International

  • June 04, 2026

    EU Calls On Germany, Poland, Spain To Correct Tax Policies

    The European Union's executive branch has called on Germany, Poland and Spain to end tax policies that it has determined violate the bloc's rules.

  • June 04, 2026

    OECD Urges Nations to Mull Tax Breaks In Pillar 2 Safe Harbor

    Countries should "think carefully" about how their tax incentives will fit into a side-by-side safe harbor under the 15% global minimum corporate tax known as Pillar Two, the Organization for Economic Cooperation and Development said in a report released Thursday.

  • June 04, 2026

    HMRC Arrests Two Over Suspected £153M TikTok Tax Scam

    The tax authority said Thursday that it had arrested two men suspected of using TikTok to perpetrate an alleged multi-million-pound tax fraud by persuading users to hand over tax account details with the promise of "quick cash."

  • June 03, 2026

    Texas Instruments Defends Deductions For Exercised Options

    Texas Instruments challenged total deficiencies of $47.9 million for 2018 and 2019, much of it from the IRS' disallowance of deductions for deferred compensation, such as exercised stock options, under an approach consistent with a 2022 agency advice memorandum.

  • June 03, 2026

    UK Adults Unaware Of Inheritance Tax Relief, Insurer Says

    Almost three-quarters of British adults don't know that certain gifts are exempt from inheritance tax as the fiscal rules for estates and pensions are set to change in April 2027, according to research published Wednesday.

  • June 03, 2026

    USTR Floats Double-Digit Tariffs On Basis Of Forced Labor

    Sixty economies are facing added tariffs of either 10% or 12.5% on their exports to the U.S. following investigations by the U.S. Trade Representative's Office into countries' protections against the importing of goods produced with forced labor.

  • June 03, 2026

    Iran War Driving Slower Growth, Surging Inflation, OECD Says

    The Iran war is driving slower growth and surging inflation across the global economy, and U.S. tariff policy is adding to uncertainty, the OECD said Wednesday during a virtual news conference.

  • June 03, 2026

    USTR Seeks Input On China Preferential Trade Mechanism

    The Office of the U.S. Trade Representative announced what it is calling a government-to-government mechanism that will manage bilateral trade between the U.S. and China, including by considering tariff cuts, and asked for public comments on the program's development.

  • June 03, 2026

    Australia Considers Floating Tax Whistleblower Rewards

    The Australian Treasury is seeking feedback on its tax whistleblowing framework, including whether the regime should offer financial incentives for exposing misconduct and whether current rules effectively protect those who already do.

  • June 03, 2026

    EU Court Upholds Denial Of Late VAT Correction

    European Union law on value-added tax does not prevent member states from restricting VAT corrections after the closure of an audit period, an EU court said Wednesday, provided that the taxpayer had a reasonable opportunity to correct the submission before the deadline.

  • June 02, 2026

    Brazil Facing 25% US Tariff Over IP, Other 'Unfair Practices'

    The U.S. Trade Representative proposed hitting Brazil with a broad 25% tariff following a trade investigation that it says uncovered a slew of "unfair practices that imposed burdens on American businesses," including poorly enforced intellectual property rights and preferential tariffs.

  • June 02, 2026

    US Pushes To Keep Trump Tariffs In Effect During Appeal

    The Federal Circuit should maintain a pause on a lower court's order blocking President Donald Trump's temporary global tariffs with respect to Washington state and two businesses, the U.S. argued, saying the merits "lopsidedly" favor a stay during the government's appeal.

  • June 02, 2026

    Fennemore Craig Builds Calif. Presence With Boutique Tie-Up

    Fennemore Craig PC has launched its 24th office with the addition of a 15-person team of attorneys and legal professionals from Northern California boutique Reynolds Law LLP.

  • June 02, 2026

    HMRC Should Extend Tax Filing Pilot, Industry Groups Say

    Britain's tax authority should extend the time for a pilot of a standardized corporate tax filing system for more than 3 million companies, two industry groups said Tuesday.

  • June 02, 2026

    EU Parliament Trade Committee Advances US Trade Deal

    With a July 4 deadline set by President Donald Trump looming, the European Union moved one step closer to implementing its trade deal cutting tariffs — though with added guardrails — as a Parliament committee voted Tuesday to advance the legislation.

  • June 02, 2026

    EU Says Blocwide Digital Tax Could Bring In €5B Per Year

    The European Union estimates that a 3% tax on digital services in the region could bring in €5 billion ($5.8 billion) annually for the bloc's budget, according to a European Commission document seen by Law360 on Tuesday.

  • June 02, 2026

    Gov't Warned On Tax Regime For Collective Pension Plans

    The government should consider new tax rules to ensure new collective pension plans are a success, a consultancy warned on Tuesday.

  • June 01, 2026

    Int'l Tax In May: Tariff Refunds Begin, New Levies Thrown Out

    The U.S. Court of International Trade held last month that the temporary tariffs imposed by President Donald Trump under Section 122 of the Trade Act are illegal, and companies saw the first refunds of the levies they were meant to replace. The European Union, meanwhile, strengthened the safeguards in the trade deal it reached with the U.S. last year. Here, Law360 looks at some of the biggest international tax developments from May.

  • June 01, 2026

    OECD Seeks Input On Revision To Transfer Pricing Guidelines

    The OECD is looking for feedback on draft revisions to its transfer pricing guidelines that deal with intragroup services, the organization said Monday.

  • June 01, 2026

    Fed. Circ. Affirms Dismissal Of Turkish Steel Duty Challenges

    A Federal Circuit panel affirmed three U.S. International Trade Court rulings that collectively rejected a Turkish company's attempts to escape a duty on Turkish steel, finding on Monday that the company's appeals were broadly unsupported by the statutes it cited.

  • June 01, 2026

    EU Readies Tax Simplification Package With R&D Allowance

    The European Union is preparing a shake-up of its corporate tax rules that could slash compliance costs by €7 billion ($8.15 billion) annually, according to an EU draft proposal seen by Law360 on Monday.

  • June 01, 2026

    EU Tax Gaps Push Company Cars Toward Petrol, Group Says

    Two-thirds of European Union member states are not giving businesses a strong tax incentive to transition to using electric vehicles as company cars, according to an advocacy group.

  • May 29, 2026

    Expat Ordered Arrested For Skipping $20M FBAR Hearing

    A Florida federal judge ordered the arrest of an expatriate U.S.-German citizen for failing to appear at a hearing to discuss civil sanctions over his failure to pay a nearly $20 million tax judgment for not disclosing foreign bank accounts.

  • May 29, 2026

    Canada Tax Court Rejects Gov't Stance In Bank Dividend Fight

    The Tax Court of Canada agreed with two major banks that the Canadian government improperly raised a new issue in responding to their cases challenging the denial of dividends-received deductions, axing parts of the government's replies and refusing to winnow the banks' arguments.

  • May 29, 2026

    Taxation With Representation: Latham, White & Case, Vischer

    In this week's Taxation With Representation, Fertitta Entertainment acquires Caesars Entertainment, Eli Lilly and Co. buys three companies involved in vaccine development, and nuclear energy company Newcleo Ltd. says it plans to go public by merging with a special purpose acquisition company, NewHold Investment Corp. III.

Expert Analysis

  • The Law Firm Merger Diaries: Leadership Strategy After Day 1

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    For law firm leaders, ensuring a newly combined law firm lives up to its promise, both in its first days of operation and well after, includes tough decisions, clear and specific communication, and cheerleading, says Peter Michaud at Ballard Spahr.

  • Calif.'s Civility Push Shows Why Professionalism Is Vital

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    The California Bar’s campaign against discourteous behavior by attorneys, including a newly required annual civility oath, reflects a growing concern among states that professionalism in law needs shoring up — and recognizes that maintaining composure even when stressed is key to both succeeding professionally and maintaining faith in the legal system, says Lucy Wang at Hinshaw.

  • US-Ukraine Reconstruction Fund Tax Exemptions Uncertain

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    Tax provisions in the bilateral agreement to establish the U.S.-Ukraine Reconstruction Investment Fund, which recently announced it is accepting applications, are so broad and imprecise as to leave uncertainty regarding whether and when tax exemptions will apply to investors' income, say attorneys at Avellum and Debevoise.

  • Trivia Competition Makes Me A Better Lawyer

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    Playing trivia taught me to quickly absorb information and recognize when I've learned what I'm expected to know, training me in the crucial skills needed to be a good attorney, and reminding me to be gracious in defeat, says Jonah Knobler at Patterson Belknap.

  • Judges On AI: Practical Use Cases In Chambers

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    U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.

  • Malpractice Claim Assignability Continues To Divide Courts

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    Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.

  • NYC Bar Opinion Warns Attys On Use Of AI Recording Tools

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    Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.

  • 4 Quick Emotional Resets For Lawyers With Conflict Fatigue

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    Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.

  • Judges On AI: How Judicial Use Informs Guardrails

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    U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.

  • Key False Claims Act Trends From The Last Year

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    The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.

  • Hosting Exchange Students Makes Me A Better Lawyer

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    Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.

  • How A 1947 Tugboat Ruling May Shape Work Product In AI Era

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    Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.

  • Navigating Privilege Law Patchwork In Dual-Purpose Comms

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    Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.

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