International

  • November 12, 2025

    Doctor Owes Penalties Over Microcaptives, Tax Court Affirms

    The U.S. Tax Court on Wednesday affirmed economic substance and accuracy-related penalties pinned on an eye doctor and his wife over their microcaptive insurance arrangement.

  • November 12, 2025

    Gov'ts Call For Shared Definition Of Harmful Tax Practices

    Governments called Wednesday for a shared definition of harmful tax practices as they weighed which commitments to make on the topic within the United Nations tax convention.

  • November 12, 2025

    Finnish Income Tax Revenue Rises Despite Corp. Tax Decline

    Finland's income tax revenue increased overall last year despite a drop in corporate tax receipts, the country's tax administration announced.

  • November 12, 2025

    MVP: Eversheds Sutherland's Maria Todorova

    Eversheds Sutherland's Maria Todorova secured a pivotal win for Duke Energy by successfully arguing that South Carolina's investment tax credit statute allowed the company to claim $20 million for qualifying investments, earning her a spot as one of the 2025 Law360 Tax MVPs.

  • November 12, 2025

    DOJ Fights Claim That IRS Unlawfully Shared Info With ICE

    The Trump administration has said the IRS complied with regulations when considering information requests from immigration enforcement officials, urging a D.C. federal judge to deny advocacy groups' request to submit a supplemental filing asserting that documents it turned over show otherwise.

  • November 12, 2025

    Virgin Islands Gives 90-Day Tax Amnesty For Storm Recovery

    The U.S. Virgin Islands established a 90-day amnesty period to waive penalties for overdue property, income and gross receipts taxes to help residents and businesses recovering from Hurricanes Irma and Maria and Tropical Storm Ernesto under a bill signed by the governor.

  • November 12, 2025

    Importer's Appeal Over £7.8M VAT, Customs Bill Dismissed

    A Brighton tribunal dismissed a textiles importer's appeal against the U.K. tax authority's finding of a combined value-added tax and customs liability of £7.8 million ($10.2 million), saying there was a lack of evidence to support its claim to tax relief.

  • November 12, 2025

    8th Circ. Denies Medtronic's Bid To Rethink Pricing Ruling

    The Eighth Circuit denied healthcare tech company Medtronic's request to reconsider the court's approach for pricing a licensing agreement with a Puerto Rican affiliate, leaving in place Wednesday a ruling that directed the U.S. Tax Court to give the Internal Revenue Service's method another look.

  • November 12, 2025

    UK Banker Bonus Changes Could Boost Treasury Coffers

    The U.K.'s relaxation of bonus rules for bankers may result in a tax windfall for HM Treasury along with what financial advisers expect to be a rise in the use of certain investment planning strategies, particularly those used to fund startups.

  • November 12, 2025

    Irish Corp. Tax Receipts Face Added Volatility Over US Tariffs

    Ireland's corporate tax receipts in the near term may see a boost after a pharmaceutical group front-loaded exports to the U.S. ahead of expected tariffs on imported pharmaceuticals, but the overall impact of tariffs on the year-to-year revenue haul is expected to be incredibly volatile, an Irish budget watchdog said Wednesday.

  • November 12, 2025

    HMRC Hikes Business Fees For Supervising AML Compliance

    The U.K. tax authority disclosed Wednesday that it will be increasing the fees it charges businesses to cover the cost of supervising them for compliance with anti-money laundering and terrorist financing regulations.

  • November 12, 2025

    HMRC Charges London Gallery With Russia Sanctions Breach

    Britain's revenue authority accused the London branch of an international art gallery and a logistics company on Wednesday of breaching criminal sanctions that prevent the export of luxury goods to Russia by providing a contemporary art painting to a Russian collector.

  • November 10, 2025

    Law360 MVP Awards Go To Top Attorneys From 76 Firms

    The attorneys chosen as Law360's 2025 MVPs have distinguished themselves from their peers by securing significant achievements in high-stakes litigation, complex global matters and record-breaking deals.

  • November 11, 2025

    US, Switzerland Work Towards Tariff Deal, Trump Says

    President Donald Trump has said the U.S. is working on a deal with Switzerland to reduce the tariffs imposed on Swiss goods sold in the United States.

  • November 11, 2025

    The Times Ordered To Pay Costs For Angela Rayner's Trust

    A London court has ordered The Times to pay a trust's £8,500 ($11,200) costs in preparing for an unnecessary hearing for the newspaper to secure documents about the financial arrangements of ex-deputy Prime Minister Angela Rayner amid her resignation.

  • November 10, 2025

    Gov'ts Seek Residence Taxing Rights In UN Tax Convention

    The United Nations tax convention's section on commitments should clarify that countries have a right to tax businesses residing in their jurisdiction and commit participants to avoiding double taxation, several governments said Monday during the opening of the latest drafting session.

  • November 10, 2025

    Italy Outlines Reporting Rules For Global Min. Tax Deal

    Italy's finance department has published guidelines clarifying local reporting requirements under a first-of-its-kind global information return that countries will use to carry out the international 15% minimum corporate tax agreement known as Pillar Two.

  • November 10, 2025

    Switzerland To Collect Nearly $1B In Missed Corp. Taxes

    Switzerland's canton of Geneva is issuing delayed corporate tax bills that are expected to bring in up to 800 million Swiss francs ($994 million) partly due to high profits from energy and commodity trading companies, the Swiss government announced Monday.

  • November 10, 2025

    Ex-Russian Gas Exec Seeks Release After Tax Sentence Axed

    A former Russian gas company executive convicted of hiding more than $100 million from the IRS asked a Florida federal court to release him from prison now that his sentence has been vacated on appeal, while the U.S. urged the court to deliver the same seven-year term.

  • November 10, 2025

    OECD Highlights Tax Transparency Shortcomings In 3 Nations

    The OECD flagged tax transparency shortcomings in three countries — Vietnam, Jordan and Eswatini — that were the latest jurisdictions assessed under global standards designed to help tax authorities exchange financial information, according to reports released Monday.

  • November 07, 2025

    Eaton Should Have Weighed Borrowing In Europe, Judge Says

    When it acquired Ireland-based Cooper Industries in 2012, Eaton Corp. should have considered the costs of borrowing in Europe to finance the transaction, Tax Court Judge Albert Lauber said Friday in questioning a former Eaton official.

  • November 07, 2025

    Justices Cast Constitutional Clouds Over Trump's Tariffs

    Several U.S. Supreme Court justices appeared skeptical of the government's arguments seeking to salvage President Donald Trump's emergency tariffs, signaling that the high court may come down with a ruling that reinforces Congress' constitutional authority to impose tariffs.

  • November 07, 2025

    Romania Seeks Comments On Forms For Minimum Tax

    Romania's tax authority asked for feedback Friday on a form for submitting tax liabilities under the 15% global minimum and a notice for declaring an obligation to submit the tax liability form.

  • November 07, 2025

    Latin American Tax Revenues Remain Low, OECD Says

    The average ratio of tax revenue to gross domestic product in the Latin American and Caribbean region was 21.3% in 2023, the OECD said in a report published Friday that partly attributed the relatively low number to ineffective tax incentives.

  • November 07, 2025

    Taxation With Representation: Kirkland, Cravath, Paul Weiss

    In this week's Taxation With Representation, consumer products giant Kimberly-Clark acquires Tylenol maker Kenvue, shale producers SM Energy and Civitas Resources announce a merger, and power management company Eaton buys Boyd Corp.'s thermal business.

Expert Analysis

  • What US-India Trade Deal Will Mean For Indian Pharma

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    Complicated by newly imposed tariffs from the U.S., the outcome of the U.S.-India trade talks is poised to reshape not just trade policy, but also the strategic alignment of the two countries' pharmaceutical ecosystems, says Jashaswi Ghosh at Holon Law Partners.

  • Bar Exam Reform Must Expand Beyond A Single Updated Test

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    Recently released information about the National Conference of Bar Examiners’ new NextGen Uniform Bar Exam highlights why a single test is not ideal for measuring newly licensed lawyers’ competency, demonstrating the need for collaborative development, implementation and reform processes, says Gregory Bordelon at Suffolk University.

  • A Simple Way Courts Can Help Attys Avoid AI Hallucinations

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    As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.

  • The Legal Education Status Quo Is No Longer Tenable

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    As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.

  • 6 Questions We Should Ask About The Trump Trade Deals

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    Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.

  • E-Discovery Quarterly: Rulings On Relevance Redactions

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    In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.

  • Section 1983 Has Promise After End Of Nationwide Injunctions

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    After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.

  • Playing Soccer Makes Me A Better Lawyer

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    Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.

  • Adapting To Private Practice: From ATF Director To BigLaw

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    As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.

  • How Cos. In China Can Tailor Compliance Amid FCPA Shifts

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    The U.S. Department of Justice’s recently updated Foreign Corrupt Practices Act enforcement guidelines create a fluid business environment for companies operating in China that will require a customized compliance approach to navigate both countries’ corporate and legal systems, say attorneys at Dickinson Wright.

  • Playing Baseball Makes Me A Better Lawyer

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    Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.

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