International
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September 25, 2026
Taxation With Representation: Kirkland, Latham, McDermott
In this week's Taxation With Representation, Royal Caribbean invests billions in a joint venture with Sandals, Telix Pharmaceuticals buys ITM Isotope Technologies Munich, and Priority Technology makes a go-private deal with an investor group helmed by the company's chair and CEO.
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September 25, 2026
Finland Floats Pass-Through Tax Rules For Investment Funds
Finland's Ministry of Finance published draft legislation Friday for plans to no longer tax limited partnership investment funds as corporations and to instead create new rules that would allocate the fund's income directly to investors.
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September 24, 2026
US Group Can Fight Belgian Min. Tax Backstop, Court Says
A U.S. business advocacy group can continue fighting Belgium's backstop to the 15% global minimum tax despite the European Commission endorsing an exemption for American companies because U.S. companies' Belgian subsidiaries may still be affected, the Belgian Constitutional Court said Thursday.
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September 24, 2026
IRS Extends Grace Period For Int'l Money Transfer Tax Errors
The Internal Revenue Service extended relief from penalties for U.S. financial institutions that handle overseas money transfers and that must accurately deposit excise taxes as required under the budget reconciliation bill enacted in 2025, the agency announced Thursday.
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September 24, 2026
Construction Co. Administrators Recover £3.4M From HMRC
Administrators for collapsed construction company Ardmore Construction recovered £3.4 million ($4.5 million) in overpayments from Britain's tax authority, according to a public filing.
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September 24, 2026
UK Corporate Tax Receipts Hit £100B As Rates Rise
U.K. corporate tax revenue surpassed £100 billion ($132.1 billion) in financial year 2025-26, according to official data published Thursday.
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September 24, 2026
France Calls For Harmonized Customs Intermediary Process
French delegates at the Council of the European Union are pushing for more streamlined treatment of customs intermediaries across member states to fight value-added tax fraud and unfair business competition, according to a policy note seen by Law360 on Thursday.
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September 24, 2026
Canadian Trust's Tax Year Didn't End At Wind Up, Court Says
The tax year of a Canadian trust that shut down just before the end of 2023 ran through the end of the calendar year, so new ownership reporting rules applied, the Tax Court of Canada said, upholding a late-filing penalty.
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September 24, 2026
EU Countries Criticize UN Tax Framework Process As Biased
A clear majority of European Union countries criticized the tax policy framework steered by the United Nations and voiced concerns during a meeting about bias and inadequate technical processes, three EU officials told Law360.
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September 23, 2026
Overseas Income Regs May Cause M&A Headaches
Regulations proposed by the U.S. Treasury Department would provide clean breaks for companies that sell more than 50% of their foreign affiliates, but transactions that fall below this threshold could still expose corporations to post-closing tax risks and deal friction.
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September 23, 2026
Europe's International Tax Abuse Mostly Regional, Group Says
Companies and individuals across the world shifted or held an estimated $1.6 trillion across borders primarily to avoid or evade taxes in 2022, with money from Europe mostly destined for other European countries, according to a tool launched Wednesday by the Tax Justice Network.
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September 23, 2026
Aventis Denies Owning Assets In $40M Tax Fight At 3rd Circ.
The U.S. Tax Court contradicted its own findings by deciding that pharmaceutical company Aventis controlled assets in an investment vehicle with a French affiliate, couldn't deduct related payments and was liable for nearly $40 million in income taxes, the company told the Third Circuit.
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September 23, 2026
HMRC Disputes £400M Inheritance Tax Underpayment Claim
Britain's tax authority disputed a claim from a law firm that it suspects wealthy individuals may have underpaid inheritance tax by as much as £392 million ($523.2 million) in fiscal year 2025-26, saying the figure represents tax under consideration, not an estimate of tax owed or underpaid.
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September 23, 2026
Watchdog Revises Auditor External Expert Standards
Britain's accounting watchdog has revised two of its standards on using the work of an external expert in the audit process, aligning them Wednesday with changes made by an international standard-setter.
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September 23, 2026
French Official Urges Working With EU On Cheaper Imports
France must move away from unilateral action and work with its European Union partners to manage an increase in small parcels sent to the bloc, a French official said Wednesday.
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September 23, 2026
English Mayors Need £3.8B Tax Shift, Report Says
The Labour government should grant England's mayors a 5% share of income tax revenue, shifting an additional £3.8 billion ($5 billion) a year out of central government, a think tank report said Wednesday.
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September 23, 2026
Arms Dealers Get 32 Years For Evading UK Export Controls
Two men convicted of illegally selling arms and military equipment to countries in Africa and the Middle East were sentenced to a combined 32 years in prison on Wednesday, according to HM Revenue and Customs.
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September 23, 2026
Grant Thornton Sued Over Negligence On $3.7M Tax Bill
Optimus Group has sued Grant Thornton Australia in the Supreme Court of Victoria, alleging that negligent advice on a corporate restructure left the car dealership owner with an unexpected $3.7 million stamp duty bill.
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September 22, 2026
EU Aims To Charge €2 Handling Fee For E-Commerce Goods
The European Union's executive branch plans to charge a €2 ($2.29) fee per e-commerce good that enters the bloc to offset the costs of customs operations, it said in a regulation.
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September 22, 2026
Virgin Islands Tax Agency Can't Ignore Treasury, Judge Says
The U.S. Supreme Court's 2024 Loper Bright decision does not allow U.S. Virgin Islands revenue collectors to override U.S. Treasury Department regulations exempting residents of the territory from the net investment income tax, a federal judge held.
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September 22, 2026
Suspect Arrested In Electronics VAT Fraud, EPPO Says
Dutch authorities have arrested a suspected broker in a large-scale value-added tax fraud ring involving electronics, seizing €3.5 million ($4 million) worth of assets in the process, the European Public Prosecutor's Office said Tuesday.
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September 22, 2026
Polish Official Named Head Of EU Tax Conduct Group
A European Union group designed to tackle harmful tax practices at a global level named a Polish official as its new chair Tuesday, according to officials at the Council of the EU.
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September 22, 2026
HMRC Reminds Companies To Join Brexit Trade Platform
The U.K.'s tax authority reminded businesses Tuesday that they are required to join the new trader support service for the flow of goods from Northern Ireland to Britain before it goes live in October.
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September 22, 2026
EU Countries Criticize Taxes As Regressive In Budget Talks
Several European Union countries criticized what they view as regressive tax proposals during a public ministerial meeting Tuesday on the bloc's next long-term budget.
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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.
Expert Analysis
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Trivia Competition Makes Me A Better Lawyer
Playing trivia taught me to quickly absorb information and recognize when I've learned what I'm expected to know, training me in the crucial skills needed to be a good attorney, and reminding me to be gracious in defeat, says Jonah Knobler at Patterson Belknap.
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Judges On AI: Practical Use Cases In Chambers
U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.
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Malpractice Claim Assignability Continues To Divide Courts
Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.
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NYC Bar Opinion Warns Attys On Use Of AI Recording Tools
Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.
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4 Quick Emotional Resets For Lawyers With Conflict Fatigue
Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.
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Judges On AI: How Judicial Use Informs Guardrails
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.
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Key False Claims Act Trends From The Last Year
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.
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Hosting Exchange Students Makes Me A Better Lawyer
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.
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How A 1947 Tugboat Ruling May Shape Work Product In AI Era
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.
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Navigating Privilege Law Patchwork In Dual-Purpose Comms
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.
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4 Ways GCs Can Manage Growing Service Of Process Volume
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.
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The Law Firm Merger Diaries: Forming Measurable Ties
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.
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OFAC Sanctions Will Intensify Amid Global Tensions In 2026
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.