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February 23, 2026
India Cuts Dividend Tax For French Investors
The Indian government has changed the terms of its double taxation agreement with France, cutting its dividend tax for French investors and expanding its taxing powers over certain transactions, the Indian finance ministry said Monday.
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February 23, 2026
'Freedom Tax' On Agenda As New Dutch Gov't Sworn In
Coalition leaders of the Netherlands' new government, who were sworn in Monday, say one item on their agenda will be the introduction of what they call a freedom tax to raise contributions from individuals and companies to go toward defense spending.
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February 23, 2026
Justices Won't Review Conviction In $1B Renewables Fraud
The U.S. Supreme Court declined Monday to hear an appeal from the convicted leader of a fraudulent $1 billion renewable-energy scheme who contended that he was unlawfully ordered to forfeit a "gobsmacking" $181 million based on joint and several liability.
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February 20, 2026
3 Questions After Justices Sink Trump's Emergency Tariffs
The U.S. Supreme Court's ruling that President Donald Trump's tariffs imposed under the International Emergency Economic Powers Act are unlawful left open questions for practitioners, including how importers may qualify and claim refunds for the illegal duties paid. Here, Law360 examines three open questions following the justices' ruling.
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February 20, 2026
Full 8th Circ. Won't Revisit 3M's Win Against IRS
The full Eighth Circuit declined to rethink a panel's ruling that held the Internal Revenue Service lacked the statutory authority to allocate nearly $24 million in royalty payments that 3M Co. said it was blocked from receiving under Brazilian law.
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February 20, 2026
UK's Tax Take Surges Ahead Of Spring Budget
The U.K. Labour government's budget surplus doubled to £30.4 billion ($41 billion) in January from a year prior on the back of continued growth in tax receipts in the first 10 months of fiscal year 2025-26, according to official data published Friday.
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February 20, 2026
Taxation With Representation: Freshfields, Simpson Thacher
In this week's Taxation With Representation, science and technology company Danaher Corp. acquires medical technology company Masimo Corp., Covetrus merges with a unit of fellow animal health technology company Cencora, and private equity firm Leonard Green & Partners LP buys outstanding Mister Car Wash Inc. shares not already owned by LGP affiliates.
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February 20, 2026
UK Insurance Tax Hits Record £872M In January
Insurers in the U.K. paid £7.70 billion ($10.4 billion) in tax in the first 10 months of the 2025-2026 British financial year, with a record £872 million collected in January alone, according to the latest government figures.
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February 20, 2026
Trump Imposes Maximum Tariff After Supreme Court Rebuke
President Donald Trump imposed a temporary global tariff with several exemptions hours after the U.S. Supreme Court struck down tariffs imposed under the International Emergency Economic Powers Act, then announced that he would increase the duty to the 15% maximum.
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February 19, 2026
Takeaways From US-India Interim Trade Deal
Trade tensions between the U.S. and India have cooled off after a deal to reduce U.S. tariffs was reached this month, but questions remain about how the interim agreement will materialize and influence future negotiations. Here, Law360 examines several takeaways from the interim deal and efforts toward a broader deal arrangement.
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February 19, 2026
Coalition Asks Court To Back Probe Into IRS-ICE Data Sharing
More discovery is needed into the IRS' data-sharing agreement with Immigration and Customs Enforcement in light of the tax authority recently admitting to breaching its terms, a coalition challenging the agreement told a D.C. federal court in seeking a remand.
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February 19, 2026
French Court Approves Budget With Corporate Tax Hikes
France's government can proceed with enacting its budget, which includes taxes targeted at corporations and wealthy individuals, after it largely passed muster before the country's constitutional court Thursday.
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February 19, 2026
Most Of New Hires Won't Handle Mansion Tax, HMRC Says
Most of the 1,000 tax officials being hired by Britain's tax authority ahead of the rollout of the high-value council tax surcharge known as the mansion tax will not work directly on the tax, the authority's valuation office said Thursday.
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February 18, 2026
Varian Contests $1.5B IRS Bill In Tax Court
Varian Medical Systems does not owe $1.24 billion in additional taxes or $248 million in penalties the IRS assessed after the agency recharacterized the company's sales of subsidiaries in the Netherlands and Switzerland, the company told the U.S. Tax Court.
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February 18, 2026
IRS Asks Court To Deny Probe Of Improper ICE Data-Sharing
A coalition suing the IRS over its data-sharing deal with immigration enforcement authorities should not be allowed to investigate the agency's revelation that it shared some data improperly, the IRS told a D.C. federal court, saying it made the admission "in good faith."
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February 18, 2026
Glencore Says It Paid $1B To HMRC Over Tax Disputes
Mining giant Glencore told shareholders Wednesday that it paid $1 billion to the U.K.'s tax authority last year over tax disputes but is pushing to recover some of the money.
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February 18, 2026
Tax Group Of The Year: Eversheds Sutherland
Eversheds Sutherland's tax practice advised on key deals in 2025, guiding Duke Energy in securing $20 million in investment credits and aiding Verizon in avoiding $12 million in corporate franchise taxes, earning it a spot among the 2025 Law360 Tax Groups of the Year.
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February 18, 2026
8th Circ. Misread Law In 3M's $24M Case, Tax Prof Says
The Eighth Circuit misconstrued the statute underpinning transfer pricing regulations when it blocked the IRS from allocating nearly $24 million of 3M Co.'s Brazilian income, a tax professor said in backing the agency's bid for a rehearing by the full court.
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February 18, 2026
Australia Seeks Input On Global Minimum Tax Amendments
Australia is looking for input on changes to its global minimum tax legislation aimed at implementing Organization for Economic Cooperation and Development guidance, including tweaks to how its domestic minimum tax applies to stateless entities and joint ventures, the Department of the Treasury said.
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February 17, 2026
No Fraud By IRS In FOIA Over $18M Tax Case, DC Circ. Says
The Internal Revenue Service did not commit fraud when it said records were missing amid Freedom of Information Act litigation related to an $18 million tax case, the D.C. Circuit said Tuesday, denying claims made by the estate of a man whose offshore businesses were raided.
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February 17, 2026
Ex-IRS Official Drops Suit Over Private Info Leak
The former commissioner of the IRS' Large Business and International Division asked a D.C. federal court to drop her suit accusing the agency of unlawfully leaking information on her employment status to the media, according to a filing.
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February 17, 2026
UK Court Blocks Telecom's £51M VAT Refund Bid
A London appeals court dismissed a U.K. telecommunications provider's bid to recover £51.1 million ($69.3 million) in value-added tax payments, agreeing with a lower court's conclusion that VAT is owed when phone plans are sold, not when they're used.
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February 17, 2026
OECD Updates Tool For Amount B And Issues Guidance
The Organization for Economic Cooperation and Development released an updated tool Tuesday for making calculations under its transfer pricing method known as Amount B and issued guidance on frequently asked questions.
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February 17, 2026
EU Seeks Feedback For Bill To Streamline Corporate Tax Laws
The European Union is seeking feedback on how to streamline its corporate tax laws in a bill slated to be proposed in the second quarter of the year, the bloc's executive branch said.
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February 17, 2026
Ireland Looks At Expanding Coverage Of R&D Tax Credit
Ireland is looking at expanding the coverage of its research and development tax credit, including by revising qualifying expenditures, subcontracting rules and capital expenditures, according to a report by the country's finance ministry.
Expert Analysis
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The Pros And Cons Of A 2nd Trump Term For UK Tech Sector
While U.S. President Donald Trump’s protectionist stance on trade could disrupt global supply chains on which many U.K. tech firms are reliant, anticipated deregulation could provide fertile ground for investment and growth, and the U.K. tech sector is bracing for a mix of opportunities, say lawyers at Shoosmiths.
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Corp. Transparency Act's Future Under Treasury's Bessent
The Corporate Transparency Act’s ultimate fate faced uncertain terms at the end of 2024, but new U.S. Department of the Treasury Secretary Scott Bessent's statements and actions so far demonstrate that he does not intend to ignore the law, though he may attempt to make modifications, say attorneys at Taylor English.
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A Look At A Possible Corporate Transparency Act Exemption
Attorneys at Kirkland offer a deep dive into the application of the Corporate Transparency Act's reporting requirements specifically to U.S.-domiciled co-issuers in typical collateralized loan obligation transactions, and consider whether such issuers may be able to assert an exemption from the CTA's reporting requirements.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
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In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.
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Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.
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Accountant-Owned Law Firms Could Blur Ethical Lines
KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.
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AI Will Soon Transform The E-Discovery Industrial Complex
Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.
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Unpacking The Legal Foundation Of Trump's New Trade War
President Donald Trump's recent executive orders and proclamations regarding emergencies at the U.S. border are based on statutory powers enabling a president to address extraordinary external threats — and could be used to fend off legal challenges to the tariffs levied on Mexican and Canadian goods, says Chris Zona at Mandelbaum Barrett.
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When Innovation Overwhelms The Rule Of Law
In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.
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Imagine The Possibilities Of Openly Autistic Lawyering
Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.
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Litigation Funding Disclosure Debate: Strategy Considerations
In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.
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5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.