International

  • February 26, 2026

    Greenberg Traurig Adds Procopio Tax, Real Estate Pro In Calif.

    Greenberg Traurig LLP is growing its California team, bringing in a Procopio Cory Hargreaves & Savitch LLP tax and real estate expert as a shareholder in its San Diego office.

  • February 26, 2026

    Finance Cos. Say Lender Misled Them On Tax Refund Loans

    Two investment companies have sued a tax refund lender and its directors for more than £4.3 million ($6 million) in unpaid debt, alleging that the company made false statements about the performance of loans tied to U.K. tax refunds.

  • February 25, 2026

    Cayman Fund Tells 3rd Circ. Error Sinks $100M Tax Ruling

    The Internal Revenue Service has been unable to show that a Cayman Islands hedge fund carried out an on-shore business, the fund told the Third Circuit in challenging a U.S. Tax Court decision that said the fund owed $100 million in taxes.

  • February 25, 2026

    Tax Group Of The Year: Baker McKenzie

    Baker McKenzie's tax practice conquered several high-profile cases in the past year, advising prominent companies like Meta Platforms Inc. on its challenge of a multibillion-dollar income adjustment and S&P Global on its spin-off transaction, earning the firm a spot as one of the 2025 Law360 Tax Groups of the Year.

  • February 25, 2026

    Fed. Circ. Pressed To Immediately Release Tariff Mandate

    Small businesses behind the successful challenge to President Donald Trump's emergency tariffs asked the Federal Circuit Tuesday to immediately issue its mandate so the lower U.S. Court of International Trade can consider how to order the government to issue refunds for importers that paid the unlawful duties.

  • February 25, 2026

    Polsinelli Brings On Tax Atty In Atlanta From Smith Gambrell

    Polsinelli PC has expanded its tax practice with a new shareholder in Atlanta who came aboard from Smith Gambrell & Russell LLP, Polsinelli announced Tuesday.

  • February 25, 2026

    Treasury To Float Simplified Foreign Currency Rules

    The U.S. Treasury Department announced plans Wednesday to simplify existing regulations that cover how companies can determine the taxable income of affiliates that conduct business in a foreign currency, including new rules that would allow for a single annual calculation.

  • February 25, 2026

    Hong Kong Floats One-Off Income Tax Cut In Budget

    Hong Kong's government wants a one-off reduction to its profits tax and other income taxes, an expansion of stamp duty relief for intragroup transfers of immoveable property and a higher stamp duty for mansions, according to a budget summary released Wednesday.

  • February 24, 2026

    Trump Says Countries Will Keep Deals Despite Tariff Ruling

    President Donald Trump said trade deals reached with countries underpinned by tariffs invalidated by the U.S. Supreme Court would continue to be honored during his State of the Union on Tuesday evening, although it remained unclear precisely how those duty terms will be reimposed domestically.

  • February 24, 2026

    EU Trade Chief Urges Skeptical Lawmakers To Pass US Deal

    The European Union's trade commissioner pleaded Tuesday with the bloc's lawmakers to ratify a trade deal with the U.S. next month, attempting to reassure skeptical lawmakers that President Donald Trump's administration has promised to respect its terms.

  • February 24, 2026

    Treasury Eyeing Pillar 2 Safe Harbor Guidance, Official Says

    The U.S. Treasury Department expects to negotiate international guidance for the recently agreed-to side-by-side safe harbor under the worldwide corporate minimum tax agreement known as Pillar Two, including updates to the regime's global information return, a Treasury official said Tuesday.

  • February 24, 2026

    Canadian Investor Loses Tax Battle Over BVI Arrangement

    A Canadian investor who redomiciled his holding company to the British Virgin Islands days before a profitable share sale bypassed anti-deferral rules through a tax scheme, Canada's Federal Court of Appeal said in overturning a lower court ruling.

  • February 24, 2026

    Lords Slam Labour's 'Regressive' Salary Sacrifice Reforms

    Conservative peers told the government on Tuesday that its planned £2,000 ($2,700) cap on salary sacrifice pension saving arrangements will unfairly harm lower-earning workers.

  • February 24, 2026

    DC Circ. Won't Stop IRS From Sharing Data With DHS

    Immigrant advocacy groups challenging the legality of an information-sharing agreement between federal immigration authorities and the IRS are not entitled to a court order stopping the tax agency from sharing taxpayer addresses for enforcement purposes, the D.C. Circuit said Tuesday. 

  • February 24, 2026

    EU Approves €400M Greek State Aid, Including Tax Perks

    The European Commission approved a Greek clean technology state aid scheme on Tuesday that will come partly in the form of tax advantages, the commission announced.

  • February 23, 2026

    FedEx, Bausch, Other Cos. Join Race For Tariff Refunds

    FedEx, Bausch & Lomb and L'Oreal are among the companies that raced to the U.S. Court of International Trade on Monday seeking full refunds of the trade duties they paid as a result of the 2025 tariffs that President Donald Trump illegally imposed under the International Emergency Economic Powers Act.

  • February 23, 2026

    Senate Dems Aim To Require Refunds Of Illegal Trump Tariffs

    Senate Democratic lawmakers introduced legislation Monday to require the federal government to issue refunds to importers for duties paid that were imposed by President Donald Trump under the International Emergency Economic Powers Act, following the U.S. Supreme Court's ruling deeming those measures unlawful.

  • February 23, 2026

    EU Lawmakers Delay Vote On US Trade Deal Amid Uncertainty

    The European Parliament agreed Monday to postpone a vote on the bloc's trade deal with the U.S. as lawmakers were unclear on whether new tariffs violate its terms, though the White House told Law360 the levies won't breach the agreed maximum rate on the European Union.

  • February 23, 2026

    US Customs Stops Collecting Tariffs Starting Tuesday

    U.S. Customs and Border Protection will stop collecting the tariffs President Donald Trump illegally imposed under the International Emergency Economic Powers Act beginning at midnight Tuesday, according to guidance sent late Sunday.

  • February 23, 2026

    UK Will Uphold Tariff Deal With US, Trade Secretary Says

    The British government will honor its trade deal with the United States after the U.S. Supreme Court's ruling that President Donald Trump raised tariffs unlawfully, the U.K.'s trade secretary confirmed Monday.

  • February 23, 2026

    India Cuts Dividend Tax For French Investors

    The Indian government has changed the terms of its double taxation agreement with France, cutting its dividend tax for French investors and expanding its taxing powers over certain transactions, the Indian finance ministry said Monday.

  • February 23, 2026

    'Freedom Tax' On Agenda As New Dutch Gov't Sworn In

    Coalition leaders of the Netherlands' new government, who were sworn in Monday, say one item on their agenda will be the introduction of what they call a freedom tax to raise contributions from individuals and companies to go toward defense spending.

  • February 23, 2026

    Justices Won't Review Conviction In $1B Renewables Fraud

    The U.S. Supreme Court declined Monday to hear an appeal from the convicted leader of a fraudulent $1 billion renewable-energy scheme who contended that he was unlawfully ordered to forfeit a "gobsmacking" $181 million based on joint and several liability.

  • February 20, 2026

    3 Questions After Justices Sink Trump's Emergency Tariffs

    The U.S. Supreme Court's ruling that President Donald Trump's tariffs imposed under the International Emergency Economic Powers Act are unlawful left open questions for practitioners, including how importers may qualify and claim refunds for the illegal duties paid. Here, Law360 examines three open questions following the justices' ruling.

  • February 20, 2026

    Full 8th Circ. Won't Revisit 3M's Win Against IRS

    The full Eighth Circuit declined to rethink a panel's ruling that held the Internal Revenue Service lacked the statutory authority to allocate nearly $24 million in royalty payments that 3M Co. said it was blocked from receiving under Brazilian law.

Expert Analysis

  • Considerations When Invoking The Common-Interest Privilege

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    To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.

  • The Law Firm Merger Diaries: Making The Case To Combine

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    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

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    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

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    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

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    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'

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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.

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