International

  • 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.

  • June 17, 2026

    Tax Court Won't Rethink Basis Ruling Against Partnership

    A U.S. Tax Court judge said Wednesday that he won't reconsider his ruling that a company electing to be treated as a disregarded entity and attempting to pay for interest in a partnership with a promissory note from its parent can't claim a basis in the partnership.

  • June 17, 2026

    Varian Owes $7.2M After Deduction Limited, Tax Court Says

    Varian Medical Systems owes more than $7.2 million to the IRS as a result of the U.S. Tax Court limiting its deemed dividends deduction, the court said, accepting an agreement reached between the parties.

  • June 17, 2026

    Danish Financier Denied Tax Appeal For Missing Deadline

    A Danish financier and his company can't appeal a decision over a tax bill of over £866,000 ($1.2 million) despite his claim that they face a 200% tax rate, a London tribunal ruled, saying he had no good reason for missing a previous appeal deadline.

  • June 17, 2026

    Insurance Co.'s $1.35B Tax Fight Sent To Nova Scotia Court

    The Tax Court of Canada declined to hear Canadian revenue authorities' bid to include over CA$1.9 billion ($1.35 billion) worth of shares in a life insurance company's taxable capital, holding that jurisdiction belongs to a Nova Scotia court.

  • June 17, 2026

    VAT Break For Credit Management Has Limits, EU Court Says

    The European Union's value-added tax exemption for managing credit doesn't apply to management services provided by an entity that granted, transferred and continued managing the credit, an EU court said Wednesday in deciding questions for a Finnish bank's tax challenge.

  • June 17, 2026

    Hong Kong Tightens Bank Rules For Tax Info Exchanges

    Hong Kong lawmakers adopted a bill Wednesday to tighten requirements on financial institutions pursuant to the automatic exchange of information between tax authorities, building off suggestions made during a peer review of the jurisdiction's legal framework, the Inland Revenue Department said.

  • June 17, 2026

    HMRC Wins Top Court Case On Taxation Of Partnership Pay

    Britain's top court ruled on Wednesday that deferred pay distributed to individual partners at a foreign exchange trading firm must be taxed as income, giving a win to HM Revenue and Customs in its challenge to the company's remuneration structure.

  • June 16, 2026

    2nd Circ. Won't Let Man Reverse Tax Plea Over Bad Advice

    The Second Circuit issued a summary order Tuesday affirming the conviction of a Connecticut man who pled guilty to tax crimes, disagreeing that allegedly misleading advice from trial attorneys about the immigration implications of his plea warranted his withdrawing it.

  • June 16, 2026

    Israeli Law Firm Has No Case Against GILTI Regs, Gov't Says

    An Israeli law firm cannot challenge IRS regulations implementing the 2017 tax law's global intangible low-taxed income regime largely because any connected compliance burden is borne by its U.S. shareholder, not the firm itself, the government told a D.C. federal court.

  • June 16, 2026

    Arizonan Owes $1.9M For Unreported Accounts, 9th Circ. Says

    An Arizona man is on the hook for $1.9 million in penalties for undisclosed foreign bank accounts, the Ninth Circuit ruled, rejecting his contention that a district court mishandled the process for facilitating the IRS' recalculation of the amount.  

  • June 16, 2026

    KC Defends Gardener Trust Deal In £2M Evasion Trial

    A senior barrister accused of cheating the public purse out of almost £2 million ($2.7 million) argued Tuesday that his former gardener perfectly understood that an agreement to be compensated for his services via a trust was not binding.

  • June 16, 2026

    Revamp Of EU Tax Rules Set To Change Reporting Hallmarks

    A shake-up of European Union rules on tax information sharing is set to change criteria that trigger reporting obligations, notably tweaking hallmarks of potentially aggressive tax arrangements, according to draft revisions seen Tuesday by Law360.

  • June 16, 2026

    EU Parliament Approves Trade Deal With US

    European Union lawmakers voted Tuesday to approve legislation implementing the bloc's safeguard-bolstered trade deal with the U.S. founded on a series of tariff cuts, moving one step closer to implementation that is expected before the end of the month.

  • June 16, 2026

    UK Seeks Input On New Transfer Pricing Reporting Rules

    The British government is seeking feedback from businesses and other stakeholders on draft rules for new reporting requirements for international controlled transactions, HM Revenue & Customs said Tuesday.

  • June 15, 2026

    HMRC Can Levy Exit Tax On Trust's £142M Gains, Court Rules

    Britain's tax authority can collect an exit tax charged on over £142 million ($190 million) in gains from a real estate company and on over £330,000 in assets from a family trust, provided that the tax is paid in a five-year installment plan, a London court ruled.

  • June 15, 2026

    Justices Won't Review Trump's First-Term China Tariff Hikes

    The U.S. Supreme Court refused Monday to review a case challenging tariffs that President Donald Trump installed and increased on Chinese goods during his first term.

  • June 15, 2026

    Dutch Gov't Rejects National Parcel Handling Fee

    The Dutch government rejected a request from lawmakers to introduce a national handling fee for parcels and will instead rely on measures at the European Union level.

  • June 15, 2026

    Disqualified Director Jailed For £3M Fraud, Money Laundering

    A company director has been sentenced to four years in prison for diverting more than £3 million ($4 million) through an insolvency fraud and money laundering scheme, the Insolvency Service said.

  • June 15, 2026

    KC Says He Was Entitled To Cut Tax Bill In £2M Evasion Case

    A senior barrister accused of cheating the public purse out of almost £2 million ($2.7 million) told a court on Monday that he was "morally entitled" to pursue a strategy to reduce his tax liability.

  • June 12, 2026

    Global Minimum Tax Was A Bad Bargain, Tax Pros Say

    The global minimum tax known as Pillar Two had the paradoxical goal of increasing countries' taxing power by having them cede some of their authority to set corporate rates — and ultimately would have hurt both wealthy and developing nations, tax specialists said at a conference Friday.

Expert Analysis

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

  • Reading The Tea Leaves On Mexico, Canada And China Tariffs

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    It's still unclear whether the delay in the imposition of U.S. tariffs on Canadian and Mexican imports will result in negotiated resolutions or a full-on trade war, but the outcome may hinge on continuing negotiations and the Trump administration's possible plans for tariff revenues, say attorneys at Eversheds Sutherland.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

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    Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.

  • The Pros And Cons Of A 2nd Trump Term For UK Tech Sector

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    While U.S. President Donald Trump’s protectionist stance on trade could disrupt global supply chains on which many U.K. tech firms are reliant, anticipated deregulation could provide fertile ground for investment and growth, and the U.K. tech sector is bracing for a mix of opportunities, say lawyers at Shoosmiths.

  • Corp. Transparency Act's Future Under Treasury's Bessent

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    The Corporate Transparency Act’s ultimate fate faced uncertain terms at the end of 2024, but new U.S. Department of the Treasury Secretary Scott Bessent's statements and actions so far demonstrate that he does not intend to ignore the law, though he may attempt to make modifications, say attorneys at Taylor English.

  • A Look At A Possible Corporate Transparency Act Exemption

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    Attorneys at Kirkland offer a deep dive into the application of the Corporate Transparency Act's reporting requirements specifically to U.S.-domiciled co-issuers in typical collateralized loan obligation transactions, and consider whether such issuers may be able to assert an exemption from the CTA's reporting requirements.

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

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    A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

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    Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

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    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.

  • Accountant-Owned Law Firms Could Blur Ethical Lines

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    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.

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    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.

  • Unpacking The Legal Foundation Of Trump's New Trade War

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    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.

  • When Innovation Overwhelms The Rule Of Law

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    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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