International

  • October 02, 2026

    Dems Slam Proposed Limit On Tax Credits For Immigrants

    A group of Democratic senators urged the U.S. Department of the Treasury to scrap proposed rules that would cut off refundable tax credits to certain immigrants living in the U.S. legally, arguing that the guidance oversteps regulatory authority and would create a "byzantine" system.

  • October 02, 2026

    Former Fla. Rep. Gets 10 Years In Venezuela FARA Case

    A Florida federal judge on Friday sentenced ex-Florida Rep. David Rivera to 10 years in prison for failing to register as a foreign agent and laundering the proceeds of a $50 million contract with a unit of Venezuela's state-owned oil company.

  • October 02, 2026

    Taxation With Representation: Hogan Lovells, Davies, Sidley

    In this week's Taxation With Representation, semiconductor company Advanced Micro Devices buys AI model developer and research lab World Labs, Brixmor Property Group and private investment management firm Everview Partners acquire Slate Grocery REIT, and cyberintelligence company REDLattice merges with blank check company Bold Eagle Acquisition Corp.

  • October 02, 2026

    Tax Burden Costing Hospitality Jobs, Investment, Groups Say

    Hospitality and retail face the highest effective tax rate of any sector in the U.K., resulting in lower investment, fewer jobs and higher prices for customers, according to a report by a retail industry group.

  • October 01, 2026

    MPs Ask HMRC To Review Tax Implications Of Man City Case

    An influential cross-party group of MPs Monday called on HM Revenue & Customs to consider any tax implications from the bombshell findings that Manchester City used "sham" contracts to boost its income by around £900 million ($1.2 billion). 

  • October 01, 2026

    Walmart Hit With New Tariff Suit As Refund Blitz Continues

    Walmart must compensate customers who "bore the economic burden" of Trump administration tariffs before the U.S. Supreme Court struck them down in February, according to a proposed class action in Connecticut federal court that claims the retail behemoth has no plans to share its $2.9 billion refund.

  • October 01, 2026

    Finland Proposes Tax Changes For Corporate Restructures

    Finland's government has put forward amendments aimed at expanding options for tax-neutral corporate restructuring and allowing related deductions, the Ministry of Finance said Thursday.

  • October 01, 2026

    EU Warns 5 Countries Over Low Fines Tied To Tax Info Swaps

    The European Commission warned Germany, Estonia, Latvia, Lithuania and Hungary that their penalties are "manifestly too low" to deter noncompliance with companies' obligations to file information for exchanges between tax authorities, including country-by-country tax reports and top-up tax returns for the global minimum tax.

  • October 01, 2026

    Greece Urges Looser EU Spending Limit Amid Energy VAT Lift

    Greece called on the European Union to loosen its spending rules for member states, particularly given a boost in value-added tax revenue, to help countries that wish to enact energy affordability support, according to a letter seen by Law360 on Thursday.

  • October 01, 2026

    Brazil Adopts Updated Pillar Two Substance-Based Tax Breaks

    The Brazilian government announced plans Thursday to incorporate the OECD's updates to a 15% global minimum tax agreement known as Pillar Two to give multinational corporations additional tax benefits that are tied to economic substance in the country.

  • October 01, 2026

    EU Nations Push For OECD Alignment On Platform Tax Rules

    Several European Union countries said during a working group meeting that the bloc's revisions to tax data-sharing legislation for digital platforms must remain aligned with rules developed at the Organization for Economic Cooperation and Development, three EU officials told Law360 on Thursday.

  • October 01, 2026

    UK Vape Excise Tax Comes Into Effect

    The U.K. government's new tax on vapes went into effect Thursday in a bid to raise the cost of such products and reduce vaping among young people and nonsmokers, according to HM Revenue & Customs.

  • October 01, 2026

    DOJ Outlines New Corporate Fraud Enforcement Priorities

    Federal prosecutors "must place great weight" on a new list of factors when considering potential charges in corporate fraud cases, including whether the matters involve government programs, threats to national security or immigration offenses, according to a memo released Thursday by the U.S. Department of Justice.

  • September 30, 2026

    3rd Circ. Probes Payment Recipients In Fund's $100M Tax Row

    A Third Circuit panel examined dealer-and-customer relations under accounting rules governing their transactions on Wednesday to determine whether the Internal Revenue Service was right to slap a $100 million tax bill against a Cayman Islands hedge fund for payments tied to U.S. portfolio companies.

  • September 30, 2026

    IRS Grants Relief To Taxpayers In Israel, West Bank, Gaza

    Individuals and businesses in Israel, the West Bank and Gaza have additional time to file U.S. tax returns, make payments and perform other time-sensitive actions, the Internal Revenue Service said Wednesday.

  • September 30, 2026

    Laytons Shifts Blame In £2.6M Row Over Disputed Tax Advice

    Law firm Laytons LLP has denied a claim that it cost a letting agency more than £2.6 million ($3.4 million) in tax liabilities, arguing it was never actually instructed to review offshore tax advice allegedly bungled by White & Case LLP.

  • September 30, 2026

    Dutch Government Proposes Capital Gains Tax From 2028

    The Dutch government wants to introduce a capital gains tax system beginning in 2028, phasing out its fixed return method, according to a letter to lawmakers.

  • September 30, 2026

    Polish Digital Tax Would Burden US Business, NFTC Says

    The National Foreign Trade Council urged the Polish government to pause discussions about a proposed digital services tax, contending the measure would challenge international tax principles by disproportionately targeting U.S. companies.

  • September 30, 2026

    IRS Lists Budget Bill Guidance Among Top Priorities

    Regulations to continue implementing the 2025 budget reconciliation bill are among the key items the Internal Revenue Service listed as priorities for the next 12 months, including guidance that would address changes to the base erosion and anti-abuse tax.

  • September 30, 2026

    OECD Releases Updated Version Of Model Tax Convention

    The OECD on Wednesday released the latest version of its model tax treaty, incorporating updates made last year concerning dispute resolution, remote working and a simplified transfer pricing approach.

  • September 30, 2026

    Burnham Needs To Raise Taxes For Social Care, Group Says

    The British Labour government will need to raise taxes or cut spending to fund its social care overhaul despite changes that will ease the annual state pension increases, according to a U.K. economic think tank.

  • September 30, 2026

    UK Mansion Tax Could Spark Fights Over Valuations Near £2M

    The number of disputes over property valuations could rise in England as owners seek to avoid becoming subject to a tax surcharge, known as the mansion tax, being rolled out on properties valued at more than £2 million ($2.7 million), experts say.

  • September 30, 2026

    German Authorities Arrest 2 in Family VAT Fraud Probe

    Authorities arrested two individuals Wednesday in a district bordering Frankfurt, Germany, as part of an investigation into value-added tax fraud suspected to involve a family, according to the Office of the Prosecutor General in Frankfurt.

  • September 29, 2026

    Tax Court Eschews IRS' Math In Facebook Royalty Dispute

    The U.S. Tax Court rejected the IRS' proposed flat-rate royalty calculation for Facebook's deal with an Irish affiliate to develop intangibles, holding Tuesday that the rate should vary across asset categories and change over time to reflect underlying economic factors.

  • 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.

Expert Analysis

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.

  • 8th Circ. Decision Shipwrecks IRS On Shoals Of Loper Bright

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    The Eighth Circuit’s recent decision invalidating transfer pricing regulations in 3M Co. v. Commissioner may be the most significant tax case implementing Loper Bright's rejection of agency deference as a judicial tool in statutory construction, says Edward Froelich at McDermott.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • Defeating Estoppel-Based Claims In Legal Malpractice Actions

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    State supreme court cases from recent years have addressed whether positions taken by attorneys in an underlying lawsuit can be used against them in a subsequent legal malpractice action, providing a foundation to defeat ex-clients’ estoppel claims, says Christopher Blazejewski at Sherin and Lodgen.

  • The Biz Court Digest: How It Works In Massachusetts

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    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • Why Appellees Should Write Their Answering Brief First

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    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • Law School's Missed Lessons: Educating Your Community

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    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

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