US Coverage
Law360 | The Practice of Law
State Specific Coverage
Law360 Authority | Deep News & Analysis
International
-
July 02, 2026
Customs Adds 1.6M Phase 2 Imports To Tariff Refund System
U.S. Customs and Border Protection received tariff refund requests covering another 1.6 million entries in a day's time after opening a second phase of eligibility for its system, according to a declaration filed with the U.S. Court of International Trade.
-
July 02, 2026
German Gov't Agrees To €10B Family Tax Relief Plan
The German government said Thursday that it agreed to grant new tax relief of €10 billion ($11.4 billion) for families as part of reducing and simplifying tax rules to bolster economic growth.
-
July 02, 2026
Top Federal Tax Cases To Watch In 2nd Half Of 2026
The right for a jury to review IRS civil fraud penalties, the relevance of the economic substance doctrine in tax transactions, disaster relief deadlines and the IRS administration of employee retention tax credits are topics federal courts will likely scrutinize in the second half of the year. Here, Law360 reviews the top federal tax cases to watch in the remainder of 2026.
-
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.
Expert Analysis
-
NY Times Word Puzzles Make Me A Better Lawyer
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
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
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
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
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
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
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
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
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
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
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
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
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.