International
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September 04, 2026
BlueCrest Ruling Sparks Tax Uncertainty For UK Firms
The U.K. Supreme Court's recent ruling that fund managers are taxable as employees rather than partners injects considerable uncertainty into the financial services industry, with companies potentially facing increased scrutiny from tax authorities and less predictable tax obligations.
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September 04, 2026
Spain Calls For EU Energy Firm Tax To Fund Climate Action
Spain called on the European Union to consider a levy on the profits of oil and gas companies to fund the region's response to the climate crisis, according to a letter and policy paper seen Friday by Law360.
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September 04, 2026
EU Countries Bristle At Tax Avoidance Rule Proposal
European Union member states are concerned that proposed changes to anti-tax avoidance rules, such as those that relate to how much interest companies can deduct from taxable profits, may result in revenue losses and an increased risk of tax abuse, EU officials told Law360 on Friday.
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September 03, 2026
Canadian Group Can't Blend Insurance Businesses' Income
A fraternal benefit society cannot blend its life insurance and accident insurance businesses for tax purposes, Canada's Federal Court of Appeal said, setting aside a lower court's decision.
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September 03, 2026
Australia Floats Bill For 30% Min. Tax On Discretionary Trusts
Australia is seeking feedback on a bill that would create a 30% minimum tax on discretionary trusts to better align tax rates on trust income and employment income, the Department of the Treasury said.
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September 03, 2026
Firm Must Give Client Docs To Tax Agency, Canada Court Says
A Toronto-based accounting firm must hand over client information to the Canada Revenue Agency, a Canadian appeals court ruled, holding that a lower court erred in giving the firm "a second kick at the can" in fighting to withhold documents.
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September 03, 2026
EU Council OKs Bloc Customs Modernization Program
A suite of changes aimed at modernizing the European Union's customs administration to help it handle the e-commerce boom is on the precipice of implementation after the Council of the EU approved them Thursday, teeing up a final vote in the European Parliament.
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September 03, 2026
EU Moves To Ease Armenia Tariffs After Russian Restrictions
The European Parliament's International Trade Committee on Thursday advanced a measure that would remove ad valorem duties on a swath of Armenian products to provide aid to the country in the wake of Russian trade restrictions.
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September 02, 2026
Airbnb Can't Nix IRS Expert In $1.3B Bill Fight, Tax Court Says
The U.S. Tax Court denied Airbnb's bid to strike IRS expert witness reports from discovery proceedings in the company's challenge against a $1.3 billion tax bill, ruling Wednesday that a procedural rule governing expert testimony applies only to trials.
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September 02, 2026
German Gov't Backs €10B Tax Break, 'Super-Rich Tax'
Germany's cabinet approved a bill Wednesday that would provide €10 billion ($11.6 billion) in tax relief to low- and middle-income taxpayers, partly funded by adding a 47% top rate for individuals that's been called a "super-rich tax" by the country's Finance Ministry.
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September 02, 2026
Austrian Asset Transfer Meets VAT Exception, EU Court Says
An Austrian man doesn't owe value-added taxes on the transfer of his buildings and other assets to a company he owned, the European Union's top court ruled Wednesday, holding that the transaction falls under an exception in EU VAT law.
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September 02, 2026
Canada Extends Fuel Tax Cut As Wars, Tariffs Drive Up Prices
Canada is prolonging a suspension of its fuel excise tax, citing higher prices driven by wars in the Middle East and Europe as well as U.S. tariffs, the Department of Finance Canada said Wednesday.
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September 02, 2026
HMRC Defeats Shareholder Appeal Over £10M Payout
Britain's tax authority didn't misinterpret tax legislation when it applied anti-avoidance rules to a holding company's payout of £10 million ($13.5 million) to shareholders, a London tribunal ruled Wednesday.
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September 02, 2026
EU Court Backs Partial VAT Clawback on Belgian Business
A Belgian company must repay some of the value-added tax deductions it took for building renovations, the European Union's top court ruled Wednesday, holding that the deductions ceased to be available once the business began leasing its buildings.
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September 02, 2026
Lutnick Says Semiconductor Tariffs Are Coming, With Carveouts
U.S. Secretary of Commerce Howard Lutnick on Wednesday said the U.S. is looking to issue a broad tariff on semiconductors, though he also said it would be structured such that companies that commit to U.S. manufacturing would be exempt.
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September 02, 2026
EU Tax Overhaul Isn't Green Light for Evasion, Official Says
Proposals for European Union tax changes designed to support businesses in the region do not mean the bloc has abandoned its fight against tax evasion, a European Commission official said Wednesday.
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September 02, 2026
OECD Official Presses For EU Biz Tax Regime To Go Further
A European Union proposal to improve the business climate in the bloc could be more effective if it included additional provisions related to research and development and loss-offset rules, a senior figure in the Organization for Economic Cooperation and Development said Wednesday.
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September 01, 2026
Siemens Leaders Testify They Were Unaware Of Tax Strategy
Three executives who described how Siemens' digital software business integrated Mentor Graphics' operations after acquiring that electronic design automation company in 2017 seemed oblivious to the tax aspects of the restructuring that occurred in 2018, their testimony Monday and Tuesday showed.
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September 01, 2026
Investment Co. Disputes IRS' $166M Add-On To Capital Gains
An investment company accused the IRS of mistakenly inflating its 2008 short-term capital gains from certain securities investments to about $170 million from $4 million, telling the U.S. Tax Court the gains were properly deferred during the Great Recession.
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September 01, 2026
Valid Regs Require Abbott To Pay Tax On $8B Gain, IRS Says
The IRS urged the U.S. Tax Court to validate regulations that the agency said required Abbott Laboratories to pay taxes on an $8 billion gain stemming from transactions between its foreign affiliates, arguing the pharmaceutical giant is pushing for "an inappropriately rigid" statutory interpretation.
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September 01, 2026
China Ends Tax Break For Foreign Investor Dividends
Individual foreign investors who receive dividends and bonuses from Chinese companies with foreign capital investments are now liable for a 20% withholding tax on that income, the government said Tuesday, ending a tax break in place since 1994.
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September 01, 2026
UK Maps Out Pension Fund Inheritance Tax Reporting Rules
The U.K. government set out further detail on inheritance tax reporting rules to be rolled out for pension schemes as part of fiscal changes to bring unused pension pots into taxation in April 2027, according to a policy paper.
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September 01, 2026
Sweden To Let Unlisted Cos. E-File Withholding Tax Info
Unlisted Swedish companies that manage their own share registries would be able to file withholding tax information electronically to the Swedish Tax Agency under a bill proposed Tuesday by the Ministry of Finance.
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September 01, 2026
Temporary Tariffs Exceeded Trump's Power, Fed. Circ. Told
President Donald Trump illegally based his temporary tariffs on the misapplication of a law allowing the president to address balance-of-payment deficits, two businesses told the Federal Circuit, pushing the court to preserve a U.S. Court of International Trade ruling against the tariffs.
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September 01, 2026
Ireland Proposes Retail Investment Accounts With Flat Tax
Ireland wants to create accounts for Irish retail investors with a flat-rate tax on the account value above an exempted threshold, which would simplify the investment tax system compared to current rules, the government said.
Expert Analysis
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Considerations When Invoking The Common-Interest Privilege
To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.
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The Law Firm Merger Diaries: Making The Case To Combine
When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.
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8th Circ. Decision Shipwrecks IRS On Shoals Of Loper Bright
The Eighth Circuit’s recent decision invalidating transfer pricing regulations in 3M Co. v. Commissioner may be the most significant tax case implementing Loper Bright's rejection of agency deference as a judicial tool in statutory construction, says Edward Froelich at McDermott.
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Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
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Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
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E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
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Defeating Estoppel-Based Claims In Legal Malpractice Actions
State supreme court cases from recent years have addressed whether positions taken by attorneys in an underlying lawsuit can be used against them in a subsequent legal malpractice action, providing a foundation to defeat ex-clients’ estoppel claims, says Christopher Blazejewski at Sherin and Lodgen.
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The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
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Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.