International

  • November 06, 2026

    Taxation With Representation: Wilson Sonsini, Fenwick

    In this week's Taxation With Representation, Marvell Technology buys data center optics maker Lumentum, defense technology company Shield acquires radar company Echodyne, and CVS Health plans to split into two independent, publicly traded companies.

  • November 06, 2026

    Canada Plans To Float Full Cost Deductions For Investments

    A budget released by the Department of Finance Canada signaled several coming corporate tax proposals, including full-expense deductions for new investments and a tax exemption on up to CA$15 million ($10.6 million) in capital gains stemming from startup businesses.

  • November 06, 2026

    Data-Sharing Dispute Stalls US Entities' Exit From EU Blacklist

    Negotiations to remove the U.S. territories of American Samoa, Guam and the Virgin Islands from the European Union's tax blacklist continue to be hindered by a disagreement on whether data on U.S.-sourced income linked to these jurisdictions should be exchanged, three EU officials told Law360 Friday.

  • November 06, 2026

    Biffa Seeks £6.5M Over Alleged Landfill Tax Evasion Scheme

    A landfill operator has sued a waste management services supplier for £6.46 million ($9 million), accusing the supplier of "gaming" the system by falsely claiming that waste it delivered qualified for lower landfill tax rates.

  • November 06, 2026

    How Spain's Snap Election Could Reshape Its Tax Policy

    Spain is set to hold a snap general election Nov. 29, and the contest could reshape the country's tax landscape if conservative challengers succeed in ousting the left-wing government of Prime Minister Pedro Sánchez, as recent polls suggest.

  • November 05, 2026

    Judge Says Eaton's US Biz Seems Trickier Than Island Work

    A U.S. Tax Court judge said Thursday that some of Eaton's circuit breaker production in the U.S. sounded "way more complicated" than its manufacturing in Puerto Rico and the Dominican Republic, suggesting agreement with the IRS' main position in a transfer pricing dispute.

  • November 05, 2026

    Home Depot, Others Fight Bid To Merge Tariff Refund Suits

    Home Depot said it opposed combining every proposed customer class action over increased costs from tariffs into multidistrict litigation, claiming there are too many economic differences between the suits. 

  • November 05, 2026

    Top Court Lets ATO Cancel Billabong Founder's AU$57M Loss

    The Australian Taxation Office can cancel an AU$56.6 million ($39.2 million) loss tied to the founder of apparel brand Billabong International Ltd. as part of an avoidance scheme but can't hike his tax bill by treating related debt forgiveness as dividend stripping, the High Court of Australia said.

  • November 05, 2026

    13 Arrested Over €100M Luxury Car VAT Fraud, EPPO Says

    Thirteen individuals were arrested in Germany and Austria over links to a cross-border value-added tax fraud scheme involving luxury vehicles that caused an estimated €100 million ($112 million) in tax losses, the European Public Prosecutor's Office said Thursday.

  • November 05, 2026

    Treasury Seeks Input On IRS' Info Requests For Treaty Cases

    The U.S. Treasury Department asked multinational corporations Thursday to weigh in on ways the IRS could ease compliance burdens companies face when providing information to agency during U.S. tax treaty disputes.

  • November 05, 2026

    MVP: Wachtell Lipton's Eiko Stange

    Eiko Stange, a member of Wachtell Lipton Rosen & Katz's tax practice, was lead counsel on OpenAI's corporate restructuring and recapitalization, advised Honeywell on its aerospace business's $72 billion spinoff and oversaw the tax implications of Unilever's $44 billion combination with McCormick, earning him a spot as one of the 2026 Law360 Tax MVPs.

  • November 05, 2026

    Virgin Islands Tax Agency Denied Redo In NIIT Dispute

    A U.S. Virgin Islands federal judge declined to rethink his order holding that the territory's residents are exempt from the net investment income tax, ruling that local revenue collectors' disagreement with his reasoning is not grounds for reconsideration.

  • November 05, 2026

    FCA Stops Collector Chasing Workers For Tax Scheme Loans

    The financial watchdog said Thursday that it has prevented a debt collection firm from pursuing workers for repayment of tax avoidance scheme loans, after the debts were sold to a company that is not authorized by the regulator.

  • November 05, 2026

    Faegre Drinker Hires Morgan Lewis Tax Specialist In Philly

    Faegre Drinker Biddle & Reath LLP has hired a Morgan Lewis & Bockius LLP tax associate to join its Philadelphia office as a partner working on federal income tax and other tax matters, according to a Wednesday announcement.

  • November 04, 2026

    Illinois Tool Co. Disputes $26M Tax Bill, Seeks $32M Refund

    The IRS erred in denying a $739 million capital loss to an Illinois tool company as well as determining it owes more than $26 million in taxes for 2019 through 2021 and denying its request for a $32 million refund for those years, it told the U.S. Tax Court.

  • November 04, 2026

    Hong Kong Couple Get 7 Years For €10M VAT Fraud

    A German court sentenced a Hong Kong couple to seven years in prison following their conviction for a €10.3 million ($11.6 million) value-added tax evasion scheme, European Union authorities said Wednesday.

  • November 04, 2026

    Tribunal Largely Backs HMRC Ax Of Port Co.'s £57M Tax Break

    The First-tier Tribunal erred in deciding that HM Revenue & Customs could not deny Liverpool's port operator tax allowances on £57.1 million ($76.9 million) spent building part of a deep-water container terminal, the Upper Tribunal found Wednesday.

  • November 04, 2026

    Dead Man's $2M FBAR Penalty Is Reasonable, 9th Circ. Told

    The $2 million in civil penalties imposed on a dead man for violating foreign bank account reporting rules when he was alive is not excessive, the U.S. government told the Ninth Circuit in a bid to collect the penalties from his estate.

  • November 04, 2026

    UK Biz Wins Fresh Look At Collagen Product's VAT Status

    A court must look again at whether a U.K. company's liquid collagen product is a drink for human consumption, and therefore a zero-rated food for value-added tax purposes, in light of an appeals court's ruling in a separate case, a London tribunal said in a decision published Wednesday.

  • November 04, 2026

    MVP: Paul Weiss' Brian Krause

    Paul Weiss Rifkind Wharton & Garrison LLP partner Brian Krause assisted drug company Metsera in its up-to-$10 billion acquisition by Pfizer and served as the lead tax counsel during Keurig Dr Pepper's $18.4 billion acquisition of coffee company JDE Peet's, earning him a place among the 2026 Law360 Tax MVPs.

  • November 04, 2026

    Countries Close Record Number Of Tax Cases, OECD Says

    Tax administrations around the world resolved nearly 3,000 cross-border corporate tax disputes in 2025, the highest number recorded to date, the Organization for Economic Cooperation and Development said Wednesday.

  • November 04, 2026

    Hong Kong Enacts Digital Asset Reporting Legislation

    The Hong Kong government passed legislation Wednesday that will implement an international digital asset transparency framework to help tax officials collect and share cryptocurrency data.

  • November 04, 2026

    EU Digital Tax Proposal Saved From Legislative Cull

    The European Commission decided not to ax a digital services tax proposal in its 2027 work program despite a lack of progress, according to a final version of its agenda for the coming year seen Wednesday by Law360.

  • November 03, 2026

    Tax Court Hears From Eaton's Former Islands Plant Manager

    A longtime Eaton Corp. plant manager described for the U.S. Tax Court on Tuesday some of the components and functions of the circuit breakers manufactured in Puerto Rico and the Dominican Republic that the company maintains were so critical to its success.

  • November 04, 2026

    High Court Says Uber Owes Payroll Tax On Driver Payments

    The High Court of Australia on Wednesday ruled 6-1 to uphold a ruling that drivers "supply" driving services to rideshare giant Uber, finding the drivers' contracts with the company are relevant contracts under New South Wales payroll tax law, meaning Uber's payments to drivers attract payroll tax.

Expert Analysis

  • Playing Bid Whist Makes Me A Better Lawyer

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    As a child, I viewed bid whist as a family tradition and a source of friendly card game competition, but as a lawyer, I see it as a tool that has helped me cultivate skills like communication, teamwork, risk assessment and composure, says Keyonn Pope at Riley Safer.

  • Md. Digital Tax Ruling Is A Road Map For Future Challenges

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    Three Maryland Tax Court rulings that recently struck down the state's digital advertising tax suggest constitutional and statutory vulnerabilities that could be used to challenge newly enacted digital services laws or legislation being considered by other states, say attorneys at Holland & Knight.

  • Calif. Bill Goes Too Far In Trying To Regulate Attorney AI Use

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    California’s first-in-the-nation act regulating how attorneys and arbitrators use generative artificial intelligence will likely soon become law, but read broadly, the provisions may dissuade lawyers from employing AI at all, thereby depriving them of key work tools, says Joshua Wurtzel at Schlam Stone.

  • Attorneys Using AI May Have Ethical Duty To Redact Docs

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    The trajectory of legal ethics guidance in recent years strongly suggests that as redaction technology becomes more accessible, the failure to use it when uploading highly confidential materials into artificial intelligence tools will become increasingly difficult to defend as reasonable, say attorneys at Lewis Brisbois.

  • Md. Court Got Ad Tax Similarity Analysis Wrong

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    Decisions striking Maryland’s digital advertising tax are fundamentally flawed because the Maryland Tax Court found similarity between digital ads and other ads without considering deep market distinctions, says Darien Shanske at UC Davis School of Law.

  • Taekwondo Makes Me A Better Lawyer

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    Taekwondo has taught me to recognize when to fight for a position and when to focus on finding a solution, and that the best outcomes are often achieved by solving problems — all of which has improved my work as a bankruptcy lawyer, mediator and Subchapter V trustee, says Amy Denton Mayer at Berger Singerman.

  • OECD Draft Could Guide Pricing For Intragroup R&D Deals

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    The Organization for Economic Cooperation and Development's proposed revisions to its intragroup transfer pricing guidelines provide helpful tips for determining the cost base for contract research and development services, highlighting the importance of selecting a reasonable set of third-party comparables and appropriate means for evaluating markups, says economist Harold McClure.

  • Monitor Exposure, Stay Flexible Amid Tariff Uncertainty

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    To navigate an unstable trade environment, businesses must evaluate their exposure to new tariffs invoked under a patchwork of statutory authorities and be prepared to adapt to further changes that may be on the horizon, says Bhargav Prajapati at Capital Trade.

  • Being In A Band Made Me A Better Lawyer

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    Playing shows in storied New York City venues and rehearsing with my bandmates in poorly ventilated rooms helped develop the professional qualities I rely on as a litigator, including an ability to collaborate with strong-minded equals and the determination to treat each client with singular focus, says Eliad Shapiro at Herrick Feinstein.

  • The Divergent Approaches In US, EU Forced Labor Standards

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    Forced labor guidance documents recently issued by the U.S. and the European Union have meaningful differences, with the U.S. taking a documentary approach to compliance and the EU emphasizing human rights risks as a governance challenge, but one model will likely exert greater influence, say attorneys at Steptoe.

  • Going To Hardcore Shows Makes Me A Better Lawyer

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    While government contracts law and the hardcore scene may seem entirely unrelated, in my experience, both are about community, focus, being prepared for the unexpected and managing chaos, says Isaac Natter at Fluet.

  • Handling Section 301 Tariffs When CBP Detains Goods

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    Importers subject to Section 301 tariffs on goods under a U.S. Customs and Border Protection forced labor hold should consider three approaches when deciding whether to pay tariffs on goods that may ultimately be excluded, or wait and watch port demurrage compound daily, says James Ferry at Ferry Trade.

  • Judges On AI: Examining Administrative, Organizational Uses

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    U.S. District Judge Alan Albright of the Western District of Texas examines how artificial intelligence could transform a court's ability to deal with administrative work and organize materials when preparing for hearings or drafting opinions, thereby affording judges more time to resolve contested issues.

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