International

  • October 29, 2025

    Tribunal Walks Back HMRC's £1M Share Sale Decision

    HM Revenue & Customs incorrectly increased a man's income tax liability by over £1 million ($1.3 million) on the sale of shares in a company as part of his retirement plan, a London tribunal ruled.

  • October 29, 2025

    IRS Wrongly Nixed Insurance Transactions, Tax Court Told

    A Tennessee company that claims to provide in-house insurance to businesses supporting the U.S. Department of Defense and NATO has challenged more than $500,000 in tax liabilities and the IRS' denial of its status as an insurer, according to a U.S. Tax Court petition.

  • October 29, 2025

    Publix Heiress Asks To Quash IRS Summons For Bank Info

    An heiress to the Publix grocery store chain asked a Florida federal court to quash an IRS summons seeking her bank information on behalf of Italian tax officials, arguing that the agency's request flouts the Italy-U.S. tax treaty.

  • October 29, 2025

    Top UK Court Rules NHS Parking Services Subject To VAT

    Britain's top court ruled Wednesday that provision of car parking services by a National Health Service trust should not be exempt from value-added tax, a decision that will affect dozens of stayed appeals by NHS entities worth up to £100 million ($132 million).

  • October 28, 2025

    Baltimore Atty Found Personally Liable For Entity's Taxes

    A Baltimore attorney who manages a client's holding company is personally responsible for paying the entity's unpaid taxes, a Maryland federal judge said, finding that he approved and oversaw loan transactions that prompted the IRS to seek $2 million from the entity.

  • October 28, 2025

    Shutdown Raises Concerns About IRS Reg Timing, 2026 Filing

    The federal government shutdown is likely to delay critical IRS guidance for retroactive tax provisions in this summer's budget bill and impair customer service at the agency as it drags on, causing headaches for taxpayers, tax observers say.

  • October 28, 2025

    US, Japan Sign Agreement On Key Minerals

    The U.S. and Japan agreed Tuesday to coordinate on securing and refining important minerals, while outlining a series of Japanese investments in U.S. industries, according to an announcement published by the White House.

  • October 28, 2025

    Norway Sees 30% Spike In Crypto Reporting To Tax Authority

    Norway saw a 30% spike in taxpayers who reported owning cryptocurrency last year, the country's tax authority said Tuesday, attributing the increase to its compliance efforts.

  • October 28, 2025

    UN Committee Seeks Feedback On Tax Treaty, Dispute Ideas

    Leaders of the intergovernmental negotiating committee on the United Nations framework convention on international tax cooperation are seeking comments on a template for the treaty and ideas for a protocol on dispute resolution.

  • October 27, 2025

    Cambodia Agrees To Cut Tariffs, Barriers In US Trade Deal

    Cambodia agreed to cut tariffs, refrain from imposing a digital services tax, remove nontariff trade barriers and accept U.S. regulatory standards in a trade agreement with the U.S. in exchange for tariff exemptions.

  • October 27, 2025

    US Unveils Trade Frameworks For Vietnam, Thailand Deals

    The U.S. issued new details on a framework trade deal it reached months ago with Vietnam and announced a new framework deal with Thailand, according to announcements made by the White House on Sunday.

  • October 27, 2025

    Malaysia Agrees To Toss Digital Tax In Trade Pact With US

    Malaysia agreed to stop imposing its digital services tax on U.S. companies, invest $70 billion stateside and lower trade barriers on American goods in a trade agreement with the U.S. in exchange for tariff exemptions.

  • October 27, 2025

    Australia Considering Updates To OECD Global Min. Tax

    Amendments clarifying rules on securitization entities are among updates proposed by the Australian Treasury for the country's legislation that implements the Pillar Two international minimum corporate tax agreement.

  • October 27, 2025

    Welsh Body Settles HMRC Contractor Tax Probe For £14.6M

    An environmental body sponsored by the Welsh government reached a settlement of £14.6 million ($19.5 million) with the U.K. tax authority over its past use of contractors and misclassification of them for tax purposes, according to a statement.

  • October 27, 2025

    Accounting Firm Denies Liability For Investor's £633K Tax Bill

    An accountancy firm has denied an investor's accusations that it was negligent in giving tax planning advice that resulted in him being hit with a £633,000 ($844,217) liability assessment, saying he had failed to distinguish between two tax schemes.

  • October 27, 2025

    Director Misused Confidential Info To Market Tax Scheme

    A London court has ruled that the director of a tax-efficient investment product company misused confidential information by taking features of an accountant's money-saving tax structure to market in breach of a nondisclosure agreement.

  • October 24, 2025

    Former Judges Tell Justices To Strike Down Trump's Tariffs

    Former federal judges and government officials, joined by scholars, economists, businesses and interest groups, told the U.S. Supreme Court this week that President Donald Trump's emergency tariffs should be struck down because the law the president has utilized does not give him power to impose those measures.

  • October 24, 2025

    Tax Pros Expect No IRS Word Soon On 'Friendly Doctor' Deals

    The tax treatment of private equity investments in medical firms and other professional practices remains unresolved as the Internal Revenue Service delays updates to long-awaited consolidated return regulations and focuses instead on implementing the new 2025 Republican budget law, tax experts said Friday.

  • October 24, 2025

    USTR To Probe China's Adherence To 2020 Trade Deal

    The Office of the U.S. Trade Representative opened an investigation Friday into China's adherence to a 2020 trade deal after determining there has been an "apparent failure to comply" with its terms, an accusation disputed by a Chinese government representative who spoke with Law360.

  • October 24, 2025

    Trump Ends Canada Trade Talks Over Ontario's Reagan Ad

    President Donald Trump said he ended trade negotiations with Canada because of an advertisement by Ontario's provincial government featuring critical remarks about tariffs by President Ronald Reagan.

  • October 24, 2025

    Taxation With Representation: Latham, Wachtell, Gibson Dunn

    In this week's Taxation With Representation, Meta announces a joint venture with Blue Owl Capital to fund the development of a data center campus in Louisiana, private equity giants acquire medical technology company Hologic Inc., and National Fuel Gas Co. buys CenterPoint Energy Inc.'s Ohio natural gas utility business.

  • October 24, 2025

    Talks On Shipping Carbon Price Continue Despite Plan's Delay

    The United Nations' maritime agency continued talks on the details of a global carbon price plan for shipping this past week despite the recent postponement of the plan amid U.S. opposition, experts taking part in the process said Friday.

  • October 23, 2025

    French Legislators Advance 15% DST To Mirror US Tariffs

    France's digital services tax rate would rise from 3% to 15% under an amendment adopted by the lower house of Parliament's Finance Committee, which characterized the action as a "proportionate response" to tariffs imposed by the United States.

  • October 23, 2025

    US Oil Cos. Pay More Tax Abroad Than At Home, Report Says

    American oil and gas companies with foreign extraction operations paid more than 80% of their total taxes abroad in recent years despite producing more oil and gas in the U.S. than everywhere else combined, a corporate transparency group said Thursday.

  • October 23, 2025

    IRS To Float Sourcing Rules For Certain Securities Loans

    The Internal Revenue Service said Thursday it intends to propose regulations that would have it look to the borrower of certain securities, rather than the lender, when determining whether related payments are sourced from the United States.

Expert Analysis

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

    Author Photo

    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

  • How AI May Reshape The Future Of Adjudication

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.

Can't find the article you're looking for? Click here to search the Tax Authority International archive.