International

  • September 09, 2026

    Fraudulent Co. Can't Claw Back Doctors' Pay, UK Court Says

    An umbrella company that was shuttered for tax fraud, along with its liquidators, cannot claw back overpayments to two doctors resulting from the company not collecting payroll taxes, a London court found Wednesday.

  • September 09, 2026

    Great Britain To Briefly Cancel VAT On Domestic Electricity

    The United Kingdom will cancel value-added tax on electricity for domestic purposes in Great Britain from October through March, according to HM Revenue & Customs.

  • September 09, 2026

    Economists Tell Fed. Circ. Float Rates Bar Temporary Tariff

    President Donald Trump's temporary global tariff lacked legal justification in the current international monetary system, a group of economists, including former U.S. Treasury secretary and Federal Reserve Chair Janet Yellen, told the Federal Circuit on Wednesday in a brief supporting challenges to the duties.

  • September 09, 2026

    Aramark Loses £6.8M Employment Tax Avoidance Appeal

    Food service company Aramark is liable for a £6.8 million ($9.2 million) tax bill from Britain's tax authority over an offshore employment arrangement after a London tribunal ruled Wednesday that catering crews on North Sea rigs were effectively supplied to provide services in the U.K.

  • September 09, 2026

    French Gov't Floats Reduction Of Tax On Large Corporations

    The French prime minister announced plans Wednesday to reduce the country's tax on large companies, a levy originally intended as a temporary measure, citing goals of economic growth.

  • September 09, 2026

    US Bans Canadian Alcohol, Motorcycles After Tariff Retaliation

    President Donald Trump continued the U.S. trade offensive against Canada after its northern neighbor's retaliatory tariffs went into effect, announcing a ban on Canadian imports of certain alcohol, dairy products and motorcycles starting this month.

  • September 09, 2026

    HMRC Launches New Tax Registration Service

    Britain's tax authority announced Wednesday the launch of a registration service for self-employed individuals filing self-assessment tax returns that are due in January.

  • September 08, 2026

    Eaton Challenges IRS Example On Intercompany Loans

    The IRS is misusing a regulatory example that is unrelated to its argument that Eaton cannot pay foreign affiliates for support that a lender would assume exists in the agency's bid to reduce related-party interest rates and fees, the company told the U.S. Tax Court.

  • September 08, 2026

    OECD Says Corporate Tax Rates Stayed Flat At 21.2% In 2025

    The average combined corporate income tax rate was 21.2% last year across many major economies, remaining basically flat for a third consecutive year, the OECD said Tuesday in a report, while a trend of sector-specific corporate tax hikes continued.

  • September 08, 2026

    Aussie Tax Office Issues Royalty Guidance After Pepsi Ruling

    The Australian Taxation Office published guidance covering situations when intercompany payments under software arrangements constitute taxable royalties, including definitions that incorporate a 2025 decision from Australia's highest court that sided with Pepsi in a royalty withholding tax dispute.

  • September 08, 2026

    With New Tax Partner, Simpson Thacher Boosts Sports Focus

    Jonathan Westreich joined Simpson Thacher & Bartlett LLP as a tax partner in its Los Angeles office, the firm announced Tuesday, deepening the firm's sports, media and entertainment bench.

  • September 08, 2026

    IRS Accepting Applications To 2027 Real-Time Audit Program

    The Internal Revenue Service is accepting applications for its compliance assurance process real-time audit program for 2027, the agency announced Tuesday.

  • September 08, 2026

    Canada Defends Retaliatory Tariffs Against US As Necessary

    Canadian Prime Minister Mark Carney defended Canada's retaliatory tariffs against the U.S. as they went into effect Tuesday, saying they are needed to protect Canadian workers and industries from President Donald Trump's latest trade war action.

  • September 08, 2026

    DC Circ. Affirms Injunction Against IRS-ICE Data Sharing

    The D.C. Circuit affirmed a lower court's preliminary injunction Tuesday barring the IRS from sharing taxpayer data with immigration authorities, finding that the coalition challenging the deal has standing and that the arrangement likely violates the law.

  • September 08, 2026

    Biotech Company Pays £7.4M To Settle Russia Export Breach

    The U.K. arm of an international genome sequencing company has paid a record £7.4 million ($10 million) for breaching export controls after it admitted to supplying sanctioned goods to Russia, HM Revenue & Customs said Tuesday.

  • September 08, 2026

    HMRC Sets Out £70K Cap In Loan Charge Tax Settlements

    HM Revenue & Customs set out new guidance for the U.K.'s loan charge settlement scheme, including a five-step calculation, a cap of £70,000 ($94,600) on discounted payments and a time limit for taxpayers.

  • September 08, 2026

    HMRC Issues Post-Brexit Duty-Free Changes For Alcohol

    Britain's tax authority said Tuesday that it's changing duty-free allowances on alcohol for travelers entering the U.K. starting in October as part of post-Brexit measures to simplify rules.

  • September 08, 2026

    EU Figure Defends Tax Data Guards Amid Exchange Concerns

    Amid criticism that taxpayer privacy is not sufficiently protected, a European Union tax official said Tuesday that the bloc has strong measures in place to address data-protection breaches and protect taxpayers, such as the suspension of information sharing between member states.

  • September 07, 2026

    Healey Won't Rule Out Tax Hikes Despite Business Demands

    Chancellor John Healey declined on Monday to rule out tax hikes in the autumn Budget statement despite demands from industry groups to reduce the fiscal pressure on businesses.

  • September 07, 2026

    EU Nations Fear Digital Tax Backlash Ahead of Budget Crunch

    A number of European Union countries oppose the inclusion of a bloc-wide digital services tax in the EU's long-term budget because of its potential to aggravate geopolitical tensions, according to a Council of the European Union document seen by Law360 on Monday.

  • September 04, 2026

    4 Books Transfer Pricing Economists Think You Should Read

    What do transfer pricing experts — economists, specifically — do in the summer? In July, many of them attend the National Association for Business Economics' annual transfer pricing symposium and discuss their favorite books with Law360 during the coffee breaks. Others were kind enough to do it during their regular work hours. Here, Law360 looks at four of their picks.

  • September 04, 2026

    Pfizer Can't Cut Ala. Tax With Shuffled Loans, Court Affirms

    Pfizer cannot reduce its Alabama corporate income tax liabilities by deducting $658 million in interest payments made to an Irish affiliate that shuffled them to Luxembourg affiliates as tax-free dividends, the Alabama Court of Civil Appeals said Friday, affirming a lower court's decision.

  • September 04, 2026

    Hong Kong And Slovenia Sign Tax Treaty

    Hong Kong and Slovenia signed a tax treaty Friday that would slash withholding tax rates for Hong Kong residents, according to the Inland Revenue Department.

  • September 04, 2026

    4th Circ. Affirms $2.9M IRS Fine For Unreported Accounts

    The Fourth Circuit affirmed a $2.9 million fine Friday against a Hong Kong-based U.S. businessman, holding that he should have known there was a "grave risk" of inaccurate tax filings when he failed to disclose offshore accounts to the IRS.

  • September 04, 2026

    Singapore's Tax Take Rises To $77B, Driven By Biz Tax

    Singapore collected 97.3 billion Singapore dollars ($76.8 billion) in tax revenue during its 2025-26 fiscal year, about 9.4% more than the previous cycle, driven by corporate income tax, the country's Inland Revenue Authority said Friday.

Expert Analysis

  • Judges On AI: How Judicial Use Informs Guardrails

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    U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.

  • Key False Claims Act Trends From The Last Year

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    The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.

  • Hosting Exchange Students Makes Me A Better Lawyer

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    Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.

  • How A 1947 Tugboat Ruling May Shape Work Product In AI Era

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    Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.

  • Navigating Privilege Law Patchwork In Dual-Purpose Comms

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    Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.

  • 4 Ways GCs Can Manage Growing Service Of Process Volume

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    As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.

  • The Law Firm Merger Diaries: Forming Measurable Ties

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    Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.

  • OFAC Sanctions Will Intensify Amid Global Tensions In 2026

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    The Office of Foreign Assets Control will ramp up its targeting of companies in the private equity, venture capital, real estate and legal markets in 2026, in keeping with the aggressive foreign policy approach embraced by the Trump administration in 2025, say attorneys at Holland & Knight.

  • 5 E-Discovery Predictions For 2026 And Beyond

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    2026 will likely be shaped by issues ranging from artificial intelligence regulatory turbulence to potential evidence rule changes, and e-discovery professionals will need to understand how to effectively guide the responsible and defensible adoption of emerging tools, while also ensuring effective safeguards, say attorneys at Littler.

  • 2026 Enforcement Trends To Expect In Maritime And Int'l Trade

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    The maritime and international trade community should expect U.S. federal enforcement to ramp up in 2026, particularly via Office of Foreign Asset Control shipping sanctions, accelerating interagency investigations of trade fraud, and U.S. Coast Guard narcotics and pollution inspections, say attorneys at Holland & Knight.

  • Judges On AI: How Courts Can Boost Access To Justice

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    Arizona Court of Appeals Judge Samuel A. Thumma writes that generative artificial intelligence tools offer a profound opportunity to enhance access to justice and engender public confidence in courts’ use of technology, and judges can seize this opportunity in five key ways.

  • The Case For Emulating, Not Dividing, The Ninth Circuit

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    Champions for improved judicial administration should reject the unfounded criticisms driving recent Senate proposals to divide the Ninth Circuit and instead seek to replicate the court's unique strengths and successes, says Ninth Circuit Judge J. Clifford Wallace.

  • 5 Tariff And Trade Developments To Watch In 2026

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    A new trade landscape emerged in 2025, the contours of which will be further defined by developments that will merit close attention this year, including a key ruling from the U.S. Supreme Court and a review of the U.S.-Mexico-Canada Agreement, says Ted Posner at Baker Botts.

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