside Counsel

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    The rapid adoption of artificial intelligence by corporate legal departments is forcing a long-overdue reset of the relationship between inside and outside counsel, and introducing a significant opportunity to shed frustrating inefficiencies and strengthen collaboration for firms willing to embrace the shift, says Intel Chief Legal Officer April Miller Boise.

  • 8 Tariff Refund Questions For Restructuring Professionals

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    For restructuring and turnaround professionals, seeking refunds following the U.S. Supreme Court's recent decision invalidating tariffs imposed under the International Emergency Economic Powers Act raises several questions about how to capture legitimate recoveries while protecting an enterprise from the consequences of its own history, says Jonny Frank and Laura Greenman at StoneTurn, and Andrew Popescu at Province.

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