International

  • September 29, 2026

    Lululemon Says Shoppers Can't Claim Its Tariff Refunds

    A proposed class action brought by Lululemon shoppers seeking refunds for higher prices paid due to unlawful tariffs should be rejected because the retailer hasn't yet recovered all its paid duties, the company told a Washington federal judge.

  • September 29, 2026

    Tax Co. Urges 5th Circ. To Deny Microcaptive Rules Case Stay

    A global tax services provider asked the Fifth Circuit to deny the IRS' request to stay its challenge to the agency's reporting rules for microcaptive insurance companies pending the resolution of a similar case before the appeals court, saying it should be allowed to present its own arguments.

  • September 29, 2026

    Swiss Senate Backs Tax On Immigrants, Firms That Hire Them

    Immigrants to Switzerland or companies that hire them could face an annual tax of at least 4,000 francs ($4,800) under a measure adopted Tuesday by the country's upper house of parliament.

  • September 29, 2026

    Calif. Man Can't Duck $1M Penalties For Unreported Accounts

    A San Diego businessman is on the hook for more than $1.1 million in civil penalties for failing to disclose offshore accounts to the IRS, a California federal judge said, holding that a disputed conversation between the man and his accountant did not preclude a ruling for the government.

  • September 29, 2026

    EU Prosecutors Arrest 7 In Alleged €300M Phone Scam

    Seven people have been arrested as part of an investigation into a network accused of tricking consumers into buying over a million used mobile phones sold as new to pocket €300 million ($340 million), including €30 million in stolen value-added tax, EU prosecutors said Tuesday.

  • September 29, 2026

    5 Convicted In Latvia For Tax Evasion Linked To VAT Fraud

    A Latvian court convicted five individuals of tax evasion linked to their participation in an organized crime group that defrauded the French and German governments of €1.13 million ($1.28 million) in value-added taxes, the European Public Prosecutor's Office said Tuesday.

  • September 29, 2026

    Spain Seeks Data Protection Clarity For Tax Info Exchanges

    Spain is pushing for new provisions in a European Union tax law to more clearly permit international tax information transfers for reasons of public interest even when they are recurrent, according to a document seen by Law360 on Tuesday.

  • September 29, 2026

    EPPO Indicts 2 From Poland For Suspected Role In VAT Fraud

    The European Public Prosecutor's Office has indicted two Polish individuals over accusations that they participated in an organized crime group that conducted cross-border value-added tax fraud with electronics, the office said Tuesday.

  • September 28, 2026

    3 Takeaways From Siemens' Trial Over $3.5B Tax Deduction

    Internal conflict at the IRS over a penalty, the recent court victory for another Siemens entity and the company's detailed tax planning are key factors the U.S. Tax Court will have to consider in deciding Siemens USA's case over a $3.5 billion deduction claimed for 2018.

  • September 28, 2026

    IRS Warns New ETF Strategies Could Be Abusive

    New strategies using exchange-traded funds may be abusing the tax benefits of these legitimate investment vehicles holding various securities, the IRS said Monday, asking for public feedback on future enforcement that can avoid putting long-established tax planning practices at high risk.

  • September 28, 2026

    British Airways Beats £5.8M Tax Bill For Worker Hotel Stays

    Money that British Airways spent on London hotel rooms for cabin crew members working back-to-back shifts was not employee income subject to nearly £5.8 million ($7.7 million) in taxes, a U.K. court ruled Monday, saying the funds were deductible travel expenses.

  • September 28, 2026

    Australia Tax Take $3.2B Above Forecast, Gov't Says

    Australia's tax take for the 2025-2026 fiscal year was AU$4.6 billion ($3.2 billion) above forecast on the back of strong collections from its retirement savings program and investment income and despite tax cuts, the government said Monday.

  • September 28, 2026

    Creditor Has Priority Over Co.'s Tax Refunds, Court Says

    An Australian coal mining company's secured creditor has first priority over a chunk of about AU$7.5 million ($5.3 million) in contested tax refunds compared with a company that purchased the refunds, the Supreme Court of Queensland said, reversing a trial court's decision.

  • September 28, 2026

    US, China Reach Deal On Tariff Cuts On $30B In Goods Each

    An intergovernmental body tasked with managing trade between the U.S. and China has reached an agreement on $30 billion worth of nonsensitive goods exported from one country to the other that could benefit from more favorable tariff treatment.

  • September 28, 2026

    'Survivor' Winner Asks 1st Circ. To Vacate $3.3M Tax Ruling

    The First Circuit should vacate a Rhode Island federal court's $3.3 million tax judgment against the first "Survivor" winner, he told the appeals court, saying a senior U.S. district judge improperly refused to review an objection he filed challenging his tax debt.

  • September 28, 2026

    High Court Ruling Requires FBAR Case Redo, 5th Circ. Told

    The U.S. government asked the Fifth Circuit to vacate and remand a Texas federal court's decision that struck down the IRS' $1 million penalty assessment over a woman's undisclosed foreign bank accounts, saying that a June U.S. Supreme Court decision conflicts with the trial court's ruling.

  • September 28, 2026

    2 Men Deny Role In Alleged Tax Avoidance Scheme

    Two men accused of defrauding the government by running a tax-avoidance scheme pled not guilty on Monday, with a trial due to be held in spring 2027.

  • September 28, 2026

    EU To Remove Panama, Vietnam From Tax Blacklist

    The European Union is set to remove Panama and Vietnam from its primary list of noncooperative jurisdictions for tax purposes during a planned update in October, three EU officials told Law360 on Monday.

  • September 25, 2026

    Online Gambling Co. Wins £13M Tax Appeal Over Free Spins

    A gambling company isn't liable for about £13.2 million ($17.5 million) in U.K. remote gaming duties because free spins it awarded as prizes from a game for new users qualified for an exclusion from those duties, a London court said Friday.

  • September 25, 2026

    WTO To Weigh Russian Claim EU Carbon Levy Breaks Rules

    The World Trade Organization said Friday it will consider Russia's challenge that the European Union's carbon import levy poses significant trade barriers despite the bloc's protest that it is unreasonable to treat seriously a complaint raised by a member waging a war of aggression.

  • September 25, 2026

    Revamping UK Property Tax Could Fuel Spending, Group Says

    The U.K. government should consider introducing a proportional property tax to replace council tax and stamp duty, a move that could unlock more than £10 billion ($13.2 billion) in consumer spending, a campaign group said Friday.

  • September 25, 2026

    IRS Compliance Takes Up $387B Worth Of Time, Group Says

    Americans are estimated to spend almost 6.9 billion hours complying with Internal Revenue Service filing and reporting requirements in 2026, representing roughly $387 billion in potential lost productivity to the U.S. economy, the Tax Foundation said in a report released Friday.

  • September 25, 2026

    Taxation With Representation: Kirkland, Latham, McDermott

    In this week's Taxation With Representation, Royal Caribbean invests billions in a joint venture with Sandals, Telix Pharmaceuticals buys ITM Isotope Technologies Munich, and Priority Technology makes a go-private deal with an investor group helmed by the company's chair and CEO.

  • September 25, 2026

    Finland Floats Pass-Through Tax Rules For Investment Funds

    Finland's Ministry of Finance published draft legislation Friday for plans to no longer tax limited partnership investment funds as corporations and to instead create new rules that would allocate the fund's income directly to investors.

  • September 24, 2026

    US Group Can Fight Belgian Min. Tax Backstop, Court Says

    A U.S. business advocacy group can continue fighting Belgium's backstop to the 15% global minimum tax despite the European Commission endorsing an exemption for American companies because U.S. companies' Belgian subsidiaries may still be affected, the Belgian Constitutional Court said Thursday.

Expert Analysis

  • 4 Ways GCs Can Manage Growing Service Of Process Volume

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    As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.

  • The Law Firm Merger Diaries: Forming Measurable Ties

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    Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.

  • OFAC Sanctions Will Intensify Amid Global Tensions In 2026

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    The Office of Foreign Assets Control will ramp up its targeting of companies in the private equity, venture capital, real estate and legal markets in 2026, in keeping with the aggressive foreign policy approach embraced by the Trump administration in 2025, say attorneys at Holland & Knight.

  • 5 E-Discovery Predictions For 2026 And Beyond

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    2026 will likely be shaped by issues ranging from artificial intelligence regulatory turbulence to potential evidence rule changes, and e-discovery professionals will need to understand how to effectively guide the responsible and defensible adoption of emerging tools, while also ensuring effective safeguards, say attorneys at Littler.

  • 2026 Enforcement Trends To Expect In Maritime And Int'l Trade

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    The maritime and international trade community should expect U.S. federal enforcement to ramp up in 2026, particularly via Office of Foreign Asset Control shipping sanctions, accelerating interagency investigations of trade fraud, and U.S. Coast Guard narcotics and pollution inspections, say attorneys at Holland & Knight.

  • Judges On AI: How Courts Can Boost Access To Justice

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    Arizona Court of Appeals Judge Samuel A. Thumma writes that generative artificial intelligence tools offer a profound opportunity to enhance access to justice and engender public confidence in courts’ use of technology, and judges can seize this opportunity in five key ways.

  • The Case For Emulating, Not Dividing, The Ninth Circuit

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    Champions for improved judicial administration should reject the unfounded criticisms driving recent Senate proposals to divide the Ninth Circuit and instead seek to replicate the court's unique strengths and successes, says Ninth Circuit Judge J. Clifford Wallace.

  • 5 Tariff And Trade Developments To Watch In 2026

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    A new trade landscape emerged in 2025, the contours of which will be further defined by developments that will merit close attention this year, including a key ruling from the U.S. Supreme Court and a review of the U.S.-Mexico-Canada Agreement, says Ted Posner at Baker Botts.

  • 4 Developments That Defined The 2025 Ethics Landscape

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    The legal profession spent 2025 at the edge of its ethical comfort zone as courts, firms and regulators confronted how fast-moving technologies and new business models collide with long-standing professional duties, signaling that the profession is entering a period of sustained disruption that will continue into 2026, says Hilary Gerzhoy at HWG Law.

  • How Fractional GCs Can Manage Risks Of Engagement

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    As more organizations eliminate their in-house legal departments in favor of outsourcing legal work, fractional general counsel roles offer practitioners an engaging and flexible way to practice at a high level, but they can also present legal, ethical and operational risks that must be proactively managed, say attorneys at Boies Schiller.

  • How OECD Tax Update Tackles Mobile Workforce Complexity

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    The Organization for Economic Cooperation and Development’s recently updated model tax convention — a recalibration of international tax principles in response to an increasingly mobile workforce — should prompt companies to reevaluate cross-border operations, transfer pricing policies and tax controversy strategies, say attorneys at Eversheds.

  • A Uniform Federal Rule Would Curb Gen AI Missteps In Court

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    To address the patchwork of courts’ standing orders on generative artificial intelligence, curbing abuses and relieving the burden on judges, the federal judiciary should consider amending its civil procedure rules to require litigants to certify they’ve reviewed legal filings for accuracy, say attorneys at Shook Hardy.

  • Supreme Court Term Limits Would Carry Hidden Risk

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    While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

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