International
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October 28, 2026
ABA Urges Treasury To Drop 1040 Citizenship Question
The American Bar Association's Tax Section urged the U.S. Department of the Treasury to remove a proposed citizenship status question from individual tax returns, saying it has no stated purpose and is not connected to any tax-related eligibility determination.
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October 28, 2026
Judge Sides With Feds In Pair's $1.6M Tax Penalty Dispute
A formerly married couple are not entitled to claim a refund of roughly $1.6 million for tax penalties related to a foreign trust, a Pennsylvania federal magistrate judge ruled, finding the court lacks jurisdiction because they failed to demonstrate they properly filed a refund claim.
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October 28, 2026
CBP Clears Nearly 16M Imports In 3rd Tariff Refund Phase
In just over two weeks, U.S. Customs and Border Protection has cleared nearly 16 million more imports as part of the third phase of its tariff refund system, according to a declaration filed by a CBP official at the U.S. Court of International Trade.
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October 28, 2026
Nigerian Man Extradited For $100 Million IRS Refund Scheme
A Nigerian man facing charges that he obtained more than $100 million in tax refunds fraudulently by posing as tax professionals and taxpayers was arraigned after being extradited from Benin, the U.S. Department of Justice said.
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October 28, 2026
Pillar 2 Minimum Tax Funds Could Finance EU Budget
A coming draft of the European Union's next long-term budget could propose using Pillar Two funds as a revenue source to finance the bloc's spending priorities, three EU officials told Law360 on Wednesday.
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October 28, 2026
Healey Looks To Simplify But Not Abolish Shareholder Taxes
Chancellor John Healey told MPs on Wednesday that the government would retain stamp duty on share trading but pledged to modernize the tax, drawing criticism of a "missed opportunity" to revive interest in the London Stock Exchange.
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October 28, 2026
UK Gov't To Temporarily Raise Bank Surcharge To 6%
The U.K.'s Labour government will temporarily raise the bank surcharge to 6% to help generate more revenue to cover its expanded spending plans, Chancellor John Healey said in his autumn Budget on Wednesday.
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October 28, 2026
Businesses Warn EU Against Diluting Tax Simplification Bill
More than 20 industry associations warned European Union countries Wednesday against diluting draft proposals to simplify tax regulation.
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October 28, 2026
Gov't Tweaks UK Tax Allowance To Protect Pensioners
The government announced plans on Wednesday to protect pensioners from paying income tax on the state pension, which is set to rise above the basic income tax threshold.
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October 27, 2026
IRS Asks 1st Circ. To Toss Shuttered Bank Owner's Claims
The IRS asked the First Circuit to dismiss unlawful property seizure and due process claims against former IRS Criminal Investigation officers in a dispute related to a shuttered online bank suspected of facilitating tax evasion and money laundering, saying the bank's former owner failed to establish plausible allegations.
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October 27, 2026
Medtronic, IRS Unable To Settle Transfer Pricing Case
Medtronic and the IRS were unable to settle their dispute over how to price intangibles that the medical device maker licensed to a Puerto Rican affiliate, the parties told the U.S. Tax Court, potentially teeing up a third trial.
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October 27, 2026
AGs Sue To Block Treasury Rule Ending Shell Co. Reporting
Nearly two dozen states sued the Trump administration Tuesday over its rollback of ownership reporting requirements for corporate entities, arguing the move constitutes an illegal, unilateral repeal of an anti-financial crime law that Congress enacted.
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October 27, 2026
Electrician Co. Can't Appeal £47K VAT Bill, Tribunal Says
An electrician company can't appeal a decision finding it liable for nearly £47,000 ($62,500) in value-added taxes on the grounds that a lower tribunal shouldn't have continued a remote hearing after its representative was disconnected, the Upper Tribunal said Tuesday.
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October 27, 2026
Treasury Asked To Cut Ownership-Change Bar In CFC Regs
The U.S. Treasury Department should lower the ownership-change threshold in proposed rules for taxing shareholders of controlled foreign corporations based on their share of ownership during a given year, a business group and New York attorneys said.
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October 27, 2026
Ex-IRS Officials Say Citizenship Question Could Chill Filing
Former Internal Revenue Service officials and tax law groups submitted a comment Tuesday urging the U.S. Department of the Treasury to remove a proposed citizenship status question from individual tax returns, saying it could discourage filing.
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October 27, 2026
Former Company Director Can't Avert £283K Tax Bill On Loan
A former company director can't avoid nearly £283,000 ($377,000) in income tax on the unpaid balance of a loan despite it being written off, a London tribunal ruled, because the settlement with liquidators doesn't shield them from taxation.
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October 27, 2026
Australia Floats Tax Breaks For Investors, R&D, Venture Firms
The Australian government wants to provide a 50% capital gains tax break for early investors in startups, widen parts of the research and development tax credit and expand venture capital tax incentives, Treasurer Jim Chalmers told lawmakers Tuesday.
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October 27, 2026
Contractor Loses Appeal Bid Over £63K VAT Bill
A Northern Ireland scaffolding contractor lost its bid to appeal against a value-added tax assessment of £63,600 ($84,700) over whether Britain's tax authority broke its own deadline after a London tribunal ruled in a judgment published Tuesday that the tax authority needed more evidence.
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October 27, 2026
3 Ways UK May Reshape Taxes In Budget
The U.K.'s Labour government is set to announce its fiscal agenda in its autumn budget Wednesday, and many experts predict higher taxes on banks and a crackdown on tax dodgers. Here, Law360 highlights three areas to watch for tax changes in the budget.
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October 27, 2026
Buyer Of Ex-Adgemis Bondi Hotel Ordered To Pay $6M
The Supreme Court of New South Wales has ordered the company that bought bankrupt publican Jon Adgemis' former Bondi Beach hotel to pay Vantage Point Asset Management Special Opportunities $6 million in damages for breaching a commitment to hand over a GST refund.
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October 26, 2026
IRS Won't Defend Anti-Abuse Rule Invalidated By Tax Court
The IRS will no longer defend a rule designed to prevent companies from receiving tax-free dividends by exploiting a mismatch in effective dates between Tax Cuts and Jobs Act provisions after the U.S. Tax Court decided Congress hadn't granted authority to issue it, the agency said.
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October 26, 2026
South Korea May Delay Crypto Tax Again, Report Says
South Korea's executive branch is looking at delaying plans to tax cryptocurrency for a fourth time, saying the U.S. government's slow-rolling of tax information exchanges has yielded a dearth of data on taxpayers using overseas platforms, the Korea Economic Daily reported.
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October 26, 2026
EU Privacy Board Urged To Confirm Limits On Tax Data Swaps
The European Data Protection Board should confirm that its guidelines limiting large-scale, systematic data transfers will continue applying to automatic exchanges of tax information despite wording that could suggest otherwise in draft European Union legislation, the leader of a group representing "accidental" U.S. citizens said Monday.
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October 26, 2026
Bank Surcharge Hike Could Raise £5.8B, Think Tank Says
The U.K.'s Labour government could raise £5.8 billion ($7.7 billion) by restoring the bank surcharge to 8% in the autumn budget, a think tank said Monday.
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October 26, 2026
Sweden Set To Block EU Push To Raise Tobacco Tax Floors
Sweden is set to oppose a European Union bill that would raise minimum excise rates on tobacco products at a meeting between national finance ministers Nov. 9, an EU official told Law360 on Monday.
Expert Analysis
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.