International
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January 30, 2026
DOJ Seeks Halliburton's Legal Memo In $35M Tax Fight
Halliburton has overblown its attorney-client privilege claims over a set of key legal documents the U.S. Department of Justice wants the global oil field operator to disclose as part of the company's $35 million tax refund dispute, the DOJ told a Texas federal court.
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January 30, 2026
Taxation With Representation: Clifford Chance, Ropes & Gray
In this week's Taxation With Representation, real estate investment trust Apollo Commercial Real Estate Finance Inc. announces plans to sell a loan portfolio to retirement services company Athene Holding Ltd., engineering and technology company Leidos acquires Entrust Solutions Group, and Prosperity Bancshares Inc. and Stellar Bancorp Inc. announce a merger.
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January 30, 2026
EU Presses 10 Members To Implement Min. Tax Info Rules
The European Union's executive arm issued warnings Friday to 10 member countries, including Belgium, Cyprus and Sweden, for failing to fully implement the bloc's tax transparency rules for the global minimum tax.
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January 30, 2026
EU Calls On 12 Countries To Impose Crypto Tax Rules
The European Commission is warning 12 countries, including Bulgaria, Czechia and Spain, to extend the European Union's tax transparency rules for crypto-assets, the commission said Friday.
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January 29, 2026
Congress' Limited Tariff Role May Persist After Justices Rule
The U.S. Supreme Court's ruling on President Donald Trump's emergency tariffs could leave the door open for Congress to play a larger role in trade policy heading into November's midterms, but that opportunity may pose few political incentives for lawmakers.
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January 29, 2026
8th Circ.'s Ruling For 3M 'Makes No Sense,' Gov't Says
The Eighth Circuit's ruling that Brazilian law prevented the IRS from reallocating income to 3M from its subsidiary in that country "makes no sense" because the law limits only royalties, not other forms of income, the government argued Thursday in seeking a rehearing by the full court.
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January 29, 2026
What Makes A Good Tax Court Expert? Economists Share Tips
It's not easy being an expert witness in a U.S. Tax Court case. Lawyers ask leading questions and bring up old research; hypothetical scenarios abound, requiring analysis on the fly; and judges have varying levels of expertise, with some seeking detailed explanation and others offended by it.
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January 29, 2026
Imported Scooters Not Duty-Free, UK Court Says In Reversal
Mobility scooters imported into the U.K. by two companies should be assessed a 10% duty, a London court ruled, reversing a lower court decision it said labeled the scooters duty-free due to a misapplication of relevant rules.
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January 29, 2026
Fund Managers Should Be Taxed As Workers, HMRC Testifies
Portfolio managers at BlueCrest Capital Management should be taxed as disguised employees because they don't hold wider legal responsibilities at the hedge fund, Britain's tax authority told the U.K. Supreme Court on Thursday.
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January 29, 2026
Australia Issues Tax Reporting Rules For Large Private Cos.
The Australian Taxation Office issued guidance Thursday for large, privately owned entities to report if they qualify for certain stringent tax integrity measures as well as possible higher penalties.
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January 29, 2026
SocGen Loses Case Against French Electric Grid Fees
A European Union court upheld fees that French companies must pay to access the country's electric grid, ruling against banking giant Société Générale in holding that the payments don't amount to indirect excise taxes that would flout EU law.
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January 29, 2026
Microsemi To Report $144M In Overseas Sales In Settlement
Semiconductor manufacturer Microsemi has agreed to report $144 million in income from sales to its Irish affiliate but will avoid some tax penalties under the terms of a transfer pricing settlement with the Internal Revenue Service, according to a filing in the U.S. Tax Court.
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January 29, 2026
5 Indicted In €20M VAT Fraud Involving 'Designer Fuels'
The European Public Prosecutor's Office indicted five people in Luxembourg suspected of committing €20 million ($23.9 million) in value-added tax fraud through a criminal scheme that traded in what are known as designer fuels, it said Thursday.
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January 28, 2026
Tax Court Rejects Aventis' Securitizing Debt Assets
Pharmaceutical giant Aventis Inc. is ineligible for a favorable tax treatment on its securitization of financial assets, the U.S. Tax Court ruled Wednesday, finding the company did not comply with statutory requirements and failed to show it was not the beneficial owner of the assets.
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January 28, 2026
Fund Managers Should Be Taxed As Partners, UK Court Told
Portfolio managers at a hedge fund should be taxed as partners, not disguised employees, because they have significant influence at the partnership, a hedge fund told the U.K. Supreme Court on Wednesday.
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January 28, 2026
Tax Group Of The Year: Skadden
Skadden Arps Slate Meagher & Flom LLP's tax practice guided several major cases and deals this past year, including representing drugmaker Amgen Inc. in one of the largest transfer pricing cases litigated last year, earning the firm a spot among the 2025 Law360 Tax Groups of the Year.
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January 28, 2026
Gov't Escapes Bad Faith Sanctions In FBAR Dispute
A New York federal judge declined Wednesday to sanction the U.S. government in its suit against the estate of a businessman over undisclosed offshore bank accounts, holding that his widow failed to show the government acted in bad faith.
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January 28, 2026
Denmark Looking To Cut Food Taxation By $961M With Deal
The Danish government and its various political parties have agreed to work on a plan to cut 6 billion kroner ($959 million) in value-added taxes on food annually starting in 2028, its finance ministry said Wednesday.
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February 04, 2026
Ropes & Gray Adds 10-Lawyer Linklaters Team In Paris
Ropes & Gray LLP has recruited a team of 10 lawyers from Linklaters LLP for its new office in Paris as it seeks to boost its services to clients in private funds and tax matters in Europe and worldwide.
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February 12, 2026
Law360 Seeks Members For Its 2026 Editorial Boards
Law360 is looking for avid readers of our publications to serve as members of our 2026 editorial advisory boards.
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January 27, 2026
Korean Lawmakers Duel Over Trump Tariff Threat Response
President Donald Trump's threat of a tariff hike on South Korea for "not living up to" its trade deal with the U.S. had South Korea's two major parties warring Tuesday over the pact's approval process.
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January 27, 2026
Perrigo Overpaid Tax, Penalties By $89M, Court Finds
Pharmaceutical giant Perrigo overpaid $89.2 million in taxes, penalties and interest during years 2009 through 2012, a Michigan court found in a final judgment issued Tuesday.
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January 27, 2026
EU, India Reach Major Free Trade Agreement
The European Union and India have struck a deal on a free trade agreement including major tariff removals and reductions, culminating decades' worth of negotiations between the second- and fourth-largest economies in the world, the governments announced Tuesday.
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January 27, 2026
Trump's Greenland Tariff Threats Could Backfire On US
The brief turmoil over President Donald Trump's sweeping tariff threats involving Greenland has abated for Europe and the global financial markets, but European governments may be more likely to retaliate with their own tariffs on the U.S. in the future, experts said.
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January 27, 2026
Baltimore Atty Ordered To Pay Part Of Client's $3.3M Tax Debt
A Baltimore attorney found personally responsible for paying a client's unpaid taxes owes only part of the debt, a federal magistrate judge said, finding the attorney owed $1.9 million rather than the $3.3 million sought by the government.
Expert Analysis
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Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.
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Accountant-Owned Law Firms Could Blur Ethical Lines
KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.
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AI Will Soon Transform The E-Discovery Industrial Complex
Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.
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Unpacking The Legal Foundation Of Trump's New Trade War
President Donald Trump's recent executive orders and proclamations regarding emergencies at the U.S. border are based on statutory powers enabling a president to address extraordinary external threats — and could be used to fend off legal challenges to the tariffs levied on Mexican and Canadian goods, says Chris Zona at Mandelbaum Barrett.
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When Innovation Overwhelms The Rule Of Law
In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.
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Imagine The Possibilities Of Openly Autistic Lawyering
Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.
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Litigation Funding Disclosure Debate: Strategy Considerations
In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.
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5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
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Tax Directive Marks Milestone In Harmonizing EU System
The Council of the European Union’s recently adopted tax directive is a significant step toward streamlining and modernizing procedures for member states, and will greatly reduce administrative burden and compliance costs for cross-border investors, says Martin Phelan at Simmons & Simmons.
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5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
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Rethinking Litigation Risk And What It Really Means To Win
Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.
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Small Biz Caught In Corporate Transparency Act Crossfire
Despite compliance being put on hold due to a nationwide preliminary injunction, small businesses have been caught in the middle of the legal battle over the Corporate Transparency Act — and confusion over the law's requirements could result in major penalties, say attorneys at Snell & Wilmer.