International

  • June 23, 2026

    Trump Picks Miller & Chevalier Attorney For IRS Chief Counsel

    President Donald Trump nominated a Miller & Chevalier attorney Tuesday to be chief counsel at the IRS, seeking to fill a post that has lacked a Senate-confirmed leader since January 2025.

  • June 23, 2026

    AI Not Ripe For Int'l Tax Discussions, US Official Says

    Broadening discussions on international tax rules for the digital economy to include artificial intelligence would be a mistake, a U.S. official said Tuesday, adding that governments at the OECD continue to struggle with business models that have been around for decades.

  • June 23, 2026

    UK Aims To Modernize Tax Framework For Distributions

    The United Kingdom is aiming to modernize its tax system on distributions, including by aligning the treatment of dividends from foreign companies with domestic companies, the government said Tuesday.

  • June 23, 2026

    Bolt Case Shows Divide Between New Tech, Old VAT Rules

    Bolt's defeat at a London appeals court over whether its drivers qualified for special value-added tax treatment exposed a gap between old VAT policy designed for the analog era and the tech platforms that navigate its limits.

  • June 23, 2026

    Small Biz Tax Represents 62% Of UK Tax Gap, HMRC Says

    The U.K. government took in £59.2 billion ($78 billion) less tax revenue than expected for the 2024-2025 tax year, with noncompliance from small businesses accounting for 62% of the gap, according to a Tuesday report from HM Revenue & Customs.

  • June 23, 2026

    UK Seeks To Restore Capital Gains Deferrals For Share Gifts

    The U.K. is planning to restore capital gains tax deferral treatment on gifts of business assets covered by the country's substantial shareholding exemption or intangible fixed asset regime, the government said Tuesday.

  • June 23, 2026

    Foreign Gov't Investment Tax Rule Is Unrealistic, ABA Says

    The American Bar Association's tax section urged the U.S. Treasury Department to revise guidance regarding foreign sovereign wealth fund investment in the U.S., contending that an existing bright-line rule to determine passive investors fails to reflect market realities.

  • June 23, 2026

    UK Seeks Input On Potential Customs Updates

    HM Revenue & Customs is considering a plan to require customs intermediaries to register with the agency for the purposes of raising standards, it said Tuesday while also looking for general input on modernizing the U.K. customs regime.

  • June 23, 2026

    UK Weighs Extending VAT Accounting To Online Marketplaces

    Online marketplaces would be tasked with accounting for value-added tax on the sales they facilitate for U.K. businesses selling domestic goods to U.K. consumers rather than the underlying business itself, according to a set of reforms proposed Tuesday by the government.

  • June 22, 2026

    Tax Certainty Generates Virtuous Cycles, Tax Exec Says

    Companies will be willing to invest more in jurisdictions where they are certain of their tax treatment, generating more jobs and growth, a tax official from Anheuser-Busch InBev SA/NV said at a conference Monday in discussing mechanisms for preventing tax disputes.

  • June 22, 2026

    US Fields Questions On Temporary Global Tariff At WTO

    A World Trade Organization committee held a meeting Monday to exchange views on President Donald Trump's temporary global tariff set to expire in July, according to a news release.

  • June 22, 2026

    US Has 'Strong Interest' In Ongoing Pillar 2 Work, Official Says

    A U.S. Treasury Department official signaled plans Monday to keep participating in technical talks for implementing a worldwide corporate 15% minimum tax agreement known as Pillar Two, saying the regime will still impact U.S. companies despite a side-by-side safe harbor.

  • June 22, 2026

    Australia Extends Fuel Tax Cut While Shrinking Discount

    Australia will keep a lower rate of excise tax on fuel through July, albeit at a lower discount than offered during the previous three months following the agreement to reopen the Strait of Hormuz by the U.S. and Iran, Prime Minister Anthony Albanese said.

  • June 22, 2026

    Swiss Seek Feedback On Tax Reporting Simplifications

    Switzerland is seeking feedback on proposed simplifications to information reporting requirements tied to withholding tax and value-added tax and on removing obsolete portions of its tax treaty with the U.S., the government said.

  • June 22, 2026

    Irish Payments Show IP Returning To US, Tax Pro Says

    Ireland's payments to the U.S. for intellectual property showed a dramatic increase between 2020 and 2026, indicating that IP development returned to the U.S. after the implementation of the 2017 Tax Cuts and Jobs Act, the head of a Washington-based think tank said Monday.

  • June 22, 2026

    Developer Loses Appeal Over £33.5M Loan Tax Deduction

    A property development company isn't entitled to £33.5 million ($44.7 million) in tax relief claimed on payments made to a lender because there wasn't a strong enough causal link between the payments and its borrowing arrangements, a London tribunal ruled Monday.

  • June 22, 2026

    OECD Asks US To Fix Beneficial Ownership Transparency

    The U.S. is only partially compliant with its obligations to ensure the availability of beneficial ownership information, weighed down by its "deficient" definition of beneficial owners in tax filings, the OECD said in a report.

  • June 19, 2026

    UK Inheritance Tax Revenue Growth Slows

    Inheritance tax receipts for April and May reached £1.4 billion ($1.8 billion) in a slight dip in tax revenue compared with the 2025 tax take, despite frozen tax thresholds, according to official data published Friday.

  • June 18, 2026

    Securitization Cos. Can Duck EU Interest Limits, Adviser Says

    Luxembourg correctly exempted securitization companies from the interest limitation rule under the European Union's anti-tax avoidance directive because they are comparable to financial undertakings that are explicitly exempted, an adviser to the European Court of Justice said Thursday.

  • June 18, 2026

    Meta Says IRS Seeks 'Do-Over' Of Facebook Case

    The IRS, in increasing Meta's income under the periodic adjustment rule for years 2017-2019, is seeking a "do-over" of the Facebook case decided in 2025, valuing the same intangibles the U.S. Tax Court already valued under a different method, Meta argued.

  • June 18, 2026

    Medtronic Ruling Supports IRS In Amgen Case, Tax Court Told

    The IRS urged the U.S. Tax Court to back the agency's decision to allocate drugmaker Amgen's profits from the company's Puerto Rican subsidiary, arguing that the Eighth Circuit's ruling in Medtronic's case supports its pricing method.

  • June 18, 2026

    Indian Court Sides With US Gem Co. In Transfer Pricing Row

    A U.S. gem grading organization didn't have a taxable permanent establishment in India, and the government cannot tax royalties that the company refunded to its Indian counterpart, the Bombay High Court said in a judgment.

  • June 18, 2026

    Karaoke Chain Loses Bid For COVID VAT Refund

    A karaoke chain can't claim a value-added tax refund on bookings under a reduced rate for cultural shows and venues during the COVID-19 pandemic, a London tribunal has ruled, because the business's private rooms are exclusive.

  • June 18, 2026

    Tax Chief Expects Swift EU Agreement On Carbon Levy

    The Council of the European Union and the European Parliament are likely to agree on changes to carbon tax legislation within nine months, as their positions are largely aligned, the top civil servant in the European Commission's tax unit said Thursday.

  • June 17, 2026

    Tractor Supply Wrongly Shifted Income, SC Court Affirms

    South Carolina's tax agency did not exceed its authority when it imposed an alternative apportionment method on Tractor Supply Co. after asserting that the company and two affiliates had inappropriately shifted income to reduce state corporate tax liability, an appellate panel affirmed Wednesday.

Expert Analysis

  • 5 Different AI Systems Raise Distinct Privilege Issues

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    A New York federal court’s recent U.S. v. Heppner decision, holding that a defendant’s use of Claude was not privileged, only addressed one narrow artificial intelligence system, but lawyers must recognize that the spectrum of AI tools raises different confidentiality and privilege questions, says Heidi Nadel at HP.

  • AI-Assisted Arbitration Needs Safeguards To Ensure Fairness

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    As tribunals and arbitral institutions increasingly use artificial intelligence tools in their decision-making processes, ​​​​​​​clear disclosure standards and procedural safeguards are necessary to ensure that efficiency gains do not erode the fairness principles on which arbitration depends, says Alexander Lima at Wesco International.

  • AI-Generated Doc Ruling Guides Attys On Privilege Risks

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    A New York federal court's ruling, in U.S. v. Heppner, that documents created by a defendant using an artificial intelligence tool were not privileged, can serve as a guide to attorneys for retaining attorney-client or work-product privilege over client documents created with AI, say attorneys at Sher Tremonte.

  • 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.

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