International

  • March 03, 2026

    DC Circ. Urged To Aid Discovery In ICE-IRS Data-Sharing Case

    A taxpayer group challenging the legality of a deal allowing the Internal Revenue Service to share taxpayer location information with immigration authorities asked the D.C. Circuit to remand part of the case to investigate the IRS' admission that it improperly shared addresses under the agreement.

  • March 03, 2026

    UK Tribunal Blocks Firm From Reviving Wage Subsidy Claim

    A flooring company cannot challenge a lower court's ruling that HM Revenue & Customs correctly used a lower salary figure than provided to determine payments under a wage subsidy scheme during the COVID-19 pandemic, the Upper Tribunal said in a decision released Tuesday.

  • March 03, 2026

    Gov't Goes After $19M In Biofuel Tax Credit Fraud Case

    A businessman who owes more than $19 million to a company subject to forfeiture over its involvement in a $511 million biofuel tax credit fraud must hand over the money to the federal government now that a catfishing scheme targeting him is resolved, the government told a Utah federal court.

  • March 03, 2026

    Reeves Says UK Will Stick With Higher Tax Take Strategy

    Chancellor of the Exchequer Rachel Reeves said Tuesday that the U.K. government will keep its plans to meet its fiscal rules by increasing its tax take despite calls for tax cuts from businesses and concerns over financial stability.

  • March 03, 2026

    EU Energy Groups Seek Extension Of VAT Fraud Fighting Tool

    Energy associations urged European Union lawmakers Tuesday to extend a tool used to fight value-added tax fraud that is set to expire in December, saying an extension will ensure the proper functioning of carbon emissions markets and energy certificate trading.

  • March 02, 2026

    Fed. Circ. Quickly Releases Mandate In Trump Tariff Case

    Businesses and states that successfully challenged President Donald Trump's global tariff regime can proceed with their efforts to seek refunds, as the Federal Circuit expedited the release of its mandate in the case to the U.S. Court of International Trade on Monday.

  • March 02, 2026

    Disregarded Entity Can't Claim Basis In Partnership

    A company that elected to be treated as a disregarded entity — a branch of its parent — and attempted to pay for interest in a partnership with a promissory note from the parent can't claim a basis in the partnership for 2009, the U.S. Tax Court held Monday.

  • March 02, 2026

    FedEx Customers Seek Refunds For Passed-On Tariff Costs

    A proposed class action in Florida federal court looks to make sure FedEx refunds customers for the costs of tariffs the shipping giant passed on to them as the company looks to recoup its payments made under President Donald Trump's illegal tariff regime.

  • March 02, 2026

    Int'l Tax In February: Check On US Tariffs Prompts Reactions

    Over the past month, new U.S. Internal Revenue Service rules on clean fuel and energy tax credits have brought certainty for some taxpayers, even as the end of tariffs imposed under the U.S. International Emergency Economic Powers Act has created new uncertainty around recent trade deals with India and the European Union. Here, Law360 looks at the biggest international tax developments in February.

  • March 02, 2026

    China Seeking To Stop Illegal Tax Breaks By Local Gov'ts

    China has been clamping down on illegal efforts by local governments to attract investment by providing tax breaks to taxpayers who reside or operate outside their jurisdictions, the country's State Taxation Administration said Monday.

  • March 02, 2026

    HMRC Bags Extra £16B From Big Businesses, Audit Says

    HM Revenue & Customs collected almost £16 billion ($21.3 billion) in extra tax revenue from the biggest businesses in fiscal year 2024-25 after it took a stricter approach to compliance, the National Audit Office found.

  • March 02, 2026

    Guernsey Weighs Wider Access To Beneficial Ownership Info

    Guernsey is considering allowing people who can demonstrate a "legitimate interest," such as journalists, nongovernmental organizations and due diligence service providers, to access beneficial ownership information about companies in its jurisdiction, according to the government.

  • March 02, 2026

    Australian Tax Debt Relief Flagged As Inconsistent

    The Australian Taxation Office has been inconsistent about when it reduces interest charges on tax debts for individuals and small businesses, leading to "confusion and unfair outcomes," according to a report Monday by the country's tax watchdog.

  • March 02, 2026

    Spanish Official To Lead OECD Tax Transparency Forum

    A Spanish tax official has been appointed to lead the secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes, the Organization for Economic Cooperation and Development said.

  • March 02, 2026

    Customs, VAT Fraud Costing €45B, EU Prosecutors Say

    Cross-border customs and value-added tax fraud are reshaping the criminal landscape in the European Union, with such schemes generating an estimated €45 billion ($52.7 billion) in damage, according to a report published Monday by an independent prosecuting body.

  • February 27, 2026

    Older UK Homeowners Tap £6.2B Home Equity To Cut Tax Bills

    A growing number of people in the U.K. over age 66 are turning to equity release to reduce their inheritance tax liability, with £6.2 billion ($8.4 billion) in mortgage releases in 2024-25, according to financial data revealed Saturday.

  • February 28, 2026

    2nd Circuit Says IRS Can Apply Foreign Biz Reporting Penalty

    The Internal Revenue Service may use administrative assessment to collect penalties from a taxpayer for failing to report control of a foreign business from 2005 to 2009, the Second Circuit held Friday, vacating a U.S. Tax Court ruling.

  • February 27, 2026

    Trump's Trade Deals Face Tricky Path After Tariff Ruling

    While President Donald Trump has said the trade agreements struck in response to tariffs that have now been invalidated by the U.S. Supreme Court will be kept, navigating the terms of those deals in the aftermath is already proving complicated.

  • February 27, 2026

    Denmark's Top Party Plans Wealth Tax Ahead Of Elections

    Denmark's top party has proposed a 0.5% wealth tax as a pillar of its platform for early elections called by a prime minister seeking to build on public support for her efforts to prevent the U.S. from taking over Greenland.

  • February 27, 2026

    Taxation With Representation: Linklaters, Wilson Sonsini

    In this week's Taxation With Representation, French electric utility Engie acquires UK Power Networks, Gilead Sciences Inc. buys clinical-stage biotechnology company Arcellx Inc., and The Brink's Co. acquires NCR Atleos in a deal that unites two major companies in the ATM business.

  • February 27, 2026

    UK Christian Schools Pledge Top Court Appeal After VAT Loss

    A group of Christian families and schools said they will take their appeal against the 20% value-added tax charged on their private school fees to the U.K. Supreme Court after an appeals court dismissed their case Friday.

  • February 26, 2026

    IRS Broke Law 42K Times By Giving Info To ICE, Judge Says

    The federal judge who stopped the Internal Revenue Service from sharing taxpayer addresses with immigration authorities said Thursday that a recent admission by the agency showed that it broke the law more than 42,000 times last summer when it disclosed addresses by relying on a computerized matching system.

  • February 26, 2026

    Penalties Apply In 'Missing Witness' Case, Tax Court Says

    The U.S. Tax Court won't reconsider its decision that a couple who had argued they were misled by their accountant are liable for penalties over failing to file and failing to pay estimated tax in a case where they neglected to call the accountant as a witness.

  • February 26, 2026

    Biz Owner Gets £2M Tax Evasion Penalty Tossed As Unfair

    A company owner isn't liable for a nearly £2 million ($2.7 million) civil tax evasion penalty because HM Revenue & Customs didn't raise its claims of dishonesty by the owner in a prior proceeding it relied on later, a London court said Thursday.

  • February 26, 2026

    Belgium Loses Dispute With EU Over Foreign Tax Deductions

    Belgium didn't correctly transpose a European Union law requiring states to allow taxpayers a deduction for taxes paid by controlled foreign corporations in their residence jurisdiction, the European Court of Justice said Thursday, disagreeing with a court adviser's views.

Expert Analysis

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Customs Fraud Enforcement In The Age Of Tariffs

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    In the wake of the Trump administration’s new approach toward tariffs, two recent Justice Department developments demonstrate aggressive customs fraud enforcement, with the DOJ emphasizing competitive harm to American businesses, and signaling that investigations will likely involve both civil and criminal enforcement tools, say attorneys at Bernstein Litowitz and London & Naor.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

  • How Trucking Cos. Can Keep Rolling Under Tariff Burdens

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    Recent Trump administration tariffs present major challenges for the transportation and logistics sector — and, in particular, trucking — but providers who focus on operational efficiency, cost control, customer relationships, creative contract structures and unique offerings will stand out from the competition, say attorneys at Benesch.

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