International

  • September 22, 2026

    UBS Fined €5M Over Credit Suisse Legacy Tax Evasion

    UBS said Tuesday it has agreed to pay €5 million ($5.7 million) to the Dutch Public Prosecution Service to settle a legacy case involving alleged tax evasion linked to 12 former Credit Suisse clients.

  • September 22, 2026

    Gov't Urged To Commit To Long-Term Pension Tax Rules

    The British government must prioritize a long-term pension policy taxation framework in its forthcoming budget, the Investment Association said Tuesday, amid concern that changes to retirement savings rules are undermining investment.

  • September 21, 2026

    Xbox Buyer Says IEEPA Refund Arbitration Bid Lacks Backing

    Microsoft's bid to force arbitration of an Xbox purchaser's proposed class action accusing the video game giant of wrongfully withholding tariff refunds from consumers should fail because it can't point to a clause that covers his dispute, he told a Washington federal court.

  • September 21, 2026

    IRS Can Enforce Summons In Korean Probe Of VC Partner

    The IRS can enforce a summons seeking bank information about a venture capitalist on behalf of South Korean tax authorities, a California federal judge ruled, holding that the statutory requirement to provide advance notice applies only to domestic tax liabilities.

  • September 21, 2026

    IRS Again Delaying Dividend Anti-Abuse Regs

    The IRS is again extending the transition period for rules that govern certain financial transactions that could avoid withholding on dividend payments to foreign taxpayers, the agency announced Monday.

  • September 21, 2026

    Varian, Gov't Appeal Foreign Dividend Decision To 9th Circ.

    Varian Medical Systems Inc. is appealing a U.S. Tax Court decision that it owes more than $7.2 million to the Internal Revenue Service as a result of the court limiting its deemed dividends deduction, while the government is also appealing, according to filings in the Ninth Circuit.

  • September 21, 2026

    Canadian Man Owes Tax As Homebuilder, Court Says

    A Canadian man owes about CA$540,000 ($385,200) in sales tax as the builder of a home sold for a profit despite claiming that his original motivation was to live in the home, the Tax Court of Canada found.

  • September 21, 2026

    IRS Asks 5th Circ. To Pause Microcaptive Rules Case

    The IRS asked the Fifth Circuit to stay briefing in a global tax services provider's bid to revive its challenge to the agency's reporting rules for microcaptive insurance companies pending the resolution of a related case before the appeals court.

  • September 21, 2026

    Housing Lender Calls On UK To Ditch Building Safety Tax

    The U.K. government should scrap its incoming building safety levy to reduce barriers to constructing new houses as part of its autumn budget, a property lender urged Monday.

  • September 21, 2026

    Funder Says $13M Albania Default Judgment Should Stand

    Litigation funder Omni Bridgeway has urged a D.C. federal court to preserve a default judgment enforcing a roughly $13 million arbitral award against Albanian state entities, arguing they waited an unreasonable 18 months to appear despite receiving repeated notice of the case.

  • September 21, 2026

    New EU Customs Rules Kick In Amid E-Commerce Boom

    A fresh set of European Union customs rules entered into force Monday to address new trade challenges, including the rapid expansion of e-commerce.

  • September 18, 2026

    Exxon Wins $456M Tax, Penalty Refund In Qatar Gas Case

    Exxon is entitled to a $274 million tax refund for a deduction of interest expenses fully allocated to the company by its partnership with Qatar to extract natural gas, a Texas federal court said Friday in an order that indicated $182 million in penalties should be returned as well.

  • September 18, 2026

    House Bill Would Limit BEAT, Make Other Int'l Tax Changes

    The U.S. would limit the scope of its base erosion and anti-abuse tax and modify several other international tax measures under a bill introduced by a Republican on the House Ways and Means Committee.

  • September 18, 2026

    Tax Tipster Fights For Whistleblower Award At DC Circ.

    U.S. Tax Court wrongly upheld the IRS denying a whistleblower award for information about a taxpayer's transfer pricing despite the agency failing to follow its internal procedures, the individual told the D.C. appeals court.

  • September 18, 2026

    Taxation With Representation: Davis Polk, Latham, Sullivan

    In this week's Taxation With Representation, a group backed by Michael Dell's family office and Sequence Holdings acquires a majority interest in The Baldwin Group, May Mobility merges with a blank check company, and Infineon Technologies sells its memory chip business to Winbond Electronics.

  • September 18, 2026

    Addison Lee Founder Loses £20M Appeal Over Tax Status

    A businessman who founded British private car hire company Addison Lee can't avoid over £20.5 million ($27.4 million) in taxes after a London tribunal rejected his claim to nondomicile tax status over his family connections to Ireland.

  • September 18, 2026

    IRS Floats Tax Return Form With Question About Citizenship

    The Internal Revenue Service released a draft version of the Form 1040 individual tax return that for the first time would include a question about the filer's citizenship status.

  • September 18, 2026

    Five Deny Tax Fraud Charges Over Payroll Outsourcing

    Five individuals pleaded not guilty Friday at a London criminal court to tax fraud and money laundering charges linked to an HM Revenue and Customs investigation into a payroll outsourcing business.

  • September 17, 2026

    IRS Defends Regs In Meta's Fight Against $16B Tax Bill

    The IRS urged the U.S. Tax Court to validate regulations that Facebook parent Meta is challenging in its fight against a nearly $16 billion tax bill, arguing that the social media giant is recycling arguments the Ninth Circuit already rejected.

  • September 17, 2026

    IRS Properly Nixed Whistleblower's Award Bid, Tax Court Says

    The IRS didn't abuse its discretion in denying a whistleblower's bid for an award for information regarding alleged underpayments by a large multinational corporation, the U.S. Tax Court ruled Thursday, upholding the agency's determination that it had already identified the key issues for its investigation.

  • September 17, 2026

    Electricity Tax Rules Kept In Irish EU Reg Draft, Over Protests

    The Irish government, currently leading the Council of the European Union, kept rules requiring tax rates on electricity to be no less favorable than those on natural gas in its revision of a draft EU regulation, despite some member states' objections, according to a document obtained Thursday by Law360.

  • September 17, 2026

    6 Convicted In €520M Mafia-Linked VAT Fraud Syndicate

    A Milan court convicted six individuals of participating in a €520 million ($597 million) value-added tax fraud scheme involving electronics that was bankrolled by an Italian crime syndicate, the European Public Prosecutor's Office said Thursday.

  • September 17, 2026

    Canada Tax Court Limits Deductions Under Insurance Policy

    Two brothers who run a Canadian agricultural machinery manufacturing business recently lost their dispute with federal revenue collectors after the Tax Court of Canada limited their attempt to claim millions in tax deductions through a complex life insurance arrangement.

  • September 17, 2026

    UK Film Tax Relief Rises Past £700M

    The U.K. government paid out £702 million ($937 million) in a tax relief program for the film industry in the 2024-25 tax year, an increase of 39% from the previous year, according to official data published Thursday.

  • September 17, 2026

    HMRC Draft Rules Set 22% Charge On Cash In Stock ISAs

    Britain's tax authority published draft rules Thursday for the 2027 cash limit for individual savings accounts, including a new flat-rate charge of 22% on interest earned on cash parked inside stocks and shares wrappers.

Expert Analysis

  • 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.

  • 4 Developments That Defined The 2025 Ethics Landscape

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    The legal profession spent 2025 at the edge of its ethical comfort zone as courts, firms and regulators confronted how fast-moving technologies and new business models collide with long-standing professional duties, signaling that the profession is entering a period of sustained disruption that will continue into 2026, says Hilary Gerzhoy at HWG Law.

  • How Fractional GCs Can Manage Risks Of Engagement

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    As more organizations eliminate their in-house legal departments in favor of outsourcing legal work, fractional general counsel roles offer practitioners an engaging and flexible way to practice at a high level, but they can also present legal, ethical and operational risks that must be proactively managed, say attorneys at Boies Schiller.

  • How OECD Tax Update Tackles Mobile Workforce Complexity

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    The Organization for Economic Cooperation and Development’s recently updated model tax convention — a recalibration of international tax principles in response to an increasingly mobile workforce — should prompt companies to reevaluate cross-border operations, transfer pricing policies and tax controversy strategies, say attorneys at Eversheds.

  • A Uniform Federal Rule Would Curb Gen AI Missteps In Court

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    To address the patchwork of courts’ standing orders on generative artificial intelligence, curbing abuses and relieving the burden on judges, the federal judiciary should consider amending its civil procedure rules to require litigants to certify they’ve reviewed legal filings for accuracy, say attorneys at Shook Hardy.

  • Supreme Court Term Limits Would Carry Hidden Risk

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    While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • Tariffs And Trade Volatility Drove 2025 Bankruptcy Wave

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    The Trump administration's tariff regime has reshaped the commercial restructuring landscape this year, with an increased number of bankruptcy filings showing how tariffs are influencing first‑day narratives, debtor-in-possession terms and case strategies, say attorneys at Thompson Hine.

  • AI Evidence Rule Tweaks Encourage Judicial Guardrails

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    Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.

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