International

  • July 09, 2026

    HMRC Secures 260 Convictions For Tax Dodging In 2025-26

    The U.K.'s tax authority secured 260 convictions out of 300 prosecutions in criminal tax cases in fiscal year 2025-26, it said Thursday in its annual report.

  • July 09, 2026

    Pillar 2 Carveouts Won't Undercut Global Tax, Official Says

    The integrity of the 15% global minimum tax system will not be undermined by a host of nations gaining access to provisions that exempt them from certain obligations, the tax head at the Organization for Economic Cooperation and Development said Thursday.

  • July 09, 2026

    Irish Reps Must Step Away From Biz Tax Talks, Academics Say

    The Irish delegation currently leading the Council of the European Union must give up its role as head broker on EU corporate tax negotiations, a group of academics said in an open letter Thursday.

  • July 09, 2026

    London Gallery Beats HMRC Charges Over Russia Sanctions

    A London art gallery was cleared of criminal wrongdoing on Thursday as a judge ruled that it did not breach a ban on sending goods to Russia by trying to ship a painting to an art collector leaving Moscow.

  • July 08, 2026

    EU's Top Court Rules Out Joint VAT Liability In Greek Case

    A person classified as liable for paying value-added taxes in one European Union member country owed by an entity established in another member country cannot also be held jointly and severally liable for those taxes, the EU's top court said Wednesday.

  • July 08, 2026

    Aussies Seek Input On 30% Min. Tax For Discretionary Trusts

    Australia is seeking feedback on plans to introduce a 30% minimum tax on taxable income held in discretionary trusts, the Department of the Treasury said in a consultation.

  • July 08, 2026

    Trump Threatens To Cut Spanish Relations Over Defense Rift

    President Donald Trump threatened Wednesday to cut off relations entirely with Spain, calling the country an unreliable partner during a meeting with NATO Secretary General Mark Rutte.

  • July 08, 2026

    EU Tax Head Urges Bloc Not To Water Down Overhaul Push

    European Union countries must not dilute the ambitions of a tax overhaul proposal delivered last month, an EU official who is leading the changes said Wednesday.

  • July 08, 2026

    French Court To Ask ECJ To Vet Share Buyback Taxes

    France's top administrative court will ask the European Court of Justice to determine whether the country's taxes on share buybacks violate rules preventing indirect taxation of capital, according to a decision.

  • July 08, 2026

    UK To Raise Threshold For Capital Goods VAT System

    The U.K. government will limit the application of a system governing the reclamation of value-added tax on capital goods as part of simplifying VAT rules for small and midsize businesses, according to a policy paper published Wednesday.

  • July 08, 2026

    EU Warns Belgium, Bulgaria, Cyprus Over Pillar 2 Delay

    The European Union has called on Belgium, Bulgaria and Cyprus to fully adopt information exchange rules that underpin the global minimum tax framework known as Pillar Two.

  • July 07, 2026

    Exxon Seeks $324M Judgment In Dispute On Qatar Deal Tax

    Exxon asked a Texas federal court to rule that it's owed a $273 million tax refund and $51 million in penalties in a dispute with the U.S. government over the tax treatment of a natural gas deal with Qatar.

  • July 07, 2026

    EU Lawmakers Seek To End VAT Break For Financial Services

    The European Parliament moved toward ending financial services' blanket exemption from value-added taxes by voting Tuesday to adopt a report recommending such a shift.

  • July 07, 2026

    Claims Court Nixes GILTI Tax Rules Under Loper Bright

    The U.S. Court of Federal Claims invalidated corporate tax regulations that deny amortization deductions tied to certain overseas intangible asset transfers, holding that the rules are the kind of "agency overreach" foreclosed by the U.S. Supreme Court's Loper Bright ruling.

  • July 07, 2026

    Dental Aligners Not VAT-Exempt, Upper Tribunal Says

    Dental aligners are not exempt from value-added tax under a provision aimed at dental prostheses, the Upper Tribunal ruled Tuesday, reversing a decision by a lower tribunal.

  • July 07, 2026

    Simpson Thacher Adds Energy Tax Partner From Weil In NY

    Simpson Thacher & Bartlett LLP announced Tuesday that a former Weil Gotshal & Manges LLP partner has joined the firm's New York office to advise clients on the U.S. tax aspects of energy and infrastructure transactions.

  • July 07, 2026

    European Parliament Panel Rejects Carbon Tax Exemption

    The Parliamentary committee responsible for changes to the European Union's carbon tax removed a proposed waiver that would exempt certain goods from the levy during periods of market turmoil.

  • July 07, 2026

    HMRC Admits New State Pension Tax Errors Over 4 Years

    The government has said it accidentally overtaxed millions of Britons for their state pension income over four years, but that the tax ministry is working to ensure the error will not be repeated.

  • July 07, 2026

    UK Tax Policy To Watch In 2nd Half Of 2026

    The U.K. government faces a change of leadership in the second half of the year, opening up the possibility of new tax policy at a time when digital and energy taxation are key issues. Here, Law360 looks at important U.K. tax policy developments to watch during the rest of 2026.

  • July 06, 2026

    After Tense Terms, Hints Of High Court Harmony With Circuits

    Following several U.S. Supreme Court terms teeming with reversals and rebukes of lower appeals courts, the justices this term found fault less often with rulings by circuit judges, who are likely becoming better attuned to the conservative supermajority, attorneys say.

  • July 06, 2026

    The Funniest Moments Of The Supreme Court's Term

    When one of the U.S. Supreme Court's most talkative members suddenly struggled to speak, the atmosphere at oral arguments grew increasingly anxious — until the justice deadpanned that it was an advocate's golden opportunity to avoid a grilling.

  • July 06, 2026

    Appeals Court Allows VAT Exemption For Education Services

    A London appeals court ruled in favor of three alternative education providers appealing HMRC's denial of a value-added tax exemption for their services, saying Monday that lower tribunals used the wrong test to determine if the exemption applied.

  • July 06, 2026

    Stakeholders Push For Expanded Brazil Tariff Exemptions

    Industry associations urged the U.S. Trade Representative's Office to expand tariff exemptions for the 25% duty anticipated on Brazilian goods as a result of its alleged unfair trading practices, according to recently published comment letters.

  • July 06, 2026

    OECD Helping Developing Nations On Min. Tax, Transparency

    The OECD's support for developing countries in international tax matters was focused last year on the 15% global minimum tax, while tax transparency and transfer pricing assistance hummed along as well, according to a report.

  • July 06, 2026

    FedEx Misread Case In $89M Tax Refund Fight, 6th Circ. Told

    FedEx incorrectly conflated real-world facts with statutorily created fiction about certain repatriated earnings when citing a recent U.S. Tax Court decision in the company's case for an $89 million tax refund, the U.S. government told the Sixth Circuit.

Expert Analysis

  • NY Times Word Puzzles Make Me A Better Lawyer

    Author Photo

    Every morning I let The New York Times humble me with word games, which offer a chance to recalibrate my brain before the day's chaos arrives and remind me that a solution — whether to a puzzle or employment law issue — almost always exists once I find the right angle, says Amy Epstein Gluck at Pierson Ferdinand.

  • Law School's Missed Lesson: Diagnose Before Arguing

    Author Photo

    Law school often skips over explicitly teaching students how to determine what kind of problem a case presents before they commit to a particular doctrinal path, which risks building arguments that are internally coherent but externally misaligned, says Melanie Oxhorn at Kobre & Kim.

  • Judges On AI: How Courts Can Survive The Tech Revolution

    Author Photo

    Colorado Supreme Court Justice Maria Berkenkotter and Colorado Court of Appeals Judge Lino Lipinsky de Orlov discuss how artificial intelligence has already fundamentally altered the legal system and offer tips for courts navigating deepfakes, hallucinations and a gap in access to AI tools.

  • 3 AI Adoption Mistakes GCs Should Avoid

    Author Photo

    The pressure in-house legal teams face to quickly adopt artificial intelligence tools, combined with budget constraints and the need to evaluate a crowded market of options, sets the stage for implementation mistakes that are often difficult to undo, says former 23andMe general counsel Guy Chayoun.

  • 4 Emerging Approaches To AI Protective Order Language

    Author Photo

    Over the last year, at least five federal district courts have issued or analyzed specific protective order provisions restricting the use of generative artificial intelligence platforms with protected materials, establishing that proactive AI-specific provisions are now standard practice and demonstrating that no single model works for every case, says Joel Bush at Kilpatrick.

  • Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved

    Author Photo

    While a New York federal judge’s recent ruling in U.S. v. Heppner resolved a privilege question surrounding client-side artificial intelligence use, it did not address how to mitigate the risks that can arise when confidential information enters the operative context of an AI system used by an attorney, says Jianfei Chen at Quarles & Brady​​​​​​​.

  • Speed Jigsaw Puzzling Makes Me A Better Lawyer

    Author Photo

    My passion for speed puzzling — I can complete a 500-piece jigsaw puzzle in under 50 minutes — has sharpened my legal skills in more ways than one, with both disciplines requiring patience, precision and the ability to keep the bigger picture in mind while working through the details, says Tazia Statucki at Proskauer.

  • Documenting Business Purpose After IRS' 10th Circ. Win

    Author Photo

    Following the Tenth Circuit’s recent Liberty Global v. U.S. decision, which held the economic substance doctrine does not require a threshold relevancy determination, taxpayers can prepare for potential audits by maintaining contemporaneous documentation and taking other steps that demonstrate the business purpose of transactions, say attorneys at Crowell & Moring.

  • 2 AI Snafus Show Why Attys Can't Outsource Judgment

    Author Photo

    The recent incident involving Sullivan & Cromwell where citations in a filed motion were fabricated by artificial intelligence, as well as a punitive ruling from the Sixth Circuit in U.S. v. Farris, demonstrate that the obligation to supervise AI has belonged and always will belong to lawyers, says John Powell at the Kentucky School Boards Association.

  • Improving Well-Being In Law, 10 Years After Landmark Study

    Author Photo

    An important 2016 study revealed significant substance abuse and mental health issues among lawyers, and while the findings helped normalize the conversation around these topics, a decade later, structural change is still needed, says Denise Robinson at PLI.

  • Hungary CPAC Funding Probe Could Implicate US Entities

    Author Photo

    A Hungarian anti-corruption investigation into claims that the former prime minister used taxpayer funds to support the Conservative Political Action Conference could include potential cross-border political and financial dimensions that create multiple touchpoints for U.S. regulatory and enforcement interest, say attorneys at Ballard Spahr.

  • Mitigating Multistate Risks As California Expands Tax Reach

    Author Photo

    Though California's new sourcing rules and extension of the pass-through entity election have created uncertainty, practitioners should file protective returns to respect the law's ambiguity and take certain other steps to protect clients from the costs of losing a future audit, says attorney Delina Yasmeh.

  • E-Discovery Quarterly: Recent Rulings On ESI Control

    Author Photo

    Several recent federal court decisions have perpetuated a split over what constitutes “control” of electronically stored information — with judges divided on whether the standard should turn on a party's legal right or practical ability to obtain the information, say attorneys at Sidley.

Can't find the article you're looking for? Click here to search the Tax Authority International archive.