International
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March 30, 2026
UK-Peru Tax Treaty Reaches Final Step In UK
Britain's Foreign Office said Monday that the Peru-U.K. treaty to eliminate double taxation between the two countries has been presented to Parliament for review, which will complete its final step in the U.K.
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March 27, 2026
Canada Gov't Gets Procedural Win In Transfer Pricing Dispute
The Tax Court of Canada rejected a roof and insulation company's challenge against the government's decision to deny deductions for royalty payments to a foreign affiliate, holding that it doesn't have jurisdiction to adjust the company's cross-border pricing.
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March 27, 2026
US Takes $89M Perrigo Economic Substance Fight To 6th Circ.
The U.S. government is appealing a Michigan federal court's conclusion that Perrigo overpaid $89.2 million in taxes, which was based on a finding that the company's transactions with a foreign affiliate had economic substance rather than sole tax avoidance purposes.
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March 27, 2026
UK College Wins VAT Dispute Over Tax Status Of Funding
A technical college providing free courses to students with U.K. government funding was right to treat the funding as consideration for its taxable supply of services, making it subject to value-added tax that could be recovered from HM Revenue & Customs, a London court ruled Friday.
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March 27, 2026
UK Litigation Roundup: Here's What You Missed In London
The past week in London has seen Apple hit back at a tech company's wireless charging patent claim, a flurry of businesses bring COVID-19 pandemic insurance claims as a key deadline draws closer and Ipulse Partners LLP file a claim against a luxury yacht company it represented in a trademark dispute. Here, Law360 looks at these and other new claims in the U.K.
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March 27, 2026
No £21M VAT Refund For German Pharma Co., UK Court Says
A German pharmaceutical manufacturer isn't owed nearly £21.5 million ($28.5 million) in value-added tax refunds for the rebated portion of products it supplied to the U.K.'s National Health Service, the Upper Tribunal said in a reversal, finding that a lower court misapplied EU court precedent.
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March 27, 2026
Revamped EU Customs Will Have New Anti-Abuse Measures
The European Commission will have the power to take EU member states to court if they abuse a newly announced fast-track customs scheme by allowing noncompliant firms to benefit, a European Union official said Friday.
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March 26, 2026
Recovery Of State Aid Can't Target Related Cos., ECJ Advised
The European Commission overstepped when it ordered Belgium to recover unlawful state aid not just from companies that received tax exemptions but from every member of their corporate groups, an adviser to the European Union's top court said Thursday.
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March 26, 2026
4 Key Questions On Tariff Investigations
The U.S. announced a bevy of new trade investigations this month to underpin a tariff regime intended to replace duties struck down by the U.S. Supreme Court, but questions remain about the fate of deals struck with trading partners and whether importers will face higher tariffs. Here, Law360 examines four questions on the implications of those investigations.
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March 26, 2026
Italy's Tax Regime Doesn't Flout EU Law, Court Adviser Says
Italy isn't breaking with European Union law by limiting tax deductions on certain intercompany interest payments, an adviser to the EU's top court said Thursday, holding the provision is nondiscriminatory because it looks at the location of assets, not entities.
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March 26, 2026
Wet Suits Don't Qualify For Lower Duty Rate, UK Court Rules
A London court on Thursday rejected a wet suit company's effort to secure a lower rate of customs duty on its products, agreeing with the U.K.'s tax authority that the items shouldn't be classified as rubber.
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March 26, 2026
Iran War Energy Tax Relief Must Be Temporary, OECD Says
Tax reductions to protect consumers from energy price rises linked to the Iran war must be targeted, temporary and hold incentives to lower energy use, the Organization for Economic Cooperation and Development said Thursday.
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March 26, 2026
EU Parliament Approves US Trade Deal With New Conditions
The full European Parliament voted Thursday to approve a set of contingencies on the European Union's trade deal with the U.S. that would implement major tariff cuts, including the ability to suspend the agreement if President Donald Trump raises tariffs or introduces new ones.
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March 26, 2026
Sweden Floats Rules For Pillar 2's Side-by-Side Safe Harbor
Sweden's Ministry of Finance proposed several measures to simplify existing rules under the worldwide corporate minimum tax agreement known as Pillar Two, including a provision that would implement a recently agreed-to side-by-side safe harbor.
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March 26, 2026
France To Crack Down On Bypassing Of Small Parcel Tax
France will expand the power of its customs officials to allow them to better identify and penalize traders that are circumventing a new small parcel tax, the government announced.
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March 25, 2026
Small-Biz Owners Can't Unfreeze Corp. Transparency Act Case
A Texas federal judge declined to unpause a challenge to the Corporate Transparency Act brought by two small-business owners who the U.S. government argued would have moot claims after the U.S. Treasury Department finalizes new regulations.
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March 25, 2026
CBP Rolling Out Online Duty Payments For US Virgin Islands
The U.S. federal government's online portal for electronic payments of duties, taxes and fees on imported merchandise will be rolled out in the U.S. Virgin Islands over the coming months, U.S. Customs and Border Protection said Wednesday.
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March 25, 2026
UK Soft Drink Tax Changes Won't Cut Calories, Group Says
The U.K. government's plan to broaden the scope of the country's soft drink tax to cover more products will have little effect on cutting consumption and reducing obesity, an economic think tank said Wednesday.
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March 25, 2026
Lille Chosen As Seat Of New EU Customs Authority
European Union member states and lawmakers named Lille, France, on Wednesday as the seat of the bloc's new customs authority, a body created as part of a wider effort to modernize the EU's current customs framework.
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March 25, 2026
ABA Urges Flexibility In IRS Voluntary Disclosure Practice
Participation in the IRS' voluntary disclosure practice would likely increase if the agency rethinks its proposed three-month deadline for individuals to file returns and pay liabilities, the American Bar Association's tax section said in a letter publicly released Wednesday.
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March 24, 2026
UN To Advise Developing Nations On Critical Mineral Taxation
A United Nations coalition of tax experts will help developing nations set the value of their critical mineral resources for purposes of taxation following a meeting signing off on the plan.
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March 24, 2026
Middle East Residents Fleeing War Face Tax Bills In UK
British citizens who reside in the United Arab Emirates and other Persian Gulf states returning home because of the war in Iran may face tax bills from HM Revenue & Customs on overseas deals, as Britain's tax authority appears unlikely to make concessions for them.
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March 24, 2026
FedEx Asks 6th Circ. To Uphold $89M Foreign Tax Credit
FedEx is entitled to an $89 million tax refund because the U.S. Department of the Treasury lacked the authority to issue regulations disallowing foreign tax credits for offset earnings, the company told the Sixth Circuit, asking the court to uphold a lower court ruling.
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March 24, 2026
EU, Australia Reach Major Free Trade Deal, Cut Tariffs
The European Union and Australia on Tuesday agreed to terms of a free trade deal that would nearly zero out tariffs on trade between them following eight years of negotiations.
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March 24, 2026
Tax Agencies Using AI Mainly To Flag Fraud, OECD Says
Tax administrations in member countries of the Organization for Economic Cooperation and Development are using artificial intelligence mainly to detect tax evasion and fraud, the OECD reported Tuesday, saying this is because of the technology's ability to identify patterns and outliers.
Expert Analysis
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US-Ukraine Reconstruction Fund Tax Exemptions Uncertain
Tax provisions in the bilateral agreement to establish the U.S.-Ukraine Reconstruction Investment Fund, which recently announced it is accepting applications, are so broad and imprecise as to leave uncertainty regarding whether and when tax exemptions will apply to investors' income, say attorneys at Avellum and Debevoise.
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Trivia Competition Makes Me A Better Lawyer
Playing trivia taught me to quickly absorb information and recognize when I've learned what I'm expected to know, training me in the crucial skills needed to be a good attorney, and reminding me to be gracious in defeat, says Jonah Knobler at Patterson Belknap.
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Judges On AI: Practical Use Cases In Chambers
U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.
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Malpractice Claim Assignability Continues To Divide Courts
Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.
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NYC Bar Opinion Warns Attys On Use Of AI Recording Tools
Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.
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4 Quick Emotional Resets For Lawyers With Conflict Fatigue
Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.
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Judges On AI: How Judicial Use Informs Guardrails
U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.
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Key False Claims Act Trends From The Last Year
The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.
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Hosting Exchange Students Makes Me A Better Lawyer
Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.
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How A 1947 Tugboat Ruling May Shape Work Product In AI Era
Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.
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Navigating Privilege Law Patchwork In Dual-Purpose Comms
Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.
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4 Ways GCs Can Manage Growing Service Of Process Volume
As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.
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The Law Firm Merger Diaries: Forming Measurable Ties
Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.