International

  • August 14, 2025

    Trump's Brazil Tariffs Raise Questions About Legal Limits

    Higher tariffs imposed last week on Brazilian imports may prove especially vulnerable to legal challenges, but stakeholders expect the U.S.-Brazil trading relationship to nevertheless remain in limbo for the immediate future.

  • August 14, 2025

    Developing Nations Disfavor Arbitration In UN Tax Convention

    Many developing countries objected Thursday to including arbitration as an option within a protocol on tax disputes in the United Nations framework convention on international tax cooperation, characterizing the process as tending to be imbalanced.

  • August 14, 2025

    Switzerland Planning Tax Info Swaps With 8 More Countries

    Switzerland's government plans to expand its data-swapping network with eight additional countries under global guidelines to help tax administrations exchange financial account information.

  • August 14, 2025

    Clark Hill Expands Tax Bench With Plunk Smith Atty In Texas

    Clark Hill PLC announced Thursday that it has bolstered its tax and estate planning group in North Texas with an attorney who came aboard from Plunk Smith PLLC.

  • August 13, 2025

    Poland Looks At Adopting 3% Digital Services Tax

    Poland is looking at adopting a 3% digital services tax modeled after unilateral measures in the U.K., France and Spain, according to documents from a meeting held by the government Wednesday.

  • August 13, 2025

    Austria Says AI Tools Helped It Gain €354M In Tax Revenue

    The Austrian Finance Ministry generated €354 million ($414 million) in additional tax revenue by using artificial intelligence to uncover tax fraud and compliance violations, the ministry announced Wednesday.

  • August 13, 2025

    US Threatens Retaliation For 'Global Carbon Tax' On Shipping

    The U.S. government has preemptively threatened to retaliate against countries that adopt a multilateral plan to shift the global shipping industry toward achieving net-zero greenhouse gas emissions, claiming it's "a global carbon tax" that would disfavor liquefied natural gas and biofuels.

  • August 13, 2025

    Machinery Biz FD Gets 11-Year Ban For £1.5M Undeclared Tax

    A former financial director of a machinery business has been banned from the profession for 11 years for submitting false value-added tax returns over three years and leaving more than £1.5 million ($2 million) undeclared to HM Revenue and Customs.

  • August 12, 2025

    EU Seeks Input For Review Of Foreign Subsidies Regulation

    The European Union is seeking comments on the impact of its foreign subsidies regulation, a relatively new measure aimed at tracking funding that companies receive from abroad before engaging in mergers and bidding for public procurement contracts, according to a consultation.

  • August 12, 2025

    Groups Urge IRS To Resist Pressure To Share Taxpayer Info

    Advocacy groups urged the Internal Revenue Service on Tuesday to keep resisting presidential pressure to share confidential tax-return information with immigration enforcement authorities, saying the abrupt departure of the agency's new commissioner highlights the need for oversight.

  • August 12, 2025

    Holland & Knight Hires Sen. Cornyn Tax Counsel In DC

    The former senior tax counsel for U.S. Sen. John Cornyn, R-Texas, who worked for the lawmaker for almost two decades on appropriations, taxation, banking and other finance-related issues, has joined Holland & Knight LLP's public policy and regulation group.

  • August 12, 2025

    Federal Revenue From Customs Duties Sharply Higher In July

    The federal government raised $28 billion from customs duties, including tariffs, during July, accounting for about 8.3% of federal revenues that month, compared with an average of around 2% in recent history, the U.S. Department of the Treasury reported Tuesday.

  • August 12, 2025

    Ex-PwC Partner Temporarily Banned From Aussie Tax Work

    A former PwC partner is temporarily banned from providing tax services in Australia after authorities determined he made false statements when seeking research and development tax credits, which caused a tax shortfall of over AU$11 million ($7 million), Australia's Tax Practitioners Board said Tuesday.

  • August 11, 2025

    Data Co. Asks DC Circ. To Revive $22M Guinea Award Bid

    A data consulting company has again urged the D.C. Circuit to reverse a lower court order denying its bid to enforce a $22 million arbitral award against Guinea, saying the country wrongly wants the appeals court to ignore long-standing precedent and nix enforcement on jurisdictional grounds.

  • August 11, 2025

    Tax Court Backs IRS' Denial Of Whistleblower's Award Bid

    A whistleblower was correctly denied an award for information about alleged underpayments by a large multinational corporation, the U.S. Tax Court said Monday, finding the information did not substantially contribute to the IRS' action in the case.

  • August 11, 2025

    Gov'ts Mull Gross Basis Tax For Services In UN Convention

    A number of developing countries argued Monday that gross basis taxation is the easiest-to-administer option for overcoming inequitable transfer pricing rules within a protocol on taxing cross-border services in the United Nations framework convention on international tax cooperation.

  • August 11, 2025

    Goodyear Facing Tax Adjustments Over Intercompany IP Sale

    Goodyear Tire & Rubber Co. is planning to challenge proposed IRS adjustments that could undermine the company's ability to offset certain taxes related to an intercompany intellectual property sale, according to a U.S. Securities and Exchange Commission filing.

  • August 11, 2025

    6th Circ. Orders Eaton To Give Employee Records To IRS

    The Sixth Circuit affirmed an Ohio federal judge's order requiring Eaton Corp. to share performance evaluations for Ireland-based workers with the IRS, holding that the agency's interest in investigating potential tax liabilities outweighs Ireland's privacy interest, which the court said was "weak" at best.

  • August 11, 2025

    Kostelanetz Hires Most Recent DOJ Tax Division Leader

    The immediate past head of the U.S. Department of Justice's Tax Division will join Kostelanetz LLP as a partner in Washington, D.C., amid a sweeping restructuring that would split the division's criminal and civil tax functions and place them in the department's main branches.

  • August 11, 2025

    2nd Circ. Affirms Denial Of Partnership's $22.7M Tax Loss

    The U.S. Tax Court correctly found the IRS properly denied a Connecticut partnership's $22.7 million loss deduction because the underlying transactions, which involved a Brazilian company, were tantamount to a disguised property sale, the Second Circuit ruled Monday.

  • August 08, 2025

    DC Circ. Hands Banker's Estate Win In IRS Whistleblower Bid

    A split D.C. Circuit sided with the estate of a former banker at Rabobank in ruling Friday that the Internal Revenue Service used the wrong legal standard to deny him an award for contributing to investigations into two companies' tax avoidance scheme.

  • August 08, 2025

    Trump Ousts IRS Commissioner Weeks After Confirmation

    Billy Long has been removed from his role as Internal Revenue Service commissioner after spending just shy of two months as head of the agency, the White House said Friday.

  • August 08, 2025

    Italy Cuts Corporate Tax Rate For Capital Goods Investment

    Italy began offering a lower corporate tax rate Friday to companies that invest in capital goods, including those that reduce energy consumption, or in hiring new employees, provided they don't lay off workers in either case, according to the Economy and Finance Ministry.

  • August 08, 2025

    South Korea Probes 49 Foreign Luxury Apartment Buyers

    South Korea's National Tax Service said it has launched a tax evasion probe into 49 owners of high-priced apartments who are from foreign countries such as the U.S. and China.

  • August 08, 2025

    Swiss Metals Group Fears US Tariffs' Impact On Gold

    The U.S.-imposed 39% tariffs on Switzerland may "negatively impact" gold trading, a Swiss metals association warned Friday.

Featured Stories

  • Trump's Brazil Tariffs Raise Questions About Legal Limits

    No Photo Available

    Higher tariffs imposed last week on Brazilian imports may prove especially vulnerable to legal challenges, but stakeholders expect the U.S.-Brazil trading relationship to nevertheless remain in limbo for the immediate future.

  • HMRC Tests Tax Evasion Law With 1st Corporate Charge

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    HMRC's long-awaited decision to charge a company for failing to prevent tax evasion under powers introduced eight years ago will test largely unanswered legal principles and could be a sign of the tax ministry's tougher stance on financial crime, lawyers say.

  • 3 Key Foreign Entity Issues In Claiming Clean Energy Credits

    Kat Lucero

    Stricter foreign supply chain and business ownership rules were tacked onto clean energy tax credits that weren't eliminated under the new budget reconciliation law, raising major compliance hurdles that have practitioners eagerly awaiting implementation rules from the U.S. Treasury Department. Here, Law360 outlines key issues the agencies need to address in coming guidance on restrictions targeting projects linked to foreign entities of concern.

Expert Analysis

  • Legal Jeopardy Looms Over Trump's Trade Negotiation Plans

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    Even as the Trump administration announces one trade deal after another, the legal authority of the executive branch to impose tariffs under consensual arrangements with leading trading partners is just as debatable as the unilateral imposition of U.S. tariffs under the president's executive orders, says Jeffrey Bialos at Eversheds Sutherland.

  • 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.