International
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December 04, 2025
Judge Skeptical Implicit Support Worthless To Eaton Investors
A U.S. Tax Court judge closely questioned Thursday an expert for Eaton who said potential investors would not have counted on financial support from the company's parent in the event it couldn't meet its obligations after acquiring an Irish entity and inverting in 2012.
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December 04, 2025
IRS Official Tells Court She Can't Find New Job After Leak
The commissioner of the IRS' Large Business and International Division, who was placed on leave, told a D.C. federal court that she cannot find a new job due to the agency's alleged unlawful leak of information on her employment status to the media.
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December 04, 2025
Treasury To Float Guidance For Budget Bill's Int'l Provisions
The U.S. Treasury Department announced plans Thursday to issue regulations for international tax provisions that were modified under the federal budget bill in July, including guidance to help corporations calculate foreign tax credits on certain types of overseas income.
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December 04, 2025
New Zealand Weighs Taxing Shareholder Loans As Dividends
New Zealand is considering taxing company loans to shareholders as dividends if the loans aren't repaid within a year to align the treatment with marginal personal income tax rates, the country's tax authority said Thursday.
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December 04, 2025
Belgian Court Refers FATCA Data Case To EU's Top Court
A Brussels court referred a case to the Court of Justice of the European Union concerning whether transfers of U.S. taxpayer data breach EU privacy law, according to a court document released Thursday.
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December 04, 2025
UK Eyes 2027 For Global Deal To Replace Digital Taxes
The U.K. will keep its digital services tax in place for now, as a global deal requiring its repeal could be reached around 2027, HM Revenue and Customs said in a report released Thursday.
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December 04, 2025
Sweden Plans Rule Changes For Mixed VAT Deductions
Sweden plans to make businesses' revenue the main way of determining how value-added tax deductions are distributed for mixed transactions with taxable and exempt components to satisfy its top court, the country's Ministry of Finance said Thursday, with accompanying anti-avoidance rules also in the works.
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December 11, 2025
Eversheds Sutherland Bags Dublin Partners After Restructure
Eversheds Sutherland has hired its first two partners in Ireland since integrating its Irish practice into its international business in September, with a tax specialist returning from Pinsent Masons and an employment expert joining from Ogier Ireland LLP.
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December 04, 2025
Over 2 Dozen Countries Commit To Property Tax Transparency
A group of 26 jurisdictions committed on Dec. 4 to adopting a framework developed by the Organization for Economic Cooperation and Development to facilitate the exchange of real estate information among tax authorities.
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December 03, 2025
Irish Corporate Tax Revenue In Nov. Up 37% From Last Year
Ireland collected over 37% more corporate tax revenue in November compared to a year ago after excluding a windfall that resulted from a court ruling last year, the Department of Finance said Wednesday.
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December 03, 2025
GOP Expects G7 Side-By-Side Tax Deal Details This Week
The House Ways and Means Committee's top Republican expects negotiations to wrap up this week on the technical details of the agreement with the Group of Seven countries to exempt U.S. multinational corporations from the minimum-tax system, he said Wednesday.
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December 03, 2025
UK VAT Take Rose 2%, More Traders Registered, HMRC Says
The United Kingdom's collection of value-added tax rose 2% in the most recent fiscal year as the country ended a decline in the number of registered traders despite having fewer than eight years ago, HM Revenue & Customs said Wednesday.
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December 03, 2025
Corporate Tax Drove Africa's Tax Revenue Growth, OECD Says
Africa's tax revenue has been growing, especially from corporate income taxes, the Organization for Economic Cooperation and Development said Wednesday, though collections are less than half the OECD average as measured against gross domestic product.
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December 03, 2025
Global GDP Growth Fragile Due To Tariffs, OECD Says
The global economy's gross domestic product growth in 2026 will be fragile due to the impact of U.S. tariffs and countertariffs, as well as other trade barriers, the Organization for Economic Cooperation and Development said in a report.
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December 03, 2025
HMRC OK To Fire Union Rep Who Promoted Strike Via Teams
HM Revenue & Customs did not act unfairly by sacking a long-standing trade union rep for gross misconduct after he sent 67 Microsoft Teams messages to staff who declined to join a strike in 2023, a tribunal has ruled.
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December 02, 2025
UK Importer Must Pay Tax On PPE, Court Affirms
A logistics company must pay £1.4 million ($1.8 million) in customs duties and value-added tax for personal protective equipment imported from China to the U.K. during the COVID-19 pandemic in 2020, a London court ruled, finding the business failed to comply with regulations to make those goods duty- and tax-free.
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December 02, 2025
Zimbabwe Budget Includes 15% Digital Services Tax
Zimbabwe is planning to add a 15% digital services tax carried out through a withholding mechanism and to remove the revenue threshold for its existing DST, according to a budget put forward for next year.
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December 02, 2025
Thai Cabinet Backs Carbon Tax, Border Tax, Emissions Trading
Thailand would institute a carbon tax, emissions trading system and carbon-border adjustment mechanism under the country's first comprehensive climate bill, approved Tuesday by the country's cabinet.
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December 02, 2025
Watchdog Says It Warned UK Treasury Of Budget Leak Risks
The U.K. Office for Budget Responsibility warned senior HM Treasury officials about the risks of leaks of the autumn budget before the document was accidentally revealed early, the watchdog's officials told a parliamentary committee Tuesday.
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December 02, 2025
Most Countries Compliant With Data Exchanges, OECD Says
Many countries are on track with implementing a data-swapping network under global guidelines to exchange financial and tax information, but more could be done to enforce reporting requirements for banks, the Organization for Economic Cooperation and Development said Tuesday.
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December 01, 2025
Trump Tariff Refund Rights Should Be Preserved, Costco Says
The federal government should have to refund President Donald Trump's emergency tariffs paid by Costco Wholesale Corp., the company told the U.S. Court of International Trade.
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December 01, 2025
Couple Can't Deduct Int'l Business Expenses, Tax Court Says
A Kansas couple cannot deduct expenses on their personal income tax returns for money sent to two foreign corporations co-owned by the husband because they weren't classified as pass-through entities, the U.S. Tax Court said in an opinion released Monday.
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December 01, 2025
Swiss Voters Reject Inheritance Tax To Tackle Climate Change
Swiss citizens voted against a proposed inheritance tax that would have targeted assets over 50 million Swiss francs ($62 million) to raise funds for climate change initiatives.
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December 01, 2025
Morgan Stanley Fined €101M For Dutch Dividend Tax Evasion
Morgan Stanley will pay €101 million ($117 million) in criminal penalties to the Netherlands government to resolve accusations that the global investment bank exploited a Dutch law to evade dividend taxes, prosecutors announced.
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December 01, 2025
Danish Co. Owner Liable For $280K VAT, Court Says
The owner of a defunct computer programming company is liable for nearly 1.8 million kroner ($280,000) in value-added taxes assessed on payments for his subcontractual work, according to a decision by the National Tax Court released by the Danish Tax Agency.
Expert Analysis
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When Legal Advocacy Crosses The Line Into Incivility
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.
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Attacks On Judicial Independence Tend To Manifest In 3 Ways
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.
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Section 899 Could Be A Costly Tax Shift For US Borrowers
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.
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Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use
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.
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In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable
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.
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How Attorneys Can Become Change Agents For Racial Equity
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.
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Adapting To Private Practice: From US Attorney To BigLaw
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.
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The Ins And Outs Of Consensual Judicial References
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.
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The BigLaw Settlements Are About Risk, Not Profit
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.
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Customs Fraud Enforcement In The Age Of Tariffs
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.
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Power To The Paralegals: An Untapped Source For Biz Roles
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.
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How Trucking Cos. Can Keep Rolling Under Tariff Burdens
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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$38M Law Firm Settlement Highlights 'Unworthy Client' Perils
A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies.