International

  • August 04, 2026

    Tax Court OKs 3M's $5.2M Due After 8th Circ. Nixed IRS Rule

    The U.S. Tax Court signed off Tuesday on 3M Co. and the IRS' conclusion that the company overpaid its taxes by about $5.2 million, which the parties calculated after the Eighth Circuit rejected the agency's allocation of overseas income.

  • August 04, 2026

    5 Indicted In Czech VAT Fraud On Chinese Imports

    European officials have indicted five individuals suspected of defrauding the Czech authorities of €17.4 million ($20 million) in value-added tax on goods imported from China, the European Public Prosecutor's Office said in a statement.

  • August 04, 2026

    EU Carbon Tax Fallout Overestimated In India, Group Says

    The cost of the European Union's carbon levy for India's steel industry may be lower than previously expected, as researchers have failed to account for the diverse nature of the sector, a climate think tank reported Tuesday.

  • August 04, 2026

    HMRC Beats Abuse Liability Claim Over Homophobic Emails

    A government employee cannot hold HMRC responsible for years of homophobic abuse despite its failure to strengthen safeguards against anonymous emails as a tribunal found that those shortcomings were unrelated to his sexual orientation.

  • August 03, 2026

    25 States Sue Trump Over 3rd Round Of Global Tariffs

    California, Arizona and 23 other states sued the Trump administration in the U.S. Court of International Trade on Monday claiming the president is trying for a third time to impose illegal tariffs against nearly all the country's trading partners, this time under the cover of federal law meant to combat forced labor.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • 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.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

    Excerpt from Practical Guidance
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    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • IRS Should Revise Overbroad Microcaptive Regs

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    Rather than seeking to curtail use of congressionally sanctioned microcaptive insurance programs by imposing burdensome disclosure obligations, the Internal Revenue Service should revisit its recently finalized regulations and implement rules tailored to address areas of specific abuse, say attorneys at Zerbe Miller.

  • What's Next For Russia Sanctions After Task Force Disbanded

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    Attorney General Pam Bondi’s recent disbanding of Task Force KleptoCapture, which was initially aimed at seizing Russian oligarchs’ funds and assets, is unlikely to mean the end of Russia sanctions enforcement and other economic countermeasures, as the architecture for criminal enforcement remains in place, say attorneys at BakerHostetler.

  • How Law Firms Can Counteract The Loneliness Epidemic

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    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

  • 5 Keys To Building Stronger Attorney-Client Relationships

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    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Attorneys Must Act Now To Protect Judicial Independence

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    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

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