International

  • October 20, 2026

    OECD Updates Min. Return Guidance For Tax Authorities

    The OECD on Tuesday released updated guidance for tax authorities regarding the system to exchange taxpayer returns under the 15% global minimum tax, incorporating changes related to the deal to exempt U.S. companies from its international provisions and other technical adjustments.

  • October 20, 2026

    Ryanair Cuts Belgian Routes In Response To Aviation Tax Hike

    Ryanair has cut 20 routes across Belgium's two biggest airports over the winter because of a scheduled increase in the country's aviation tax, the airline announced Tuesday.

  • October 20, 2026

    Reality Show Worker Was Employee, Canada Tax Court Says

    A social media manager for a reality TV show was an employee of a production company for tax purposes, even though her employer intended for her to be an independent contractor, the Tax Court of Canada said.

  • October 20, 2026

    Gov't Urged To Scrap Premium Tax On Health Insurance

    The government should scrap the tax added to health insurance policies as a "practical step" to support employers investing in workplace health and wellbeing, a financial services consultancy said Tuesday.

  • October 19, 2026

    How The Midterms Are Likely To Shape Tax Policy

    While the outcome of the midterm elections won't change tax policy overnight, the winning party should at the very least have the chance to signal its priorities and work on bipartisan legislation that could become law even in a divided government. Here, Law360 breaks down different tax policy scenarios that could come from the elections.

  • October 19, 2026

    Meta Says It Didn't Concede Stock Options Issue In Facebook

    Despite IRS arguments to the contrary, Meta Platforms told the U.S. Tax Court that it didn't concede that stock option costs need to be included in cost-sharing agreements between affiliates in a prior case involving its predecessor, Facebook.

  • October 19, 2026

    5 Arrested In €114M Smartphone VAT Fraud, EPPO Says

    Five people have been arrested by authorities in Cyprus, Germany and Italy in connection with an investigation into a €114 million ($128 million) value-added tax fraud involving smartphones that took place across Europe, the European Public Prosecutor's Office said.

  • October 19, 2026

    Ireland Aims To Update Global Min. Tax With Finance Bill

    Ireland wants to update rules for the 15% global minimum tax to align with the U.S. exemption, tighten interest deductions and tweak its research and development tax credit, according to a finance bill released Monday.

  • October 19, 2026

    HMRC Sets Default Emissions Values For Carbon Tax

    The U.K. tax authority published guidance on the default values of products' carbon emissions to help importers calculate their liabilities under the country's upcoming carbon import levy.

  • October 19, 2026

    Rajasthan Royals Owner Settles UK Investors' Tax Dispute

    Three U.K.-based investors have settled their claim against an owner of India's Rajasthan Royals cricket team who they alleged misled them over the tax consequences of selling their shares and a $300 million valuation purportedly negotiated with a prospective buyer.

  • October 19, 2026

    Gov't Must Not Tax Bereaved Families Over Pension Delays

    A former U.K. pensions minister has called on the government to ensure that the administrative backlog in civil service pension payouts does not leave the families of deceased civil service pensioners exposed to heavy tax penalties.

  • October 19, 2026

    50 Gov'ts Can Improve Country-Level Tax Reports, OECD Says

    More than 50 jurisdictions, or about a third of the OECD's global tax policymaking group, have outstanding recommendations to comply with international standards on country-by-country reporting, including about 20 that have no system in place, according to a report released Monday.

  • October 16, 2026

    Taxation With Representation: Freshfields, Morgan Lewis

    In this week's Taxation With Representation, Penske Automotive Group Inc. agrees to be taken private by Motown Acquisition Corp., a GTCR-led group of private investment firms acquires software firm CCC Intelligent Solutions Holdings Inc. and a Steris PLC subsidiary buys specialty surgical products business Xodus Medical Inc.

  • October 16, 2026

    Eaton To Defend Prices Paid For Breaker Products At Trial 2

    Ohio-based Eaton Corp. is preparing to defend the prices it paid during 2011 to 2013 for electrical breakers and other products from manufacturing affiliates in Puerto Rico and the Dominican Republic when its second U.S. Tax Court trial begins Nov. 2.

  • October 16, 2026

    UK Gov't Expected To Raise Bank Taxes In Autumn Budget

    The U.K.'s Labour government is preparing to raise taxes on banks in the autumn budget, according to a newspaper report, including a possible hike to the bank levy.

  • October 16, 2026

    UK Appeals Court Bars Loan Loss Relief After Share Swap

    A former U.K. business owner cannot get a tax deduction on the £2.2 million ($2.9 million) he lent his sports bookstore before it shuttered, a London appeals court ruled Friday, holding he had waived the store's debt in exchange for shares.

  • October 16, 2026

    UK Gov't Rejects Tax Break For Hiring Workers Under 25

    The U.K. government ruled out plans to grant companies a payroll tax break for hiring workers between ages 21 and 25 in a statement to Parliament.

  • October 16, 2026

    EU Parliament Draft Scraps Pillar 2 Exemption In Tax Info Bill

    A report from a member of the European Parliament would remove an exemption for Pillar Two companies in a tax data bill that is in the European Union's legislative pipeline.

  • October 15, 2026

    Australia Seeks Ability For Tax Office To Tackle Preparer Fraud

    Australian tax preparers who misuse client information to defraud the government could be forced to pay related tax debts, rather than watch their clients go through the payment process, according to a proposal from the Australian Treasury.

  • October 15, 2026

    EU Court OKs Looking Past Initial Payment In Dividend Case

    The European Union's top court ruled Thursday that authorities can deny a dividend withholding tax exemption on the basis of tax abuse even when the parent firm receiving the payments is a genuine company that has the right to use those dividends, rather than a shell firm.

  • October 15, 2026

    German Tax Deferral Violates EU Rules, CJEU Adviser Says

    Germany's provision of a capital gains tax deferral only to companies with a German permanent establishment infringes on European Union rules concerning the free movement of capital, an adviser to the Court of Justice of the EU said Thursday.

  • October 15, 2026

    Co. Can't Use HMRC Call To Defeat Tax On COVID Payments

    A company cannot argue newly on appeal that HM Revenue & Customs was barred from assessing income tax on overpayments of government assistance during the height of the COVID-19 pandemic because an officer told the company its tax affairs didn't require further action, the Upper Tribunal has found.

  • October 15, 2026

    IRS Finalizes Liability Regs In Corporate Group Transfers

    The Internal Revenue Service finalized regulations Thursday clarifying that a corporate subsidiary's tax basis in stock received in an intracompany transfer will exclude certain liabilities assumed by the transferee subsidiary, affecting affiliated groups of companies that file one income tax return together.

  • October 15, 2026

    Australian Parliament Weighs Crypto Tax Transparency Rules

    The Australian Treasury submitted draft legislation to Parliament on Thursday that would implement international and domestic digital asset transparency frameworks to help tax officials collect and share cryptocurrency data.

  • October 15, 2026

    HMRC Probes Of Soccer Clubs Raise £87M In Tax

    The U.K.'s tax authority recovered £87 million ($115 million) in extra tax from inquiries into soccer clubs in fiscal year 2025-26, according to data published Thursday.

Expert Analysis

  • OECD Draft Could Guide Pricing For Intragroup R&D Deals

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    The Organization for Economic Cooperation and Development's proposed revisions to its intragroup transfer pricing guidelines provide helpful tips for determining the cost base for contract research and development services, highlighting the importance of selecting a reasonable set of third-party comparables and appropriate means for evaluating markups, says economist Harold McClure.

  • Monitor Exposure, Stay Flexible Amid Tariff Uncertainty

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    To navigate an unstable trade environment, businesses must evaluate their exposure to new tariffs invoked under a patchwork of statutory authorities and be prepared to adapt to further changes that may be on the horizon, says Bhargav Prajapati at Capital Trade.

  • Being In A Band Made Me A Better Lawyer

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    Playing shows in storied New York City venues and rehearsing with my bandmates in poorly ventilated rooms helped develop the professional qualities I rely on as a litigator, including an ability to collaborate with strong-minded equals and the determination to treat each client with singular focus, says Eliad Shapiro at Herrick Feinstein.

  • The Divergent Approaches In US, EU Forced Labor Standards

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    Forced labor guidance documents recently issued by the U.S. and the European Union have meaningful differences, with the U.S. taking a documentary approach to compliance and the EU emphasizing human rights risks as a governance challenge, but one model will likely exert greater influence, say attorneys at Steptoe.

  • Going To Hardcore Shows Makes Me A Better Lawyer

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    While government contracts law and the hardcore scene may seem entirely unrelated, in my experience, both are about community, focus, being prepared for the unexpected and managing chaos, says Isaac Natter at Fluet.

  • Handling Section 301 Tariffs When CBP Detains Goods

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    Importers subject to Section 301 tariffs on goods under a U.S. Customs and Border Protection forced labor hold should consider three approaches when deciding whether to pay tariffs on goods that may ultimately be excluded, or wait and watch port demurrage compound daily, says James Ferry at Ferry Trade.

  • Judges On AI: Examining Administrative, Organizational Uses

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    U.S. District Judge Alan Albright of the Western District of Texas examines how artificial intelligence could transform a court's ability to deal with administrative work and organize materials when preparing for hearings or drafting opinions, thereby affording judges more time to resolve contested issues.

  • Being A Magician Makes Me A Better Lawyer

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    The skills I've developed as a lifelong magician have translated directly into tangible benefits in the courtroom because performing magic and trying cases both live at the intersection of psychology, storytelling, timing and disciplined rehearsal, says Mark Dombroff at Fox Rothschild.

  • Choral Singing Makes Me A Better Lawyer

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    Singing in the New York City Bar Chorus — a hobby partly inspired by the late U.S. District Judge Richard Owen, who infused my clerkship year with opera music — has improved my legal career by refining my abilities to listen, exude confidence and develop emotional intelligence, says Bonnie Baker at Friedman Kaplan.

  • Power To The Paralegals: Burnout As A Structural Problem

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    Law firm leadership can best retain their paralegals not by encouraging self-care, but by seeking top-down structural solutions for the quiet proliferation of responsibilities and the vicarious exposure to client trauma that particularly drive burnout in this vital role, says Erika Sneeringer at Brockstedt Mandalas.

  • Managing Post-IEEPA Tariff Refunds, Replacements And Risks

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    Companies and investors reeling from the rapid changes resulting from February's U.S. Supreme Court ruling that the International Emergency Economic Powers Act doesn't authorize tariffs should focus on understanding the duty refund process, the likely replacement tariffs and the operational ways they can minimize their tariff exposure, say attorneys at Debevoise.

  • Economic Questions To Ask Amid Tariff Refund Class Actions

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    The U.S. Supreme Court's recent holding that the International Emergency Economic Powers Act doesn't authorize the president to impose tariffs has sparked class actions, but determining whether a retailer received a windfall is complex, even if it passed tariff costs into consumer prices before receiving a refund, say economists at Ankura Consulting Group.

  • Cow Horse Makes Me A Better Lawyer

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    Moving an unwilling 800-pound cow while riding a horse at high speed is exhilarating, a little unhinged and, at least for me, a surprisingly effective training ground for litigation — both demand focus, preparation over rigid planning and the willingness to act despite fear, says Ashley Zitrin at Glenn Agre.

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