International

  • October 10, 2025

    No Taxes On $137M Failed Merger Payment, UK Court Rules

    A British microchip company doesn't owe taxes on $137 million it received from a U.S. company after a failed merger, a U.K. court ruled, rejecting HM Revenue & Customs's contention that the payment constituted a taxable disposal of assets.

  • October 10, 2025

    Poland Will Propose Digital Tax Bill This Year, Minister Says

    Poland's government will have a bill to impose a digital service tax ready for lawmakers by the end of this year, the country's deputy prime minister said Friday.

  • October 10, 2025

    Taxation With Representation: Sullivan, MoFo, Freshfields

    In this week's Taxation With Representation, Fifth Third Bancorp acquires Comerica in an all-stock deal, Qualtrics buys experience analytics firm Press Ganey Forsta, and SoftBank buys ABB's robotics division.

  • October 10, 2025

    EU Removes Vietnam From Tax Graylist, Adds 4 More

    The European Union is removing Vietnam from its secondary list of high-risk tax jurisdictions and adding Greenland, Jordan, Montenegro and Morocco, the Council of the European Union said Friday.

  • October 10, 2025

    EU Digital VAT Plan May Put Smaller Rental Cos. In Tight Spot

    The European Union's plan to make online platforms responsible for collecting value-added tax payable by their users could pose compliance challenges that threaten smaller short-term rental companies, experts say, while larger platforms such as Airbnb are more able to stomach the costs.

  • October 10, 2025

    Think Tank Urges Reeves To Break Tax Pledge In Budget Plan

    Chancellor of the Exchequer Rachel Reeves should raise income tax in the coming autumn budget to match spending commitments and reduce the deficit, a think tank said Friday.

  • October 09, 2025

    Brazilian Lawmakers Ax Investment Tax Bill From Agenda

    The lower house of Brazil's parliament voted to remove a bill from its agenda that was proposed by the country's presidential administration and would have set an 18% tax rate on many types of investment income, according to the chamber's news service.

  • October 09, 2025

    China Widens Export Controls On Rare Earth Minerals, Tools

    China will begin requiring licenses next month for the export of dozens of products containing rare earth minerals, tools used to process them and artificial diamonds, the country's Ministry of Commerce said Thursday, including items used to make lasers, semiconductors and fiber optics.

  • October 09, 2025

    GOP Sen. Joins Dems On Bill To Nix Trump's Global Tariffs

    Several Senate Democrats and one Republican introduced legislation Thursday to eliminate the national emergency associated with President Donald Trump's so-called reciprocal tariff regime.

  • October 09, 2025

    Finland Adopts Info Exchange Rules For Minimum Tax

    Finland has adopted a law that will allow it to automatically exchange information with other European Union countries to help ease compliance obligations under an international minimum corporate tax regime known as Pillar Two, the government announced Thursday.

  • October 09, 2025

    EU Parliament Backs Call For Simpler Tax Rules

    The European Union's executive branch should simplify its tax rules, including those for cross-border tax refunds, to boost growth across the bloc, according to a report approved by the European Parliament on Thursday.

  • October 09, 2025

    Hong Kong, Rwanda Sign Double Tax Agreement

    Officials from Hong Kong and Rwanda signed a tax treaty Thursday, marking the latest accord that Hong Kong reached with a participant in China's global infrastructure project, the Belt and Road Initiative, to help spur bilateral trade and investment.

  • October 09, 2025

    Bulgarian Says US Delay On Sanctions Decision Harming Him

    A Bulgarian businessman whose U.S. assets were frozen after the federal government accused him of bribery and tax evasion asked a D.C. federal court to force the U.S. to rule on his administrative challenge to the allegations, saying a delay has hurt his reputation and livelihood.

  • October 09, 2025

    Dutch Gov't Summons Fund Suspected Of €200M Tax Evasion

    Dutch prosecutors have summoned a foreign pension fund that they suspect evaded €200 million ($231 million) in taxes on dividends through fraudulent refund claims, the government said Thursday.

  • October 08, 2025

    Trump Tariffs Unconstitutional, Watchdog Tells Justices

    Either President Donald Trump doesn't have authority to impose tariffs under the International Emergency Economic Powers Act, or the law is unconstitutional, the nonprofit group Consumer Watchdog told the U.S. Supreme Court Wednesday, urging the justices to affirm lower court rulings deeming those measures unlawful.

  • October 08, 2025

    3rd Time's The Charm? The Tax Court's Odyssey In Medtronic

    A U.S. Tax Court judge has been sent back to the drawing board once again in the long-running transfer pricing litigation brought by Medtronic, raising questions about how much weight the court must give to IRS transfer pricing regulations and how much authority it has to go its own way.

  • October 08, 2025

    EU Should Tax Super-Rich's' €405B Windfall, Oxfam Says

    The European Union should implement a wealth tax to target the combined €405 billion ($471 billion) the super-rich made in the first six months of the year, charity Oxfam said in a report published Wednesday.

  • October 08, 2025

    Crypto Debt Securities Open To Retail Investors, HMRC Says

    U.K. retail investors now can include in their tax-advantaged savings accounts debt securities related to crypto-assets, which were previously limited to professional investors, HM Revenue & Customs announced Wednesday.

  • October 08, 2025

    Tobacco Co. Made Timely Tax Refund Claims, UK Court Rules

    A British tobacco company didn't wait too long to seek repayment of taxes it mistakenly paid on foreign dividends, a U.K. appeals court ruled Wednesday, rejecting HM Revenue & Customs' contention that the claims were time-barred.

  • October 08, 2025

    Greece To Face CJEU Over Tax-Free Shops' Excise Exemption

    Greece has continued to flout the European Union's rule against excise duty exemptions for goods sold at tax-free shops at borders with non-EU countries, the European Commission said Wednesday, announcing that it had referred the country to the Court of Justice of the European Union.

  • October 08, 2025

    Denver Attorney Returns To Reed Smith State Tax Team

    Reed Smith is expanding its tax practice with the return of an experienced attorney, now based in Denver, with multistate experience in the full spectrum of tax issues.

  • October 08, 2025

    Charity Gifts In Wills Hit £1B As Estates Swerve Tax Bills

    The value of charitable gifts left in people's wills climbed to £980 million ($1.3 billion) in the last financial year to April, as more Britons used philanthropy to reduce inheritance tax bills, London law firm TWM Solicitors LLP said Wednesday.

  • October 07, 2025

    11th Circ. Wary Of IRS Procedure In FBAR Penalty Appeal

    An Eleventh Circuit panel Tuesday appeared concerned about IRS procedures that could keep a man from recouping $419,000 he paid to resolve his failure to disclose funds held in foreign bank accounts as he appeals a district court determination that he actually owes $2.2 million.

  • October 07, 2025

    Senate OKs Top Treasury Atty Pick In Slate Of Confirmations

    The Senate approved President Donald Trump's choice of a Sidley Austin LLP partner to be general counsel of the U.S. Department of the Treasury on Tuesday as part of a combined confirmation of 108 nominees to various roles.

  • October 07, 2025

    German States Vote Against Suspending Global Minimum Tax

    A majority of Germany's states voted against a motion to suspend the 15% global minimum tax while the international community is resolving a U.S. proposal to exempt American companies from most of the system, two state finance ministries told Law360 on Tuesday.

Expert Analysis

  • Small Biz Caught In Corporate Transparency Act Crossfire

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    Despite compliance being put on hold due to a nationwide preliminary injunction, small businesses have been caught in the middle of the legal battle over the Corporate Transparency Act — and confusion over the law's requirements could result in major penalties, say attorneys at Snell & Wilmer.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • What's Ahead As Transparency Act Comes To A Crossroads

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    Synthesizing the contrasting federal district and appellate court rulings on the Corporate Transparency Act’s validity reveals several main areas of debate that will likely remain at issue as challenges to the law continue winding through the courts, say attorneys at Farella Braun.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • Tax Court Should Update Framework For Defining Insurance

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    ​​​​​​​The U.S. Tax Court's unnecessary determination in Royalty Management Insurance v. Commissioner that a fraudulent transaction did not contain the hallmarks of a legitimate insurance transaction applies an outdated analysis that threatens the captive insurance sector and illustrates the need for a more modern framework to define true insurance, says Matthew Queen at the Queen Firm.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • Impact Of Corporate Transparency Act Ambiguity On Banks

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    Even though banks generally needn't file beneficial ownership information reports, financial institutions must continue to monitor the status of the Corporate Transparency Act and understand its requirements in case the nationwide injunction that was issued against the CTA earlier this month is overturned, say attorneys at Armstrong Teasdale.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

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