International

  • 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.

  • September 17, 2026

    Australian Tax Office Takes In $1.3B From Corp. Settlements

    The Australian Taxation Office collected AU$1.3 billion ($925 million) in revenue from settlements with large corporations during the most recent tax year, representing 58% of the total disputed amount, the agency said Thursday.

  • September 17, 2026

    4 Arrested In €15.7M Phone Tax Fraud, EU Says

    European authorities conducted searches, arrests and asset freezes as part of an investigation into a suspected cross-border value-added tax fraud involving online mobile phones sales, prosecutors said Thursday.

  • September 17, 2026

    UK Think Tank Urges New Taxing Powers For Growth

    The Labour government should allow mayors to keep a greater share of corporate and income tax revenue to promote economic growth across the U.K., a think tank urged in a new report.

  • September 16, 2026

    House Clears Russia Sanctions Bill With New Tariff Powers

    The U.S. House of Representatives approved legislation Wednesday that would enhance President Donald Trump's economic tools to pressure Russia and Iran, including new tariff authorities to impose duties on imports from countries found to economically support Russia, sending the bill to his desk.

Expert Analysis

  • The Law Firm Merger Diaries: Getting The Message Across

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    Communications and brand strategy during a law firm merger represent a crucial thread that runs through every stage of a combination and should include clear messaging, leverage modern marketing tools and embrace the chance to evolve, says Ashley Horne at Womble Bond.

  • Horizontal Stare Decisis Should Not Be Casually Discarded

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    Eliminating the so-called law of the circuit doctrine — as recently proposed by a Fifth Circuit judge, echoing Justice Neil Gorsuch’s concurrence in Loper Bright — would undermine public confidence in the judiciary’s independence and create costly uncertainty for litigants, says Lawrence Bluestone at Genova Burns.

  • 10 Commandments For Agentic AI Tools In The Legal Industry

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    Though agentic artificial intelligence has demonstrated significant promise for optimizing legal work, it presents numerous risks, so specific ethical obligations should be built into the knowledge base of every agentic AI tool used in the legal industry, says Steven Cordero at Akerman LLP.

  • The Law Firm Merger Diaries: How To Build On Cultural Fit

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    Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.

  • Rare Tariff Authority May Boost US Battery Manufacturing

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    Finalizing preliminary tariffs on active anode material from China — the result of a rare exercise of statutory authority finding that foreign dumping hampered the development of a nascent U.S. industry — should help domestic battery manufacturing, but potential price increases could discourage related clean-energy use, say attorneys at MoloLamken.

  • Considerations When Invoking The Common-Interest Privilege

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    To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.

  • The Law Firm Merger Diaries: Making The Case To Combine

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    When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.

  • What To Watch As NY LLC Transparency Act Is Stuck In Limbo

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    Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.

  • 8th Circ. Decision Shipwrecks IRS On Shoals Of Loper Bright

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    The Eighth Circuit’s recent decision invalidating transfer pricing regulations in 3M Co. v. Commissioner may be the most significant tax case implementing Loper Bright's rejection of agency deference as a judicial tool in statutory construction, says Edward Froelich at McDermott.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

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