International

  • April 10, 2026

    US Biz Group Presses EU To Curtail Pillar 2 Clashes

    A group representing U.S. business interests in the European Union called on bloc lawmakers to reduce overlaps between EU tax policy and the global minimum tax initiative from the Organization for Economic Cooperation and Development known as Pillar Two.

  • April 09, 2026

    Rivera's Ex-Partner Kept Cut Of $50M Venezuela Contract

    Real estate developer and convicted drug trafficker Hugo Perera told jurors Thursday he regretted "1,000%" getting involved with former U.S. Rep. David Rivera in a $50 million contract with a unit of Venezuela's state-owned oil company but admitted he kept his $5 million cut of the deal.

  • April 09, 2026

    IRS Urged To Clarify Foreign-Owner Rules For Energy Credits

    Public power and nuclear associations, along with battery groups, are among stakeholders urging the Internal Revenue Service to clarify foreign ownership rules that could disqualify projects from certain clean energy tax credits, emphasizing that timely guidance is critical to securing project financing.

  • April 09, 2026

    Trade Court Shifts Tariff Refund Proceedings To New Suit

    The underlying U.S. Court of International Trade suit serving as the core of the government's development of a refund system for the now-invalidated International Emergency Economic Powers Act tariffs has changed after the original case was dismissed.

  • April 09, 2026

    Germany Lists Countries With Global Minimum Tax Laws

    Germany's Finance Ministry amended its global minimum tax legislation by adding a list of jurisdictions that have adopted qualified corresponding measures, with the amendment taking effect Thursday.

  • April 09, 2026

    UK Drafts Carbon Border Tax Rules To Match EU System

    The U.K. tax authority released draft regulations on the country's carbon border tax regime Thursday that would broadly align it with the European Union's system for taxing carbon-intensive imports.

  • April 09, 2026

    Fate Of Wealth Tax Hangs In Balance In Hungary Election

    The outcome of Hungary's parliamentary election Sunday could determine whether the country adopts a wealth tax, a proposal that feeds into wider debates in Europe around tax policy fairness and effectiveness.

  • April 09, 2026

    OECD Calls For Neutral Taxation As Growth Driver

    Lawmakers should favor neutral tax policies such as value-added tax and certain property levies if they want to boost economic growth, the Organization for Economic Cooperation and Development said in a report released Thursday. 

  • April 09, 2026

    Insurance Body Calls For Changes To EU Tax Reform Plans

    Insurance Europe has urged European Union lawmakers to give workplace pension institutions that are regulated as insurers the same fast-track dividend tax relief as other pension providers in tax reforms which are pending.

  • April 08, 2026

    Tax Court Limits Varian's Deemed Dividends Deduction

    A deduction that California-based Varian Medical Systems was allowed for deemed dividends must be reduced by the amount of its corresponding foreign tax credit, the U.S. Tax Court held Wednesday.

  • April 08, 2026

    Oil Giants Owed Far More Tax Abroad Than In US, Report Says

    Major U.S. energy companies continued to owe far more taxes abroad than domestically last year, with Exxon Mobil and Chevron each incurring less than 10% of their total liabilities from the federal government, the Financial Accountability and Corporate Transparency Coalition said in a report.

  • April 08, 2026

    Pryor Cashman Hires Tax Atty In NY From Curtis

    Pryor Cashman LLP announced Tuesday that it has hired a former Curtis Mallet-Prevost Colt & Mosle LLP partner, touting her history advising businesses on complex tax matters across jurisdictions.

  • April 08, 2026

    Jamaica Saw $7.7B In Transfer Pricing Reports, OECD Says

    Jamaica's tax authority saw a major boost in disclosures of transfer pricing transactions since overhauling its legal framework a decade ago, with transactions worth €6.6 billion ($7.7 billion) disclosed in the 2022-2023 fiscal year, the OECD said Wednesday in a report.

  • April 08, 2026

    Engineering Co. Owes £3M Contributions, UK Court Says

    A Scotland-based engineering company is on the hook for £2.9 million ($3.9 million) in national insurance contributions, according to a U.K. appeals court, which held the company couldn't avoid contributions by moving employee contracts offshore.   

  • April 08, 2026

    1 Year Later, How Tariffs Have Crept Into Real Estate Contracts

    In the year since President Donald Trump's Rose Garden announcement of sweeping worldwide tariffs last April, real estate and construction lawyers have wrestled with how duties or potential duties fit into clients' deals, and sources recently shared more than half a dozen contract examples from the past year with Law360 Real Estate Authority.

  • April 08, 2026

    UK Gov't Expands Tax Relief For Startup Investment

    The U.K.'s Labour government is expanding investment tax relief to unlock £100 million ($134.4 million) worth of funding for startups and early-stage businesses looking to grow, according to HM Treasury.

  • April 08, 2026

    Swiss Implement Guidance On Minimum Tax Safe Harbors

    Switzerland is implementing OECD guidance on the 15% global minimum tax with regards to several safe harbors, including an exemption for U.S. companies, and the treatment of deferred tax assets, according to the country's tax authority.

  • April 07, 2026

    Rivera Kept $50M Venezuela Deal Quiet, Ex-Partner Says

    The government's star witness took the stand Tuesday in the criminal case against former U.S. Rep. David Rivera of Florida, telling jurors that Rivera and others kept a $50 million consulting contract with a unit of Venezuela's state-owned oil company quiet because of concerns about how it would be perceived in Miami.

  • April 07, 2026

    Partnership Wants Tax Court To Reconsider Basis Question

    A partnership asked the U.S. Tax Court to reconsider its finding that a company contributing a promissory note for a stake in the partnership had zero basis in the note, saying basis must be determined when a note is contributed, not at its conception.

  • April 07, 2026

    UK Oil Co. Can Avoid £167M Tax Assessment, Tribunal Says

    A U.K. oil company isn't liable for a £167 million ($221 million) increase to its taxable profits because for tax purposes it shouldn't be treated as having acquired an oil-related business following an intra-group transfer, according to an Upper Tribunal decision published Tuesday.

  • April 07, 2026

    IRS Updates Foreign Housing Expense Limits For 2026

    The Internal Revenue Service released adjustments Tuesday to the limitation on foreign housing expense deductions and exclusions for 2026.

  • April 07, 2026

    HMRC Clarifies Tax Relief For Investors Moving To UK

    Individuals who moved to the U.K. in recent years have until the end of January 2028 to file for tax relief under the foreign income and capital gains regime, Britain's tax authority said in new guidance Tuesday.

  • April 07, 2026

    Floridian Says Jury Was Required Before $20M FBAR Fine

    A dual U.S.-German citizen urged a Florida federal court to reject a magistrate judge's recommendation to uphold a nearly $20 million tax judgment for undisclosed foreign bank account information, contending the judge failed to recognize a recent change in the law about access to jury trials. 

  • April 08, 2026

    CORRECTED: HMRC Takes On New Powers As Tax Dodge Measures Kick In

    HM Revenue and Customs has assumed new powers to tackle tax fraud and evasion as key parts of new legislation take effect, including tougher rules on construction industry schemes and penalties for promoters of tax avoidance arrangements. Correction: A previous version of this article misstated which HMRC reforms took effect on April 6. The error has been corrected.

  • April 06, 2026

    Chewy Investor Settles Suit Against BC Partners For $29.5M

    A Chewy Inc. investor has brokered a $29.5 million deal with BC Partners that, if finalized, would settle the investor's derivative suit that alleged BC Partners saddled Chewy investors with potential tax liabilities following a financially unfair downstream merger involving PetSmart Inc., the parties told the Delaware Chancery Court on Monday.

Expert Analysis

  • 5 Tariff And Trade Developments To Watch In 2026

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    A new trade landscape emerged in 2025, the contours of which will be further defined by developments that will merit close attention this year, including a key ruling from the U.S. Supreme Court and a review of the U.S.-Mexico-Canada Agreement, says Ted Posner at Baker Botts.

  • 4 Developments That Defined The 2025 Ethics Landscape

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    The legal profession spent 2025 at the edge of its ethical comfort zone as courts, firms and regulators confronted how fast-moving technologies and new business models collide with long-standing professional duties, signaling that the profession is entering a period of sustained disruption that will continue into 2026, says Hilary Gerzhoy at HWG Law.

  • How Fractional GCs Can Manage Risks Of Engagement

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    As more organizations eliminate their in-house legal departments in favor of outsourcing legal work, fractional general counsel roles offer practitioners an engaging and flexible way to practice at a high level, but they can also present legal, ethical and operational risks that must be proactively managed, say attorneys at Boies Schiller.

  • How OECD Tax Update Tackles Mobile Workforce Complexity

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    The Organization for Economic Cooperation and Development’s recently updated model tax convention — a recalibration of international tax principles in response to an increasingly mobile workforce — should prompt companies to reevaluate cross-border operations, transfer pricing policies and tax controversy strategies, say attorneys at Eversheds.

  • A Uniform Federal Rule Would Curb Gen AI Missteps In Court

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    To address the patchwork of courts’ standing orders on generative artificial intelligence, curbing abuses and relieving the burden on judges, the federal judiciary should consider amending its civil procedure rules to require litigants to certify they’ve reviewed legal filings for accuracy, say attorneys at Shook Hardy.

  • Supreme Court Term Limits Would Carry Hidden Risk

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    While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • Tariffs And Trade Volatility Drove 2025 Bankruptcy Wave

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    The Trump administration's tariff regime has reshaped the commercial restructuring landscape this year, with an increased number of bankruptcy filings showing how tariffs are influencing first‑day narratives, debtor-in-possession terms and case strategies, say attorneys at Thompson Hine.

  • AI Evidence Rule Tweaks Encourage Judicial Guardrails

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    Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.

  • 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.

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