International

  • September 15, 2026

    EU Presidency Presses Sweden On Tobacco Taxation Bill

    The presidency of the Council of the European Union is focused on tackling political issues in bilateral talks, notably with Sweden, to advance a bill on the bloc's tobacco taxation rules, an EU official told Law360 on Tuesday.

  • September 14, 2026

    Tax Court Limits Sysco's Deductions After Varian Ruling

    The U.S. Tax Court limited the deductions that Sysco Corp. can take on repatriated income, holding Monday that the food services giant failed to distinguish its case from Varian Medical Systems Inc.'s failed bid for identical deductions in an earlier ruling.

  • September 14, 2026

    Dutch Weigh Offering Source-State Service Taxes In Treaties

    The Netherlands is looking at amending its policy on negotiating tax treaties so that it could offer all developing countries the ability to levy taxes on payments for all types of services even when the services aren't performed in the treaty partner's jurisdiction, according to a consultation.

  • September 14, 2026

    S. Korea Probing $743M Tax Evasion By Biz In Food, Platforms

    South Korea is investigating about 1 trillion won ($743 million) in suspected tax evasion by 41 companies primarily in the food sector as well as transfer pricing by online platform operators, the National Tax Service said Monday.

  • September 14, 2026

    Trump Says He Will Remove Tariffs On Irish Whiskey

    President Donald Trump said Sunday that the U.S. is planning to remove tariffs on whiskey imported from Ireland.

  • September 14, 2026

    New Zealand Floats Tax Bill For Foreign Investment Funds

    The New Zealand government floated several changes to its foreign investment fund system to "reduce tax barriers" for bringing skills and capital into the country, including increasing the threshold that would trigger certain taxes for foreign investors.

  • September 14, 2026

    EU Countries Contest Legality Of Business Tax Proposal

    More than a dozen European Union countries criticized a European Commission decision to put a pro-business bill including tax elements to a majority vote, rather than seeking the support of all member states, sources told Law360 on Monday.

  • September 14, 2026

    City Of London Urges Tax Restraint To Protect Growth

    The Labour government shouldn't risk growth by raising taxes on financial and professional services at a time when the economy is fragile, the City of London Corp. said Monday.

  • September 14, 2026

    Canada To Prioritize Advance Tax Rulings For $1B Projects

    The Canada Revenue Agency will prioritize handling requests for advance income tax rulings linked to investments of at least CA$1 billion ($719 million) into the country, the agency said Monday.

  • September 14, 2026

    England's Tourist Tax Could Net £600M, Report Says

    A 5% tourist tax across England could raise about £600 million ($809 million) a year for mayoral authorities, but it would mainly hit British tourists rather than overseas visitors, according to a think tank report.

  • September 11, 2026

    OECD Issues Updated Pillar 2 Return For Side-By-Side Deal

    The OECD published a revised information return for a worldwide corporate 15% minimum tax agreement known as Pillar Two on Friday, including updated sections to implement a side-by-side safe harbor that exempts U.S. multinational corporations from the global regime.

  • September 11, 2026

    Australian Bill Would Hone R&D Tax Credit To Newer Firms

    The Australian government is seeking input on a bill that would narrow eligibility for its research and development tax credit to newer firms while raising the value of the credit for businesses that qualify, the Department of the Treasury said Friday.

  • September 11, 2026

    Corp. Transparency Law Unconstitutional, Justices Told

    The Supreme Court should find that the Corporate Transparency Act is unconstitutional to prevent a future administration from reviving its application to domestic entities, the National Small Business Association told the justices.

  • September 11, 2026

    Fed. Circ. Scrutinizes Presumptive Date In Turkish Rebar Row

    A Federal Circuit panel on Friday looked to clarify the effect of the U.S. Department of Commerce's presumption that invoice dates are generally the best option for determining dates of sale during duty investigations, with a Turkish company claiming the presumption cost it $20 million.

  • September 11, 2026

    Fox Rothschild Adds Berger Singerman Estate Pro In Miami

    Fox Rothschild LLP has deepened its tax and wealth planning department with a Miami-based partner who came aboard from Berger Singerman LLP.

  • September 11, 2026

    European Commission Sends India Trade Deal To EU Council

    The European Commission on Friday presented a "landmark" free trade agreement with India to the Council of the European Union for final approval, with the deal set to eliminate Indian tariffs on almost all EU goods.

  • September 11, 2026

    Emails Detail Siemens' Tax Planning For 2018 Deduction

    Emails from a former Deloitte Touche Tohmatsu Ltd. senior manager called by the IRS to testify at Siemens' U.S. Tax Court trial this week showed detailed planning behind the 2018 transactions that led to a $3.5 billion deduction in the U.S. for the German company.

  • September 11, 2026

    Taxation With Representation: Paul Weiss, Troutman, Wachtell

    In this week's Taxation With Representation, GE Aerospace buys Consolidated Precision Products from private investment firms Warburg Pincus and Berkshire Partners, Independence Realty Trust Inc. and Centerspace agree to merge, and EverBank Financial Corp. and WaFd Inc. agree to combine through a reverse merger.

  • September 11, 2026

    Ørsted Secures UK Tax Rights For 2 Offshore Wind Farms

    An advisory commission issued an opinion saying Danish multinational Ørsted should pay taxes primarily in the U.K. rather than Denmark on two offshore wind farms based in British territory, according to a company statement.

  • September 11, 2026

    Tabcorp's $1.4B Tax Deduction Appeal Rejected By High Court

    The High Court of Australia has rejected Tabcorp's application for special leave to appeal a ruling that denied it a $1.49 billion tax deduction over alleged entitlements linked to the termination of gaming licenses in Victoria, based on there being "no financial arrangement" at the time the licenses expired.  

  • September 10, 2026

    Widow Owes FBAR Penalties On India Account, Judge Rules

    A businessman's widow owes penalties for his failure to report his Indian bank account to the Internal Revenue Service after he deposited $1.5 million from the sale of a New York apartment complex, but the penalty amount must be recalculated, a New York federal judge ruled Thursday.

  • September 10, 2026

    Treasury Floats Foreign Tax Credit Rules After '25 Budget Bill

    The U.S. Treasury Department proposed regulations Thursday that would clarify the 2025 federal budget bill's reduction to the range of expenses that companies must allocate to overseas affiliates when calculating foreign tax credits.

  • September 10, 2026

    McGuireWoods Adds Polsinelli Nonprofit Tax Atty In Atlanta

    McGuireWoods LLP has added a partner in Atlanta from Polsinelli PC, strengthening its tax-exempt organizations team with an attorney who has guided nonprofits and tax-exempt organizations on tax matters, the firm announced Thursday.

  • September 10, 2026

    EU Seeks Input On Aligning VAT Rules With Circular Economy

    The European Union wants to revise the value-added tax system to promote circular business models intended to be more environmentally friendly, the Taxation and Customs Union said Thursday.

  • September 10, 2026

    Canadian Man's Fictional Losses Warrant Penalty, Court Says

    A Canadian man who claimed losses from a fictitious business is liable for a penalty for willful blindness in filing his tax return, the Tax Court of Canada said in a judgment.

Expert Analysis

  • E-Discovery Quarterly: Recent Rulings On ESI Control

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    Several recent federal court decisions have perpetuated a split over what constitutes “control” of electronically stored information — with judges divided on whether the standard should turn on a party's legal right or practical ability to obtain the information, say attorneys at Sidley.

  • 2 Discovery Rulings Break With Heppner On AI Privilege Issue

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    While a New York federal court’s recent ruling in U.S. v. Heppner suggests that some litigants’ communications with AI tools are discoverable, two other recent federal court decisions demonstrate that such interactions generally qualify for work-product protection under the Federal Rules of Civil Procedure, says Joshua Dunn at Brown Rudnick.

  • CBP's $166B Tariff Refund Portal Needs 4 Safeguards

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    Before launching its automated web portal to process tariff-refund disbursements on April 20, U.S. Customs and Border Protection should apply the expensive lessons learned from the pandemic-era employee retention credit, says Peter Gariepy at RubinBrown.

  • Calculating Damages In IEEPA Tariff Refund Litigation

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    To calculate damages in the spate of refund litigation triggered by the U.S. Supreme Court's recent decision invalidating tariffs collected under the International Emergency Economic Powers Act, the central question will be how to determine where in the supply chain their economic burden ultimately came to rest, say analysts at Charles River Associates.

  • Alpine Skiing Makes Me A Better Lawyer

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    Skiing has shaped habits I rely on daily as an attorney — focus, resilience and the ability to remain steady when circumstances shift rapidly — and influences the way I approach legal strategy, client counseling and teamwork, says Isaku Begert at Marshall Gerstein.

  • What A Court Doc Audit Reveals About Erroneous Filings

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    My audit of 1,522 court documents from last month found that over 95% contained at least one verifiable error, with fewer than 1% showing clear indicators of artificial intelligence use — highlighting above all else that lawyers may want to focus most on strengthening their review processes, says Elliott Ash at ETH Zurich.

  • Getting The Most Out Of Learning And Development Programs

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    Junior associates can better develop the legal, business and interpersonal skills they need for long-term success by approaching their firms’ learning and development programs armed with five tips for getting the most out of these resources, says Lauren Hakala at Reed Smith.

  • AI Presents A Make-Or-Break Moment For Outside Counsel

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    The rapid adoption of artificial intelligence by corporate legal departments is forcing a long-overdue reset of the relationship between inside and outside counsel, and introducing a significant opportunity to shed frustrating inefficiencies and strengthen collaboration for firms willing to embrace the shift, says Intel Chief Legal Officer April Miller Boise.

  • 8 Tariff Refund Questions For Restructuring Professionals

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    For restructuring and turnaround professionals, seeking refunds following the U.S. Supreme Court's recent decision invalidating tariffs imposed under the International Emergency Economic Powers Act raises several questions about how to capture legitimate recoveries while protecting an enterprise from the consequences of its own history, says Jonny Frank and Laura Greenman at StoneTurn, and Andrew Popescu at Province.

  • 5 Tips For Navigating Your Firm's All-Attorney Summit

    Excerpt from Practical Guidance
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    Law firm retreats should be approached strategically, as they present valuable opportunities to advance both the firm's objectives and attorneys' professional development through meaningful participation, building and strengthening internal relationships, and proactive follow-up, says James Argionis at Cozen O’Connor.

  • The Benefits Of Choosing A Niche Practice In The AI Age

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    As artificial intelligence becomes increasingly accessible, lawyers with a niche practice may stand out as clients seek specialized judgment that automation cannot replicate, but it is important to choose a niche that is durable, engaging and a good personal fit, says Daniel Borneman at Lowenstein Sandler.

  • Tax Court Ruling Signals Cross-Border Loan Scrutiny

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    The U.S. Tax Court’s recent decision in Aventis v. Commissioner compounds ongoing regulatory focus on debt originations and should prompt practitioners to assess their existing cross-border lending structures for potential exposure to U.S. federal income tax, say attorneys at Eversheds.

  • How Banks Can Apply FinCEN Beneficial Ownership Relief

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    A recent Financial Crimes Enforcement Unit order limiting the circumstances under which banks should identify and verify beneficial owners may allow banks to tailor their approach to verification compliance, but only after reviewing customer due diligence policies and evaluating alignment with their risk profiles, say attorneys at Cleary.

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