International
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September 25, 2026
Taxation With Representation: Kirkland, Latham, McDermott
In this week's Taxation With Representation, Royal Caribbean invests billions in a joint venture with Sandals, Telix Pharmaceuticals buys ITM Isotope Technologies Munich, and Priority Technology makes a go-private deal with an investor group helmed by the company's chair and CEO.
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September 25, 2026
Finland Floats Pass-Through Tax Rules For Investment Funds
Finland's Ministry of Finance published draft legislation Friday for plans to no longer tax limited partnership investment funds as corporations and to instead create new rules that would allocate the fund's income directly to investors.
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September 24, 2026
US Group Can Fight Belgian Min. Tax Backstop, Court Says
A U.S. business advocacy group can continue fighting Belgium's backstop to the 15% global minimum tax despite the European Commission endorsing an exemption for American companies because U.S. companies' Belgian subsidiaries may still be affected, the Belgian Constitutional Court said Thursday.
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September 24, 2026
IRS Extends Grace Period For Int'l Money Transfer Tax Errors
The Internal Revenue Service extended relief from penalties for U.S. financial institutions that handle overseas money transfers and that must accurately deposit excise taxes as required under the budget reconciliation bill enacted in 2025, the agency announced Thursday.
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September 24, 2026
Construction Co. Administrators Recover £3.4M From HMRC
Administrators for collapsed construction company Ardmore Construction recovered £3.4 million ($4.5 million) in overpayments from Britain's tax authority, according to a public filing.
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September 24, 2026
UK Corporate Tax Receipts Hit £100B As Rates Rise
U.K. corporate tax revenue surpassed £100 billion ($132.1 billion) in financial year 2025-26, according to official data published Thursday.
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September 24, 2026
France Calls For Harmonized Customs Intermediary Process
French delegates at the Council of the European Union are pushing for more streamlined treatment of customs intermediaries across member states to fight value-added tax fraud and unfair business competition, according to a policy note seen by Law360 on Thursday.
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September 24, 2026
Canadian Trust's Tax Year Didn't End At Wind Up, Court Says
The tax year of a Canadian trust that shut down just before the end of 2023 ran through the end of the calendar year, so new ownership reporting rules applied, the Tax Court of Canada said, upholding a late-filing penalty.
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September 24, 2026
EU Countries Criticize UN Tax Framework Process As Biased
A clear majority of European Union countries criticized the tax policy framework steered by the United Nations and voiced concerns during a meeting about bias and inadequate technical processes, three EU officials told Law360.
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September 23, 2026
Overseas Income Regs May Cause M&A Headaches
Regulations proposed by the U.S. Treasury Department would provide clean breaks for companies that sell more than 50% of their foreign affiliates, but transactions that fall below this threshold could still expose corporations to post-closing tax risks and deal friction.
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September 23, 2026
Europe's International Tax Abuse Mostly Regional, Group Says
Companies and individuals across the world shifted or held an estimated $1.6 trillion across borders primarily to avoid or evade taxes in 2022, with money from Europe mostly destined for other European countries, according to a tool launched Wednesday by the Tax Justice Network.
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September 23, 2026
Aventis Denies Owning Assets In $40M Tax Fight At 3rd Circ.
The U.S. Tax Court contradicted its own findings by deciding that pharmaceutical company Aventis controlled assets in an investment vehicle with a French affiliate, couldn't deduct related payments and was liable for nearly $40 million in income taxes, the company told the Third Circuit.
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September 23, 2026
HMRC Disputes £400M Inheritance Tax Underpayment Claim
Britain's tax authority disputed a claim from a law firm that it suspects wealthy individuals may have underpaid inheritance tax by as much as £392 million ($523.2 million) in fiscal year 2025-26, saying the figure represents tax under consideration, not an estimate of tax owed or underpaid.
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September 23, 2026
Watchdog Revises Auditor External Expert Standards
Britain's accounting watchdog has revised two of its standards on using the work of an external expert in the audit process, aligning them Wednesday with changes made by an international standard-setter.
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September 23, 2026
French Official Urges Working With EU On Cheaper Imports
France must move away from unilateral action and work with its European Union partners to manage an increase in small parcels sent to the bloc, a French official said Wednesday.
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September 23, 2026
English Mayors Need £3.8B Tax Shift, Report Says
The Labour government should grant England's mayors a 5% share of income tax revenue, shifting an additional £3.8 billion ($5 billion) a year out of central government, a think tank report said Wednesday.
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September 23, 2026
Arms Dealers Get 32 Years For Evading UK Export Controls
Two men convicted of illegally selling arms and military equipment to countries in Africa and the Middle East were sentenced to a combined 32 years in prison on Wednesday, according to HM Revenue and Customs.
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September 23, 2026
Grant Thornton Sued Over Negligence On $3.7M Tax Bill
Optimus Group has sued Grant Thornton Australia in the Supreme Court of Victoria, alleging that negligent advice on a corporate restructure left the car dealership owner with an unexpected $3.7 million stamp duty bill.
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September 22, 2026
EU Aims To Charge €2 Handling Fee For E-Commerce Goods
The European Union's executive branch plans to charge a €2 ($2.29) fee per e-commerce good that enters the bloc to offset the costs of customs operations, it said in a regulation.
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September 22, 2026
Virgin Islands Tax Agency Can't Ignore Treasury, Judge Says
The U.S. Supreme Court's 2024 Loper Bright decision does not allow U.S. Virgin Islands revenue collectors to override U.S. Treasury Department regulations exempting residents of the territory from the net investment income tax, a federal judge held.
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September 22, 2026
Suspect Arrested In Electronics VAT Fraud, EPPO Says
Dutch authorities have arrested a suspected broker in a large-scale value-added tax fraud ring involving electronics, seizing €3.5 million ($4 million) worth of assets in the process, the European Public Prosecutor's Office said Tuesday.
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September 22, 2026
Polish Official Named Head Of EU Tax Conduct Group
A European Union group designed to tackle harmful tax practices at a global level named a Polish official as its new chair Tuesday, according to officials at the Council of the EU.
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September 22, 2026
HMRC Reminds Companies To Join Brexit Trade Platform
The U.K.'s tax authority reminded businesses Tuesday that they are required to join the new trader support service for the flow of goods from Northern Ireland to Britain before it goes live in October.
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September 22, 2026
EU Countries Criticize Taxes As Regressive In Budget Talks
Several European Union countries criticized what they view as regressive tax proposals during a public ministerial meeting Tuesday on the bloc's next long-term budget.
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September 22, 2026
UBS Fined €5M Over Credit Suisse Legacy Tax Evasion
UBS said Tuesday it has agreed to pay €5 million ($5.7 million) to the Dutch Public Prosecution Service to settle a legacy case involving alleged tax evasion linked to 12 former Credit Suisse clients.
Expert Analysis
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Being A Magician Makes Me A Better Lawyer
The skills I've developed as a lifelong magician have translated directly into tangible benefits in the courtroom because performing magic and trying cases both live at the intersection of psychology, storytelling, timing and disciplined rehearsal, says Mark Dombroff at Fox Rothschild.
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Choral Singing Makes Me A Better Lawyer
Singing in the New York City Bar Chorus — a hobby partly inspired by the late U.S. District Judge Richard Owen, who infused my clerkship year with opera music — has improved my legal career by refining my abilities to listen, exude confidence and develop emotional intelligence, says Bonnie Baker at Friedman Kaplan.
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Power To The Paralegals: Burnout As A Structural Problem
Law firm leadership can best retain their paralegals not by encouraging self-care, but by seeking top-down structural solutions for the quiet proliferation of responsibilities and the vicarious exposure to client trauma that particularly drive burnout in this vital role, says Erika Sneeringer at Brockstedt Mandalas.
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Managing Post-IEEPA Tariff Refunds, Replacements And Risks
Companies and investors reeling from the rapid changes resulting from February's U.S. Supreme Court ruling that the International Emergency Economic Powers Act doesn't authorize tariffs should focus on understanding the duty refund process, the likely replacement tariffs and the operational ways they can minimize their tariff exposure, say attorneys at Debevoise.
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Economic Questions To Ask Amid Tariff Refund Class Actions
The U.S. Supreme Court's recent holding that the International Emergency Economic Powers Act doesn't authorize the president to impose tariffs has sparked class actions, but determining whether a retailer received a windfall is complex, even if it passed tariff costs into consumer prices before receiving a refund, say economists at Ankura Consulting Group.
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Cow Horse Makes Me A Better Lawyer
Moving an unwilling 800-pound cow while riding a horse at high speed is exhilarating, a little unhinged and, at least for me, a surprisingly effective training ground for litigation — both demand focus, preparation over rigid planning and the willingness to act despite fear, says Ashley Zitrin at Glenn Agre.
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Checking For AI Errors Is Now A Two-Way Street
A handful of recent federal and state cases demonstrate the importance of checking for errors generated by artificial intelligence not only in your own court submissions, but also your opponent's, as well as when catching opposing counsel's AI mistakes could result in an award for attorney fees, says Tamara Barago at Hollingsworth.
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5 Things Associates Must Ask About Their Firm's Merger Plan
The associates who navigate law firm mergers best ask the right questions early, such as inquiring about partners' plans, to assess how the merger could affect their workflow and career path, says Jackie Bokser-LeFebvre at Major Lindsey.
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2 'Rocket Dockets' And The Rules That Propel Them
The fastest civil trial courts in the country are currently in the Eastern District of Virginia and the Southern District of Florida, and their chief judges provide insights into the court rules that keep them ahead, says Robert Tata at Hunton.
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Your Next Litigation Hold Should Cover AI Chat Logs
The Delaware Chancery Court’s recent decision in Fortis Advisors v. Krafton to treat a CEO’s artificial intelligence chats as substantive evidence is being read as a discovery warning to litigators, but there is a second duty-to-preserve lesson that is especially pertinent to in-house counsel, say attorneys at Faegre Drinker.
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Studying Foreign Languages Makes Me A Better Lawyer
Studying Italian and Japanese has shown me that learning a new language can benefit a legal career in several ways, including by demonstrating the importance of approaching problems from a fresh perspective and the value of practicing patience with colleagues and clients, says Anna King at Genworth Financial.
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Sold Inventory May Drive Tax Treatment Of Tariff Refunds
Companies determining the tax treatment of refunds expected following the U.S. Supreme Court's February decision invalidating tariffs imposed under the International Emergency Economic Powers Act should consider whether the tariff costs have already reduced their income considering the cost of goods sold, say attorneys at McDermott.
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Adapting To AI-Driven Scrutiny Of Foreign Asset Disclosures
As the government expands AI-driven, cross-agency fraud detection, foreign asset disclosure should be viewed as part of a broader, data‑driven enforcement ecosystem that prioritizes consistency, documentation and proactive governance, says Logan Koehring at FBT Gibbons.