International

  • 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.

  • July 15, 2026

    Pillar 2 Revenue Intake Falls Short Of Predictions, OECD Says

    The worldwide corporate 15% minimum tax agreement known as Pillar Two has so far brought in less revenue than expected, the Organization for Economic Cooperation and Development said Wednesday.

  • July 15, 2026

    EU Court Says Danish VAT Rule Must Truly Target Tax Evasion

    Denmark can set a 100% minimum ownership threshold for businesses wishing to form a VAT group only if national courts deem the requirement necessary and proportionate for combating tax abuse, a European Union court said Wednesday.

  • July 14, 2026

    Bike Seller Says IRS' Undervaluation Caused $3M Deficiency

    A California bicycle seller told the U.S. Tax Court that the IRS' faulty appraisal of its value caused the agency to mischaracterize a transaction with its parent company as a discharge of indebtedness and a $15.5 million income increase, leading to a $3.3 million deficiency assessment.

  • July 14, 2026

    IRS Ethics Guidance Highlights AI Billing Tensions

    Recent IRS ethics guidance urged attorneys to acknowledge the time-saving features of artificial intelligence when billing clients, underlining the legal industry's ongoing reckoning with how, or if, this technology fits into the traditional practice of charging by the hour.

  • July 14, 2026

    Port Co. Can't Claim Tax Breaks On £57M, Tribunal Told

    A London tribunal was wrong to rule that Liverpool's port operator can claim tax allowances on £57.1 million ($76.4 million) spent constructing part of a deep-water container terminal, the U.K. tax authority argued Tuesday.

  • July 14, 2026

    US Refunded $49.2B In Tariffs Last Month, Treasury Says

    The U.S. government issued tariff refunds totaling more than $49.2 billion in June, dragging down customs duties to account for a monthly net loss of $25.5 billion in the federal accounts, according to the U.S. Department of the Treasury.

  • July 14, 2026

    3 Convicted In €50M German VAT Fraud With Cars, Masks

    A Berlin court convicted three individuals, including a tax adviser, tied to a €50 million ($57.1 million) value-added tax fraud involving luxury vehicles and medical face masks, the European Public Prosecutor's Office said Tuesday.

Expert Analysis

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • Tax Directive Marks Milestone In Harmonizing EU System

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    The Council of the European Union’s recently adopted tax directive is a significant step toward streamlining and modernizing procedures for member states, and will greatly reduce administrative burden and compliance costs for cross-border investors, says Martin Phelan at Simmons & Simmons.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Small Biz Caught In Corporate Transparency Act Crossfire

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    Despite compliance being put on hold due to a nationwide preliminary injunction, small businesses have been caught in the middle of the legal battle over the Corporate Transparency Act — and confusion over the law's requirements could result in major penalties, say attorneys at Snell & Wilmer.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • What's Ahead As Transparency Act Comes To A Crossroads

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    Synthesizing the contrasting federal district and appellate court rulings on the Corporate Transparency Act’s validity reveals several main areas of debate that will likely remain at issue as challenges to the law continue winding through the courts, say attorneys at Farella Braun.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

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