International

  • November 13, 2025

    Fuel Excise Tax Is Most Used Carbon Measure, OECD Says

    Fuel excise taxes are the most common measure aimed at curbing greenhouse gas emissions, according to a report released Thursday by the Organization for Economic Cooperation and Development, which noted that these provisions covered 24% of 79 countries' emissions in 2023.

  • November 13, 2025

    MVP: Kirkland's Adam Kool

    Adam Kool, a tax partner at Kirkland & Ellis LLP, spent the past year advising on high-profile, industry-transforming transactions. Kool's work on AbbVie's $63 billion acquisition of the pharmaceutical giant Allergan, GTCR's pending $24.25 billion sale of global payment processing company Worldpay and other billion-dollar transactions has earned him a spot as one of the 2025 Law360 Tax MVPs.

  • November 13, 2025

    ECJ Rules VAT Exemption Can't Hinge On Missing Documents

    European Union member states cannot deny value-added tax exemptions solely due to improperly filed paperwork if companies can still prove that they sold cross-border goods within the bloc, the EU's top court ruled Thursday.

  • November 13, 2025

    Businessman Too Late To Challenge £5M Tax Evasion Penalty

    A businessman's attempt to challenge a civil value-added tax evasion penalty of almost £5 million ($6.6 million) was refused because it was launched in breach of the time limit for appeals, a London tribunal ruled.

  • November 13, 2025

    Marine Co. Can't Get Madeira Tax Benefits, Top EU Court Says

    A marine services company must repay corporate tax benefits it received in Madeira because the Portuguese authorities can't verify the jobs it created as part of claiming state aid, the European Union's top court ruled Thursday.

  • November 13, 2025

    Shein Wins Stay On £5.8M Tax Fraud Case Pending Arbitration

    Fashion retailer Shein won a bid on Thursday to stay a £5.8 million ($7.7 million) tax fraud case brought by a U.K. customs clearance company, ahead of arbitration proceedings in which Shein is fighting to recover £1.5 million.

  • November 13, 2025

    In-House Tax Controversy Director Joins Miller & Chevalier

    The former director of tax controversy at Cleveland, Ohio-based real estate company GBX Group LLC has moved to Miller & Chevalier Chtd.'s Washington, D.C., office, where she'll continue working on a range of tax-related matters.

  • November 13, 2025

    Insurance Lobby Pushes Back On Rumored Budget Changes

    The government risks undermining the financial security of millions if it pushes ahead with rumored changes to pension tax relief in the budget, an insurance trade body warned Thursday.

  • November 12, 2025

    Ports Warn USTR Against China Ship Fees, Crane Tariffs

    The U.S. Trade Representative should reconsider tariffs on Chinese cranes and fees on Chinese and other foreign ships while those measures are suspended for the next year as part of a trade truce between China and the U.S., according to comments recently submitted by a U.S. port industry association.

  • November 12, 2025

    Doctor Owes Penalties Over Microcaptives, Tax Court Affirms

    The U.S. Tax Court on Wednesday affirmed economic substance and accuracy-related penalties pinned on an eye doctor and his wife over their microcaptive insurance arrangement.

  • November 12, 2025

    Gov'ts Call For Shared Definition Of Harmful Tax Practices

    Governments called Wednesday for a shared definition of harmful tax practices as they weighed which commitments to make on the topic within the United Nations tax convention.

  • November 12, 2025

    Finnish Income Tax Revenue Rises Despite Corp. Tax Decline

    Finland's income tax revenue increased overall last year despite a drop in corporate tax receipts, the country's tax administration announced.

  • November 12, 2025

    MVP: Eversheds Sutherland's Maria Todorova

    Eversheds Sutherland's Maria Todorova secured a pivotal win for Duke Energy by successfully arguing that South Carolina's investment tax credit statute allowed the company to claim $20 million for qualifying investments, earning her a spot as one of the 2025 Law360 Tax MVPs.

  • November 12, 2025

    DOJ Fights Claim That IRS Unlawfully Shared Info With ICE

    The Trump administration has said the IRS complied with regulations when considering information requests from immigration enforcement officials, urging a D.C. federal judge to deny advocacy groups' request to submit a supplemental filing asserting that documents it turned over show otherwise.

  • November 12, 2025

    Virgin Islands Gives 90-Day Tax Amnesty For Storm Recovery

    The U.S. Virgin Islands established a 90-day amnesty period to waive penalties for overdue property, income and gross receipts taxes to help residents and businesses recovering from Hurricanes Irma and Maria and Tropical Storm Ernesto under a bill signed by the governor.

  • November 12, 2025

    Importer's Appeal Over £7.8M VAT, Customs Bill Dismissed

    A Brighton tribunal dismissed a textiles importer's appeal against the U.K. tax authority's finding of a combined value-added tax and customs liability of £7.8 million ($10.2 million), saying there was a lack of evidence to support its claim to tax relief.

  • November 12, 2025

    8th Circ. Denies Medtronic's Bid To Rethink Pricing Ruling

    The Eighth Circuit denied healthcare tech company Medtronic's request to reconsider the court's approach for pricing a licensing agreement with a Puerto Rican affiliate, leaving in place Wednesday a ruling that directed the U.S. Tax Court to give the Internal Revenue Service's method another look.

  • November 12, 2025

    UK Banker Bonus Changes Could Boost Treasury Coffers

    The U.K.'s relaxation of bonus rules for bankers may result in a tax windfall for HM Treasury along with what financial advisers expect to be a rise in the use of certain investment planning strategies, particularly those used to fund startups.

  • November 12, 2025

    Irish Corp. Tax Receipts Face Added Volatility Over US Tariffs

    Ireland's corporate tax receipts in the near term may see a boost after a pharmaceutical group front-loaded exports to the U.S. ahead of expected tariffs on imported pharmaceuticals, but the overall impact of tariffs on the year-to-year revenue haul is expected to be incredibly volatile, an Irish budget watchdog said Wednesday.

  • November 12, 2025

    HMRC Hikes Business Fees For Supervising AML Compliance

    The U.K. tax authority disclosed Wednesday that it will be increasing the fees it charges businesses to cover the cost of supervising them for compliance with anti-money laundering and terrorist financing regulations.

  • November 12, 2025

    HMRC Charges London Gallery With Russia Sanctions Breach

    Britain's revenue authority accused the London branch of an international art gallery and a logistics company on Wednesday of breaching criminal sanctions that prevent the export of luxury goods to Russia by providing a contemporary art painting to a Russian collector.

  • November 10, 2025

    Law360 MVP Awards Go To Top Attorneys From 76 Firms

    The attorneys chosen as Law360's 2025 MVPs have distinguished themselves from their peers by securing significant achievements in high-stakes litigation, complex global matters and record-breaking deals.

  • November 11, 2025

    US, Switzerland Work Towards Tariff Deal, Trump Says

    President Donald Trump has said the U.S. is working on a deal with Switzerland to reduce the tariffs imposed on Swiss goods sold in the United States.

  • November 11, 2025

    The Times Ordered To Pay Costs For Angela Rayner's Trust

    A London court has ordered The Times to pay a trust's £8,500 ($11,200) costs in preparing for an unnecessary hearing for the newspaper to secure documents about the financial arrangements of ex-deputy Prime Minister Angela Rayner amid her resignation.

  • November 10, 2025

    Gov'ts Seek Residence Taxing Rights In UN Tax Convention

    The United Nations tax convention's section on commitments should clarify that countries have a right to tax businesses residing in their jurisdiction and commit participants to avoiding double taxation, several governments said Monday during the opening of the latest drafting session.

Expert Analysis

  • Painting Makes Me A Better Lawyer

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    Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.

  • Protecting Sensitive Court Filings After Recent Cyber Breach

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    In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • 2 Rulings Highlight IRS' Uncertain Civil Fraud Penalty Powers

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    Conflicting decisions from the U.S. Tax Court and the Northern District of Texas that hinge on whether the IRS can administratively assert civil fraud penalties since the U.S. Supreme Court’s 2024 decision in SEC v. Jarkesy provide both opportunities and potential pitfalls for taxpayers, says Michael Landman at Bird Marella.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • Power To The Paralegals: How And Why Training Must Evolve

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    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

  • 5 Real Estate Takeaways From Trump's Sweeping Tax Law

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    Changes to the Internal Revenue Code included in the One Big Beautiful Bill Act will have a range of effects on real estate sponsors, investors and real estate investment trusts — from more compliance flexibility around taxable REIT subsidiary limits to new considerations raised by a key retaliatory tax provision that was left out, say attorneys at DLA Piper.

  • Evaluating The Current State Of Trump's Tariff Deals

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    As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

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    A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.

  • Preserving Refunds As Tariffs Await Supreme Court Weigh-In

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    In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.

  • Writing Musicals Makes Me A Better Lawyer

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    My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.

  • Adapting To Private Practice: From Va. AUSA To Mid-Law

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    Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.

  • 7 Document Review Concepts New Attorneys Need To Know

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    For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.

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