International

  • July 23, 2025

    EU E-Commerce Rules Generated €33B VAT In 2024

    The European Union's measures for better collecting value-added taxes from online sales and the globalized economy generated €33 billion ($38.7 billion) across three reporting regimes last year, the bloc said Wednesday.

  • July 22, 2025

    Trump Says US Has Reached 'Exciting' Trade Deal With Japan

    President Donald Trump on Tuesday said the United States has entered into a "massive" trade deal with Japan under which Japan will "open their country to trade, including cars and trucks, rice and certain other agricultural products" and pay a 15% tariff.

  • July 22, 2025

    Civil Rights Org. Backs 2nd Suit Over Tariffs, In Texas

    The New Civil Liberties Alliance is representing two businesses and a trade association in Texas federal court in a suit filed on Monday against the federal government — the second suit the alliance has taken on to fight President Donald Trump's emergency tariffs.

  • July 22, 2025

    Trump Announces Framework For Indonesia Trade Deal

    Indonesian goods entering the U.S. will face a 19% tariff beginning Aug. 1 as U.S. exports will benefit from a series of tariff reductions and removal of certain trade barriers by Indonesia, according to new details President Donald Trump announced for a trade deal between the two countries Tuesday on Truth Social.

  • July 22, 2025

    Senate Panel Approves Sidley Partner To Be Top Treasury Atty

    The Senate Finance Committee approved President Donald Trump's nomination of a Sidley Austin LLP partner to be general counsel of the U.S. Department of the Treasury, sending his nomination to the full Senate for consideration.

  • July 22, 2025

    Archer & Greiner Lands Cullen And Dykman Tax Leader In NJ

    Archer & Greiner PC has added the former leader of Cullen and Dykman LLP's tax department as a partner, who brings her expertise in mergers and acquisitions and other transactions to the firm. 

  • July 22, 2025

    Rising Star: Kirkland's Devin Heckman

    Devin Heckman of Kirkland & Ellis LLP has advised clients on the tax aspects of several multibillion-dollar acquisitions involving technology and healthcare companies, forging ongoing relationships and earning him a spot among the tax attorneys under age 40 honored by Law360 as Rising Stars.

  • July 22, 2025

    UK Releases Proposed Changes To 15% Min. Tax Legislation

    The U.K. released draft legislation aimed at recalibrating its laws on the 15% global minimum tax in a number of ways, including capturing more permanent establishments, excluding more deferred tax assets and adjusting intragroup accounting discrepancies.

  • July 22, 2025

    Irish Board Affirms Tax Bill Against Loss Scheme Participant

    The Irish Tax Appeals Commission closed out one of the remaining cases stemming from an investment fund, citing a court decision that found the participants used the syndicate to generate losses to reduce their taxable income.

  • July 22, 2025

    UK Anti-Tax Avoidance Rules Inconsistent, HMRC Told

    The British government should seek to simplify its anti-tax avoidance rules for income tax to eliminate inconsistencies and avoid double taxation of earnings, accounting firms and tax professionals told HM Revenue & Customs in a consultation.

  • July 22, 2025

    Golf Adviser Reaped $2M In Secret Commissions, Court Rules

    A former consultant to a U.K. golf retailer engaged in deceit, breach of trust and breach of fiduciary duty to reap over $2 million in secret commissions related to sales of golf equipment, a London court ruled Tuesday.

  • July 22, 2025

    OECD Updates Transfer Pricing Profiles For 12 Countries

    The OECD updated 12 countries' entries in its transfer pricing database Tuesday, showing that while none of these countries has adopted the simplified approach for addressing baseline marketing and distribution activities known as Amount B, many have reached a political agreement on the measure.

  • July 22, 2025

    US Expatriations Over 1,000 Again In 2nd Quarter

    While about 200 fewer people expatriated from the U.S. in the second quarter of 2025 compared with the first quarter, the number still totaled above 1,000, the Internal Revenue Service said Tuesday.

  • July 22, 2025

    Gov't Sets Out Plan To Include Pensions In Inheritance Tax

    The government has confirmed that it is pushing ahead with plans to apply inheritance tax to wealth transferred through pensions in a move that experts say marks a "seismic" change for the sector.

  • July 21, 2025

    Guinea Tells DC Circ. $22M Award Can't Be Enforced

    The Republic of Guinea has urged the D.C. Circuit not to revive a consulting company's bid to enforce a $22 million arbitration award, saying a lower court correctly found that it was unclear whether the country agreed to arbitrate the dispute in the first place.

  • July 21, 2025

    Tax-Lien Biz Atty Tells Jury He Didn't Seek To Dupe Lender

    Counsel for a former compliance lawyer accused of pilfering from a $20 million line of credit extended to his tax-lien investment firm told a Manhattan federal jury Monday that the defendant was "sloppy," but never intended fraud.

  • July 21, 2025

    Rising Star: Davis Polk's Aliza Slansky

    Aliza Slansky of Davis Polk & Wardwell LLP is lead counsel in Sycamore Partners' $23 billion acquisition of Walgreens Boots Alliance and advised Missouri tech company Emerson on a series of multibillion-dollar sales, earning her a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.

  • July 21, 2025

    UK Co. Faces £1M Penalty For Failing To Report Tax Scheme

    HM Revenue & Customs was right to determine that a company had promoted a contractor loan tax scheme, a London tribunal ruled, finding the Manchester-based business liable for up to £1 million ($1.3 million) in penalties.

  • July 21, 2025

    Strict Construction Rules Could Gut Solar, Wind Credits

    The U.S. Treasury Department could severely weaken the availability of the solar and wind energy tax credits that were scaled back under Republicans' new budget law with upcoming guidance that may upend long-standing construction rules used to determine eligibility.

  • July 21, 2025

    Family Claims Bad Tax Advice Led To Costly HMRC Bills

    The trustees of family trusts accused a U.K. accounting firm of giving them negligent advice that led to unexpected inheritance taxes and penalties owed to HM Revenue & Customs, according to a claim filed in a London court.

  • July 21, 2025

    UK Launches Online Service Available For 35M Taxpayers

    HM Revenue & Customs launched an online Pay As You Earn portal Monday, available to 35 million U.K. taxpayers, that the British revenue agency said is intended to make it easier to check on tax information as part of HMRC's overall digital transformation.

  • July 21, 2025

    Paul Hastings Boosts Tax Team In NY With Ex-Kirkland Atty

    Paul Hastings LLP announced Monday that a former Kirkland & Ellis LLP attorney is bringing her tax practice to its New York office in a move the firm says will bolster its ability to guide clients through complex deals like mergers, acquisitions and private equity transactions.

  • July 18, 2025

    Law360 Names 2025's Top Attorneys Under 40

    Law360 is pleased to announce the Rising Stars of 2025, our list of more than 150 attorneys under 40 whose legal accomplishments belie their age.

  • July 18, 2025

    Trade Legal Matters To Watch: Midyear Report

    Aggressive, sweeping tariff actions have defined the first six months of President Donald Trump's second term, altering the global trade environment in attempts to return manufacturing to the U.S. and reset trading deficits, but legal challenges to certain duties may obstruct Trump's long-term trade strategy in ongoing negotiations later this year.

  • July 18, 2025

    HMRC Urged To Broaden Reporting Of Uncertain Tax Positions

    HM Revenue & Customs may need to change its rules for when taxpayers must disclose uncertain tax positions they've taken to the tax authority, according to a report by a nonprofit research organization.

Expert Analysis

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • What To Make Of Dueling Corporate Transparency Act Rulings

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    Although challenges to the Corporate Transparency Act abound — as highlighted by recent federal court decisions from Alabama and Oregon taking opposite positions on its constitutionality — the act is still law, so companies should comply with their filing requirements or face the potential consequences, say attorneys at Lowenstein Sandler.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

  • The Trade And Tax Issues Behind US-Canada Digital Tax Clash

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    The new Canadian digital services tax recently went into effect despite objections from the U.S., a controversy that represents an unusual mix of trade and tax policy, and many companies have been pondering how it will affect their e-commerce businesses, says Damon Pike at BDO.

  • Litigation Inspiration: Honoring Your Learned Profession

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    About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.

  • AI May Limit Key Learning Opportunities For Young Attorneys

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    The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.

  • Ruling On Foreign Dividend Break Offers 2 Tax Court Insights

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    In Varian v. Commissioner, the U.S. Tax Court allowed a taxpayer's deduction for dividends from foreign subsidiaries, providing clarity on how the U.S. Supreme Court’s Loper Bright decision may affect challenges to Treasury regulations, and revealing a potential disallowance of foreign tax credits, say attorneys at Davis Polk.

  • Why Now Is The Time For Law Firms To Hire Lateral Partners

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    Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

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