US Coverage
Law360 | The Practice of Law
State Specific Coverage
Law360 Authority | Deep News & Analysis
International
-
July 02, 2026
Top International Tax Cases To Watch In 2nd Half Of 2026
Major multinational corporations such as Amgen and Coca-Cola will continue litigating high-stakes international tax cases in the second half of 2026, including transfer pricing disputes with billions of dollars on the line. Here, Law360 looks at three key international tax cases to follow during the rest of the year.
-
July 02, 2026
Government Wants 40-Fold Penalty Lift For Tax Misconduct
The federal government on Wednesday introduced legislation intended to crack down on misconduct by tax advisors, including a 40-fold increase in maximum civil penalties for corporations and partnerships, and new criminal penalties for unregistered tax agents.
-
July 01, 2026
Lululemon Targeted In New Shopper Tariff Refund Lawsuit
Lululemon has been accused of boosting prices in response to the Trump administration's global tariffs then failing to refund customers when the U.S. Supreme Court invalidated the duties, becoming one of the latest household brand names to face such claims.
-
July 01, 2026
Italian Authorities Seize €23.5M In VAT Probe Over Fuel
Italian authorities seized assets worth more than €23.5 million ($26.7 million) in connection with what prosecutors alleged was a €60 million value-added tax fraud scheme involving imported petroleum products, the European Public Prosecutor's Office said Wednesday.
-
July 01, 2026
Microsoft's Irish Tax Rate About 12%, Company Reports
Microsoft paid an income tax rate of about 11.9% in Ireland on a cash basis last year, compared to about 15.5% on an unweighted average in European Union countries where it booked a profit, according to the company's first public country-by-country tax disclosure.
-
July 01, 2026
BlueCrest Loses UK Top Court Fight Over LLP Tax Rule
Portfolio managers at hedge fund BlueCrest Capital Management LLP should be taxed as employees rather than partners under the U.K.'s salaried member rules, the U.K.'s top court ruled Wednesday.
-
July 01, 2026
EU Court Backs Tax Break In German Fictitious Journey Case
Germany cannot create a fictitious step in the journey of shipped goods and therefore deny a tax exemption to a chemical distribution firm because a transport document is missing, a European Union court said Wednesday.
-
July 01, 2026
Top International Tax Cases Of 2026: Midyear Report
The U.S. government came out ahead in four of the most closely watched international tax cases decided in the first half of 2026, scoring a victory against telecommunications giant Liberty Global and prevailing in a computational dispute over Varian Medical Systems, among others. Here, Law360 looks at some of the most significant court rulings from the year's first half.
-
July 01, 2026
KC Thought He Was 'Clever Enough' To Lawfully Cut Tax Bill
A senior barrister accused of cheating the public revenue out of nearly £2 million ($2.6 million) believed he was "clever enough" to devise a lawful scheme to reduce his tax liability, his counsel told the trial Wednesday.
-
July 01, 2026
Top UK Court Revives Denmark's £56M Cum-Ex Broker Claim
Britain's highest court revived on Wednesday Denmark's £56 million ($74 million) fraud claim against an English broker that arose from the wide-ranging cum-ex tax refund scandal, overturning a ruling that the dispute had already been resolved in earlier proceedings.
-
June 30, 2026
Int'l Tax In June: Tariff Refunds Challenged, EU Sets Agenda
As U.S. Customs and Border Protection entered the second phase of its process for refunding invalidated tariffs in June, President Donald Trump's administration challenged its authority to issue those refunds. Here, Law360 examines some of the past month's biggest international tax developments.
-
June 30, 2026
US Biz Group Asks EU To Simplify Tax Disclosure Rules
A group representing U.S. business interests in the European Union said Tuesday that EU lawmakers should simplify and harmonize rules on tax disclosure that apply to multinational firms.
-
June 30, 2026
Mauritius Power Co.'s Interest Exempt From Tax, Court Says
Mauritius cannot deny an electricity producer a tax exemption on its interest income, an appellate court for jurisdictions linked to the U.K. said Tuesday, effectively aligning with a decision by the Supreme Court of Mauritius.
-
June 30, 2026
OECD Suggests Latin American Countries Revisit Tax Breaks
Latin American and Caribbean countries may want to reconsider their corporate tax exemptions, the Organization for Economic Cooperation and Development said in a report published Tuesday, noting that this approach risks forgoing revenue for little additional investment.
-
June 30, 2026
Income Taxes Drive Slight Boost In Asia-Pacific Tax Ratio
Increases in income tax collection in the Asia-Pacific region helped drive a modest increase in the region's average ratio of tax to gross domestic product in 2024, the Organization for Economic Cooperation and Development said Tuesday, though it still sits well below the OECD average.
-
June 30, 2026
FDIC, US Aiming to Settle $1.9M First Republic Tax Bill
The U.S. government and the Federal Deposit Insurance Corp. are working to settle the government's case against the agency in its role as receiver for the defunct First Republic Bank over taxes that the government alleges were owed by foreign individuals, a U.S. attorney said Tuesday.
-
June 30, 2026
Brokerage Told To Provide Better Answers In Canada Tax Case
The Tax Court of Canada has ordered a brokerage to provide more fulsome answers to the government's questions in discovery in the company's challenge to more than CA$1.63 million ($1.15 million) in sales taxes.
-
June 30, 2026
Burnham's Devolution Agenda Could Portend Higher Taxes
Labour leadership contender Andy Burnham's speech setting up his devolution agenda may foreshadow higher taxes down the road if he ultimately becomes prime minister, given the costs of his ambitious plans for expanding investment for housing and infrastructure.
-
June 30, 2026
Customs Change Isn't Singling Out China, EU Official Says
The abolition of a de minimis customs exemption and a new duty on low-value parcels entering the European Union, set to apply starting Wednesday, do not specifically target China, a senior European Commission official said.
-
June 30, 2026
KC In £2M Evasion Trial Sought To 'Get One Over' On HMRC
A senior barrister accused of dodging almost £2 million ($2.6 million) in tax was driven by a "sense of intellectual superiority" in a desire to "get one over" HM Revenue and Customs, a prosecutor told the trial Tuesday.
-
June 29, 2026
Spain To Cut Tax On Electricity Producers
The Spanish government has decided to cut its 7% tax on electricity producers starting this year, reaching a 0% rate in 2028 as costs for the country's electricity system become less expensive, the country's cabinet said Monday.
-
June 29, 2026
Authorities Investigating €13M VAT Fraud In Paris Area
Authorities have conducted searches in and around France's capital region as part of an investigation into a €13 million ($17.2 million) value-added tax fraud scheme involving 26 French companies, the European Public Prosecutor's Office said Monday.
-
June 29, 2026
Aussie Tax Agency To Cut Loan Guidance After Court Ruling
The Australian Taxation Office will withdraw guidance treating unpaid present entitlements as financial accommodations after a High Court ruling contradicted the tax authority's position, according to a statement.
-
June 29, 2026
Partnership Asks To Restore $3.7M In Captive Deductions
The IRS shouldn't have disallowed more than $3.7 million in deductions claimed by a partnership on premiums paid to five captive insurance companies because the transactions had economic substance, the partnership told the U.S. Tax Court.
-
June 29, 2026
Cole Schotz Adds Tax Atty In Miami From Day Pitney
Cole Schotz PC announced Monday that it has hired a Day Pitney LLP attorney to bolster its capacity to advise high-net-worth individuals and other clients on tax, trust and estate matters.
Expert Analysis
-
The Law Firm Merger Diaries: Making The Case To Combine
When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.
-
What To Watch As NY LLC Transparency Act Is Stuck In Limbo
Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.
-
Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.
-
8th Circ. Decision Shipwrecks IRS On Shoals Of Loper Bright
The Eighth Circuit’s recent decision invalidating transfer pricing regulations in 3M Co. v. Commissioner may be the most significant tax case implementing Loper Bright's rejection of agency deference as a judicial tool in statutory construction, says Edward Froelich at McDermott.
-
Rule Amendments Pave Path For A Privilege Claim 'Offensive'
Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.
-
Litigation Funding Could Create Ethics Issues For Attorneys
A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.
-
E-Discovery Quarterly: Recent Rulings On Dynamic Databases
Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.
-
Defeating Estoppel-Based Claims In Legal Malpractice Actions
State supreme court cases from recent years have addressed whether positions taken by attorneys in an underlying lawsuit can be used against them in a subsequent legal malpractice action, providing a foundation to defeat ex-clients’ estoppel claims, says Christopher Blazejewski at Sherin and Lodgen.
-
The Biz Court Digest: How It Works In Massachusetts
Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.
-
Why Appellees Should Write Their Answering Brief First
Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.
-
Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
-
When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
-
Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.