International

  • October 07, 2026

    USTR Probes EU Carbon Tax's Impact On US Trade

    The U.S. is considering whether the European Union's carbon import tax and proposals to expand its scope harm American producers, the U.S. Trade Representative's Office said.

  • October 07, 2026

    Justices' Ruling Has No Bearing In FBAR Case, 5th Circ. Told

    The U.S. Supreme Court's decision upholding federal fines against wireless giants has no bearing on the government's appeal to reinstate the IRS' $1 million penalty against a woman for failing to follow her foreign bank account reporting obligations, she told the Fifth Circuit.

  • October 07, 2026

    Irish Watchdog Flags Reliance On Corp. Tax As Risky

    Ireland's 2027 budget risks putting public finances on a worse trajectory by breaking spending limits and increasingly relying on high-risk corporate tax revenue, the country's budget watchdog said.

  • October 07, 2026

    11 Arrested In €100M Plastics VAT Fraud, EU Says

    Italian authorities have detained 11 people suspected of evading €100 million ($112 million) in value-added taxes while trading plastic products, the European Public Prosecutor's Office said Wednesday.

  • October 07, 2026

    EU Lawmaker Warns Against Deleting Tax From Biz Proposal

    A European Union proposal to boost entrepreneurship would be significantly undermined if its tax provisions are scrapped, a lead lawmaker said Wednesday, adding that such a decision could create a political deadlock between the EU's legislative branches.

  • October 07, 2026

    UK Trade Body Calls For Tax On Chinese Titanium Dioxide

    The British government should impose a duty on certain Chinese imports in light of an investigation that found China is dumping rutile titanium dioxide on the U.K. market, the Trade Remedies Authority urged Wednesday.

  • October 06, 2026

    Amazon Shoppers' Tariff Refund Suits Sent To Seattle As MDL

    The Judicial Panel on Multidistrict Litigation has centralized a series of proposed class actions accusing Amazon of denying online shoppers tariff refunds, sending lawsuits filed in Florida, Michigan, New York and Ohio to Washington federal court for coordinated proceedings.

  • October 06, 2026

    Treasury Aiming To Replace Corp. Funding Rule, Official Says

    The U.S. Treasury Department is planning to propose regulations that would replace an intercompany funding rule that was designed to prevent corporations from shifting income out of the country through the use of internal debt, a department official said Tuesday.

  • October 06, 2026

    EU Lawmakers Seek Fixes For US Global Minimum Tax Deal

    The European Parliament on Tuesday asked the bloc's executive branch to propose ways "to correct the structural imbalances" created by a deal with the United States to exempt American companies from the international provisions of the 15% global minimum tax.

  • October 06, 2026

    Hungary's Government Proposes 1% Wealth Tax

    Hungary wants to levy an annual 1% wealth tax on fortunes above 1 billion Hungarian forints ($3.07 million) starting at the end of this year, roping in assets held abroad and those held by trusts, private foundations and nonresidents, the government said Tuesday.

  • October 06, 2026

    Ireland Plans To Lift Threshold For Higher Tax Rate In Budget

    The Irish government said Tuesday that it will increase a threshold at which a higher rate of income tax is due as part of its 2027 budget package.

  • October 05, 2026

    Novel Strategy Prompted ETF Guidance, Treasury Atty Says

    The U.S. Department of the Treasury's recent revenue ruling and notice cracking down on improper arrangements using legitimate exchange-traded fund conversions was a response to a marketed transaction that was not squarely addressed by existing rules targeting abusive practices, a department official said Monday.

  • October 05, 2026

    Tax Pros From Brazil, Canada Highlight APA Challenges

    Brazil's nascent transfer pricing system isn't yet prepared for an influx of advance pricing agreement requests, a tax specialist from that country said Monday, while a Canadian attorney said the APA process in his country increasingly resembles an in-depth audit.

  • October 05, 2026

    Philippine Airlines Asks Tax Court To Cut $5.7M Off Tax Bill

    The IRS cannot deny Philippine Airlines a tax exemption on income from passengers and excess baggage just because the Philippines taxes cargo income, the airline told the U.S. Tax Court in a bid to cut more than $5.7 million off a $7.1 million tax bill.

  • October 05, 2026

    Bilzin Sumberg Expands Tax Practice With Nelson Mullins Atty

    Bilzin Sumberg Baena Price & Axelrod LLP has expanded its tax and private wealth practice with the addition of a Miami-based partner from Nelson Mullins Riley & Scarborough LLP.

  • October 05, 2026

    White & Case Hits Back At Agency Over Flawed-Advice Claim

    White & Case LLP has denied responsibility for £2.6 million ($3.4 million) in alleged tax liabilities, arguing that a lettings agency sought advice from Laytons LLP before deciding to pay millions in dividends to offshore trusts.

  • October 05, 2026

    IRS Leaked Whistleblower's Tax Info to DOJ, Agent's Suit Says

    An agent in the IRS Criminal Investigation unit has accused the agency of leaking his personal tax information to the U.S. Department of Justice in retaliation against him for blowing the whistle on what he said was mismanagement in the branch's Chicago office.

  • October 05, 2026

    High Court Won't Consider $30M Argentine Bondholder Claim

    Argentine bondholders claiming the Second Circuit wrongly upheld a block of over $30 million in contractual claims against Argentina won't get a chance to argue their stance at the U.S. Supreme Court, as the justices declined on Monday to review the case.

  • October 05, 2026

    Justices Won't Hear Corporate Transparency Act Challenges

    The U.S. Supreme Court on Monday declined to hear two cases challenging the Corporate Transparency Act, a law designed to establish a national beneficial ownership registry for law enforcement agencies investigating shell companies that was severely curtailed by the U.S. Department of the Treasury.

  • October 05, 2026

    EU Proposes Extension Of VAT Fraud-Fighting Tool

    The European Union suggested extending a mechanism that permits a shift in value-added tax liability from seller to business customer in an attempt to tackle fraud until new digital reporting rules start in July 2030.

  • October 05, 2026

    1M More Taxpayers To Face New Digital Filing Rules, UK Says

    The U.K.'s tax authority urged sole traders and landlords Monday to get ready to comply with digital recordkeeping requirements by April, when more than 1 million more people will become subject to the rules under an effort to modernize tax processes.

  • October 02, 2026

    Int'l Tax In September: Facebook Ruling, BEAT Bill And More

    September kicked off with the announcement of tariffs on semiconductors and ended with the U.S. Tax Court's long-awaited ruling on a computational dispute involving Facebook, with Siemens USA's trial and a bill that would change the U.S. base erosion and anti-abuse tax in the middle. Here, Law360 looks at some of the biggest international tax developments of the past month.

  • October 02, 2026

    DOJ Can't Reverse IRS Curtailing Of $2.4M Penalty, Court Says

    The Department of Justice lacked the authority to reverse the IRS' abatement of a man's penalty of nearly $2.4 million for promoting abusive tax shelters after the agency realized a supervisor hadn't signed off on it, an Illinois federal court said.

  • October 02, 2026

    Dems Slam Proposed Limit On Tax Credits For Immigrants

    A group of Democratic senators urged the U.S. Department of the Treasury to scrap proposed rules that would cut off refundable tax credits to certain immigrants living in the U.S. legally, arguing that the guidance oversteps regulatory authority and would create a "byzantine" system.

  • October 02, 2026

    Former Fla. Rep. Gets 10 Years In Venezuela FARA Case

    A Florida federal judge on Friday sentenced ex-Florida Rep. David Rivera to 10 years in prison for failing to register as a foreign agent and laundering the proceeds of a $50 million contract with a unit of Venezuela's state-owned oil company.

Expert Analysis

  • 5 Things Associates Must Ask About Their Firm's Merger Plan

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    The associates who navigate law firm mergers best ask the right questions early, such as inquiring about partners' plans, to assess how the merger could affect their workflow and career path, says Jackie Bokser-LeFebvre at Major Lindsey.

  • 2 'Rocket Dockets' And The Rules That Propel Them

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    The fastest civil trial courts in the country are currently in the Eastern District of Virginia and the Southern District of Florida, and their chief judges provide insights into the court rules that keep them ahead, says Robert Tata at Hunton.

  • Your Next Litigation Hold Should Cover AI Chat Logs

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    The Delaware Chancery Court’s recent decision in Fortis Advisors v. Krafton to treat a CEO’s artificial intelligence chats as substantive evidence is being read as a discovery warning to litigators, but there is a second duty-to-preserve lesson that is especially pertinent to in-house counsel, say attorneys at Faegre Drinker.

  • Studying Foreign Languages Makes Me A Better Lawyer

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    Studying Italian and Japanese has shown me that learning a new language can benefit a legal career in several ways, including by demonstrating the importance of approaching problems from a fresh perspective and the value of practicing patience with colleagues and clients, says Anna King at Genworth Financial.

  • Sold Inventory May Drive Tax Treatment Of Tariff Refunds

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    Companies determining the tax treatment of refunds expected following the U.S. Supreme Court's February decision invalidating tariffs imposed under the International Emergency Economic Powers Act should consider whether the tariff costs have already reduced their income considering the cost of goods sold, say attorneys at McDermott.

  • Adapting To AI-Driven Scrutiny Of Foreign Asset Disclosures

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    As the government expands AI-driven, cross-agency fraud detection, foreign asset disclosure should be viewed as part of a broader, data‑driven enforcement ecosystem that prioritizes consistency, documentation and proactive governance, says Logan Koehring at FBT Gibbons.

  • Tax Teams Get No Bright-Line Rule From AI Privilege Cases

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    Three recent appellate decisions that considered artificial intelligence in the context of attorney-client privilege protections illustrate that taxpayers and tax practitioners alike must consider the pertinent facts on a case-by-case basis, with particular attention to confidentiality, disclosure risk and system design, say attorneys at Morgan Lewis.

  • NY Times Word Puzzles Make Me A Better Lawyer

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    Every morning I let The New York Times humble me with word games, which offer a chance to recalibrate my brain before the day's chaos arrives and remind me that a solution — whether to a puzzle or employment law issue — almost always exists once I find the right angle, says Amy Epstein Gluck at Pierson Ferdinand.

  • Law School's Missed Lesson: Diagnose Before Arguing

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    Law school often skips over explicitly teaching students how to determine what kind of problem a case presents before they commit to a particular doctrinal path, which risks building arguments that are internally coherent but externally misaligned, says Melanie Oxhorn at Kobre & Kim.

  • Judges On AI: How Courts Can Survive The Tech Revolution

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    Colorado Supreme Court Justice Maria Berkenkotter and Colorado Court of Appeals Judge Lino Lipinsky de Orlov discuss how artificial intelligence has already fundamentally altered the legal system and offer tips for courts navigating deepfakes, hallucinations and a gap in access to AI tools.

  • 3 AI Adoption Mistakes GCs Should Avoid

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    The pressure in-house legal teams face to quickly adopt artificial intelligence tools, combined with budget constraints and the need to evaluate a crowded market of options, sets the stage for implementation mistakes that are often difficult to undo, says former 23andMe general counsel Guy Chayoun.

  • 4 Emerging Approaches To AI Protective Order Language

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    Over the last year, at least five federal district courts have issued or analyzed specific protective order provisions restricting the use of generative artificial intelligence platforms with protected materials, establishing that proactive AI-specific provisions are now standard practice and demonstrating that no single model works for every case, says Joel Bush at Kilpatrick.

  • Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved

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    While a New York federal judge’s recent ruling in U.S. v. Heppner resolved a privilege question surrounding client-side artificial intelligence use, it did not address how to mitigate the risks that can arise when confidential information enters the operative context of an AI system used by an attorney, says Jianfei Chen at Quarles & Brady​​​​​​​.

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