International

  • April 02, 2025

    Control Of Kyocera's $7M Refund Suit Handed To Tax Court

    The U.S. Tax Court holds jurisdiction over Kyocera's case for an approximately $7 million refund after it challenged an overlapping IRS assessment in the specialized tribunal, a South Carolina federal court ruled, agreeing with the company and the U.S. Department of Justice.

  • April 02, 2025

    South Korea, Andorra Tax Treaty Enters Into Force

    A treaty to prevent double taxation on income and investments between South Korea and Andorra has entered into force, the South Korean Ministry of Finance announced, following approval of the agreement by the countries' legislatures.

  • April 02, 2025

    EU Digital Tax Could Bring In €37.5B By 2026, Report Says

    A European Union digital services tax could raise €37.5 billion ($40.7 billion) in revenue by 2026, according to a report Wednesday from a Brussels-based research organization, which recommended the bloc reexamine its paused DST proposal.

  • April 02, 2025

    City Seeks Regulatory Talks With US Amid Trade Tension

    A U.K. financial services trade body called on the government Wednesday to enter stronger financial regulatory dialogues with the U.S. and other countries amid trade uncertainties, boosting investment in high-growth companies.

  • April 02, 2025

    Taxing School Fees Doesn't Restrict Choice, Gov't Tells Court

    The U.K. did not break human rights law by imposing 20% value-added tax on private school fees because families can still access education through other options, the government told a London court.

  • April 02, 2025

    UK Ride Service Merits VAT Break, Upper Tribunal Affirms

    The First-tier Tribunal did not err when holding that a U.K. ride-hailing service falls under a special value-added tax exemption extended to travel agents based on the similarity of services that both ride-hailing and travel agents offer, the Upper Tribunal ruled.

  • April 01, 2025

    EU Busts 'Mafia-Style' Org In Tax Evasion, Other Crimes

    Authorities in Germany and Italy arrested 29 individuals Tuesday linked to a "mafia-style" organization that was accused of carrying out crimes including tax evasion, money laundering and attempted manslaughter, the European Union's agency for criminal justice cooperation said.

  • April 01, 2025

    Gov'ts Ready Concessions, Reprisals Ahead Of US Tariff Wave

    The likely targets of the reciprocal tariff policy President Donald Trump is set to debut Wednesday have been making concessions, vowing reprisals and pursuing closer ties with each other while many have adopted a wait-and-see approach. Here, Law360 looks at how countries are responding to the planned tariffs.

  • April 01, 2025

    EU Opens Portal To Register Importers For Carbon Fee

    Importers of carbon-intensive goods into the European Union can now begin using an online portal to seek authorization for declaring those goods when the bloc's new pricing regime for such items takes full effect next year, the European Commission announced.

  • April 01, 2025

    2 Convicted In Germany For Leading €26M VAT Fraud Ring

    Two individuals were convicted in a German court as ringleaders of a €26 million ($28 million) value-added tax fraud scheme, European Union authorities said Tuesday.

  • April 01, 2025

    Ireland Extending Temporary Energy VAT Rate Through Oct.

    Ireland's slashed value-added tax rate on electricity and gas will be extended another six months through the end of October, the country's Department of Finance said Tuesday.

  • April 01, 2025

    UK Adding OECD List Of Approved Minimum Taxes To Regs

    The U.K. government is incorporating the OECD's lists of qualifying global minimum taxes into regulations to provide certainty to taxpayers calculating their liabilities for the British version, HM Revenue & Customs said Tuesday.

  • April 01, 2025

    Private School Group Challenges VAT On Rights Grounds

    The U.K. government has broken human rights law by removing a value-added tax exemption for school fees because doing so limits access to education, a lawyer representing 10 children told a London court Tuesday.

  • March 31, 2025

    Soda Taxes Fail To Boost Health, Cut Obesity, Group Says

    Raising taxes on sugar-sweetened beverages shows no evidence of improved health benefits, according to a Tax Foundation report.

  • March 31, 2025

    India Sets New High Of APAs Signed In A Year

    India's Central Board of Direct Taxes blew past its previous record of advance pricing agreements signed in a single fiscal year, completing 174 agreements in 2024-25 compared with the last high mark of 125 a year prior, it said Monday.

  • March 31, 2025

    Trump's Tariff Bombardment Keeps Companies Guessing

    U.S. importers are bracing for significant compliance cost increases as President Donald Trump's reciprocal tariff announcement is expected on Wednesday, though recent comments made by the president indicate the duties could be less harsh.

  • March 31, 2025

    Trump, Starmer Discuss Averting US Tariffs On UK Goods

    President Donald Trump and Prime Minister Keir Starmer discussed a possible deal between the U.S. and the U.K. to avoid U.S. tariffs from being imposed on goods such as cars and metals, the British government confirmed.

  • March 31, 2025

    Bank Says Caribbean Decision Blocks £415M VAT Fraud Case

    A Caribbean bank argued in court Monday it could not be sued in England over a £415 million ($537 million) value-added tax fraud, because the matter had already been resolved by a judgment in Curaçao.

  • March 28, 2025

    China's Tax Office Proposes Measures To Fight Tax Evasion

    China's State Tax Administration is seeking public comments on a broad range of tax changes intended to codify the standardization of tax law across China's regions and curb instances of tax dodging, the STA announced Friday.

  • March 28, 2025

    The Tax Angle: Dems Prep For Tax Debate; CBO Eyes Deficits

    From a look at a tax briefing for House Democrats on the expiring provisions of the Republicans' 2017 tax overhaul law to the latest Congressional Budget Office outlook on making the law permanent, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • March 28, 2025

    OECD Suggests Lithuania Up Property Taxes, Broaden Base

    Lithuania would be well-served to broaden its tax base, the Organization for Economic Cooperation and Development said Friday, including by increases in taxes on immovable property and a more modern value-added tax collection system.

  • March 28, 2025

    UK Tax Hikes, Thus Uncertainty, Seem Likely, Think Tank Says

    A deteriorating fiscal outlook in the U.K. may force the Labour government to raise some taxes in its fall budget, and that likelihood is sure to foster economic uncertainty about which ones will go up, a U.K. economic research institute said.

  • March 28, 2025

    Taxation With Representation: Norton Rose, Latham, Ashurst

    In this week's Taxation With Representation, Dollar Tree sells its Family Dollar business to private equity firms, eye care company Alcon buys medical technology company Lensar and Ithaca Energy PLC buys the U.K. subsidiary of Japan Petroleum Exploration Co. Ltd.

  • March 27, 2025

    Pfizer Tops Pharma Tax Avoidance, Senate Dems Say

    Pharmaceutical giant Pfizer had no taxable profits in its largest market, the U.S., after booking all its income in jurisdictions including Puerto Rico, Singapore and Ireland, according to a Senate Finance Committee report prepared by panel Democrats that was released Thursday.

  • March 27, 2025

    US Ranked Low At Fighting Real Estate Money Laundering

    The U.S. is the third-worst country when it comes to fighting money laundering in real estate because of a lack of regulations, according to a report ranking the national markets of 24 countries.

Expert Analysis

  • The Big Issues A BigLaw Associates' Union Could Address

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    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Tips For Tax Equity-Tax Credit Transfers That Pass IRS Muster

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    Although the Internal Revenue Service has increased its scrutiny of complex partnership structures, which must demonstrate their economic substance and business purpose, recent cases and IRS guidance together provide a reliable road map for creating legitimate tax equity structures, say Ian Boccaccio and Michael Messina at Ryan Tax.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • After Chevron: Delegation Of Authority And Tax Regulators

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    The U.S. Department of the Treasury and the Internal Revenue Service will face higher standards following Loper Bright’s finding that courts should determine whether agency rules meet the best possible interpretation of the tax code, as well as the scope of the authority delegated by Congress, says Edward Froelich at McDermott.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Contract Disputes Recap: Preserving Payment Rights

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    Stephanie Magnell and Zachary Jacobson at Seyfarth examine three recent decisions that together illustrate the importance of keeping accurate records and adhering to contractual procedures to avoid inadvertently waiving contractual rights to cost reimbursements or nonroutine payments.

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