International

  • June 02, 2026

    EU Says Blocwide Digital Tax Could Bring In €5B Per Year

    The European Union estimates that a 3% tax on digital services in the region could bring in €5 billion ($5.8 billion) annually for the bloc's budget, according to a European Commission document seen by Law360 on Tuesday.

  • June 02, 2026

    Gov't Warned On Tax Regime For Collective Pension Plans

    The government should consider new tax rules to ensure new collective pension plans are a success, a consultancy warned on Tuesday.

  • June 01, 2026

    Int'l Tax In May: Tariff Refunds Begin, New Levies Thrown Out

    The U.S. Court of International Trade held last month that the temporary tariffs imposed by President Donald Trump under Section 122 of the Trade Act are illegal, and companies saw the first refunds of the levies they were meant to replace. The European Union, meanwhile, strengthened the safeguards in the trade deal it reached with the U.S. last year. Here, Law360 looks at some of the biggest international tax developments from May.

  • June 01, 2026

    OECD Seeks Input On Revision To Transfer Pricing Guidelines

    The OECD is looking for feedback on draft revisions to its transfer pricing guidelines that deal with intragroup services, the organization said Monday.

  • June 01, 2026

    Fed. Circ. Affirms Dismissal Of Turkish Steel Duty Challenges

    A Federal Circuit panel affirmed three U.S. International Trade Court rulings that collectively rejected a Turkish company's attempts to escape a duty on Turkish steel, finding on Monday that the company's appeals were broadly unsupported by the statutes it cited.

  • June 01, 2026

    EU Readies Tax Simplification Package With R&D Allowance

    The European Union is preparing a shake-up of its corporate tax rules that could slash compliance costs by €7 billion ($8.15 billion) annually, according to an EU draft proposal seen by Law360 on Monday.

  • June 01, 2026

    EU Tax Gaps Push Company Cars Toward Petrol, Group Says

    Two-thirds of European Union member states are not giving businesses a strong tax incentive to transition to using electric vehicles as company cars, according to an advocacy group.

  • May 29, 2026

    Expat Ordered Arrested For Skipping $20M FBAR Hearing

    A Florida federal judge ordered the arrest of an expatriate U.S.-German citizen for failing to appear at a hearing to discuss civil sanctions over his failure to pay a nearly $20 million tax judgment for not disclosing foreign bank accounts.

  • May 29, 2026

    Canada Tax Court Rejects Gov't Stance In Bank Dividend Fight

    The Tax Court of Canada agreed with two major banks that the Canadian government improperly raised a new issue in responding to their cases challenging the denial of dividends-received deductions, axing parts of the government's replies and refusing to winnow the banks' arguments.

  • May 29, 2026

    Taxation With Representation: Latham, White & Case, Vischer

    In this week's Taxation With Representation, Fertitta Entertainment acquires Caesars Entertainment, Eli Lilly and Co. buys three companies involved in vaccine development, and nuclear energy company Newcleo Ltd. says it plans to go public by merging with a special purpose acquisition company, NewHold Investment Corp. III.

  • May 29, 2026

    Foreign Gov't Income Regs Aren't Retroactive, Treasury Says

    The U.S. Treasury Department published guidance Friday clarifying that 2025 proposed rules regarding foreign sovereign wealth fund investment in the U.S. would not apply retroactively to the existing holdings of foreign governments.

  • May 29, 2026

    UK Farmers Call For Carbon Tax Break Despite Gov't Denials

    A farmers group issued a call Friday for a carbon tax exemption on fertilizer, while the U.K.'s Labour government denied reports that it's holding talks on such a concession on the carbon border regime.

  • May 28, 2026

    New Zealand Aims To Loosen Tax Rules On Offshore Shares

    New Zealand's government aims to loosen tax rules on offshore equity holdings, issue quarterly payments for research and development tax credits, introduce a levy on banks to cover regulatory costs and tighten that sector's thin capitalization rules, according to its budget, introduced Thursday.

  • May 28, 2026

    States Say Fed. Circ. Should Keep Tariff Block During Appeal

    The Federal Circuit shouldn't stay an injunction blocking the collection of Section 122 tariffs from two businesses and Washington state while the federal government appeals the trade court ruling because the appeal is likely to fail, the businesses and 24 states said Thursday.

  • May 28, 2026

    HMRC Got £6.3B In Small-Biz, Individual Probes, Data Shows

    Britain's tax authority recovered £6.3 billion ($8.4 billion) in extra tax from investigations into small businesses and individuals in 2025, up by around £1 billion in a year, according to data released by an accounting services company.

  • May 28, 2026

    Panama Eyes 15% Tax On Passive Income To Curb Shell Cos.

    Panamanian lawmakers approved a 15% tax on the passive income of shell corporations that don't carry out real activities in the jurisdiction and receive undeclared earnings from foreign countries.

  • May 28, 2026

    EU Withholds Some Funds From Malta Over Tax Reform Delay

    The European Union is holding back €38.17 million ($44.49 million) in support funds for Malta as the Mediterranean archipelago has not yet implemented a reform tackling aggressive tax planning practices, the EU's executive arm said in a news release.

  • May 28, 2026

    EU Probes Chinese Retailer's €2.2B Deal For Tax Distortions

    The European Union said Thursday that it had opened a probe into Chinese e-commerce firm JD.com's €2.2 billion ($2.6 billion) takeover bid for German electronics retailer Ceconomy, linked to concerns the Chinese firm had been granted distortive foreign subsidies.

  • May 28, 2026

    OECD Aims to Streamline Pillar 2 Tax Application, Says Report

    The Paris-based Organization for Economic Cooperation and Development said in advice released Thursday that it was aiming for a coordinated application of its Pillar Two rules that set out a 15% global minimum corporate tax rate.

  • May 27, 2026

    IRS Asked To Quickly Release Fuel Credit Emissions Model

    Energy companies and farm representatives urged the IRS on Wednesday to expedite the release of an updated greenhouse gas emissions model reflecting the 2025 budget law's changes, saying the guidance is needed to determine eligibility for and calculate the clean fuel production tax credit.

  • May 27, 2026

    Atty Can't Shield Records In Probe Tied To Aussie Tax Fraud

    A tax lawyer cannot use the Fifth Amendment to shield his U.S. financial records from liquidators appointed by an Australian court that hit his family's companies with a civil assessment of AU$100 million ($71.4 million) for a decades-long tax fraud, a New York bankruptcy court said.

  • May 27, 2026

    Court Orders CBP Commish To Testify In Tariff Refund Suit

    The U.S. Court of International Trade requested that U.S. Customs and Border Protection Commissioner Rodney S. Scott appear during a hearing scheduled for early next month to discuss the agency's plans for refunds of tariffs struck down by the U.S. Supreme Court, according to orders issued Wednesday.

  • May 27, 2026

    US Implements Semiconductor Deal Cutting Taiwan Tariffs

    The U.S. is capping tariffs on certain Taiwanese products while eliminating some derivative tariffs on aircraft components as part of the implementation of a deal aimed at bringing semiconductor production to the U.S., the U.S. Department of Commerce said Wednesday.

  • May 27, 2026

    Italy Arrests Suspected Leaders Of €78M VAT Fraud

    Italian authorities arrested the suspected leaders of a criminal organization that defrauded European Union governments of more than €78 million ($90.7 million) in value-added taxes on hygiene and household products, the European Public Prosecutor's Office said Wednesday.

  • May 27, 2026

    Expats Back FBAR Excessive-Fine Challenge At 9th Circ.

    A nonprofit representing Americans living overseas threw its support behind a former professor who is challenging penalties for undisclosed foreign bank accounts, urging the Ninth Circuit to review his case specifically under the U.S. Constitution's ban on excessive fines.

Expert Analysis

  • 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.

  • Defeating Estoppel-Based Claims In Legal Malpractice Actions

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    State supreme court cases from recent years have addressed whether positions taken by attorneys in an underlying lawsuit can be used against them in a subsequent legal malpractice action, providing a foundation to defeat ex-clients’ estoppel claims, says Christopher Blazejewski at Sherin and Lodgen.

  • The Biz Court Digest: How It Works In Massachusetts

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    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • Why Appellees Should Write Their Answering Brief First

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    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • Law School's Missed Lessons: Educating Your Community

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    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

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