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International
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July 09, 2026
Pillar 2 Carveouts Won't Undercut Global Tax, Official Says
The integrity of the 15% global minimum tax system will not be undermined by a host of nations gaining access to provisions that exempt them from certain obligations, the tax head at the Organization for Economic Cooperation and Development said Thursday.
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July 09, 2026
Irish Reps Must Step Away From Biz Tax Talks, Academics Say
The Irish delegation currently leading the Council of the European Union must give up its role as head broker on EU corporate tax negotiations, a group of academics said in an open letter Thursday.
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July 09, 2026
London Gallery Beats HMRC Charges Over Russia Sanctions
A London art gallery was cleared of criminal wrongdoing on Thursday as a judge ruled that it did not breach a ban on sending goods to Russia by trying to ship a painting to an art collector leaving Moscow.
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July 08, 2026
EU's Top Court Rules Out Joint VAT Liability In Greek Case
A person classified as liable for paying value-added taxes in one European Union member country owed by an entity established in another member country cannot also be held jointly and severally liable for those taxes, the EU's top court said Wednesday.
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July 08, 2026
Aussies Seek Input On 30% Min. Tax For Discretionary Trusts
Australia is seeking feedback on plans to introduce a 30% minimum tax on taxable income held in discretionary trusts, the Department of the Treasury said in a consultation.
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July 08, 2026
Trump Threatens To Cut Spanish Relations Over Defense Rift
President Donald Trump threatened Wednesday to cut off relations entirely with Spain, calling the country an unreliable partner during a meeting with NATO Secretary General Mark Rutte.
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July 08, 2026
EU Tax Head Urges Bloc Not To Water Down Overhaul Push
European Union countries must not dilute the ambitions of a tax overhaul proposal delivered last month, an EU official who is leading the changes said Wednesday.
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July 08, 2026
French Court To Ask ECJ To Vet Share Buyback Taxes
France's top administrative court will ask the European Court of Justice to determine whether the country's taxes on share buybacks violate rules preventing indirect taxation of capital, according to a decision.
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July 08, 2026
UK To Raise Threshold For Capital Goods VAT System
The U.K. government will limit the application of a system governing the reclamation of value-added tax on capital goods as part of simplifying VAT rules for small and midsize businesses, according to a policy paper published Wednesday.
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July 08, 2026
EU Warns Belgium, Bulgaria, Cyprus Over Pillar 2 Delay
The European Union has called on Belgium, Bulgaria and Cyprus to fully adopt information exchange rules that underpin the global minimum tax framework known as Pillar Two.
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July 07, 2026
Exxon Seeks $324M Judgment In Dispute On Qatar Deal Tax
Exxon asked a Texas federal court to rule that it's owed a $273 million tax refund and $51 million in penalties in a dispute with the U.S. government over the tax treatment of a natural gas deal with Qatar.
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July 07, 2026
EU Lawmakers Seek To End VAT Break For Financial Services
The European Parliament moved toward ending financial services' blanket exemption from value-added taxes by voting Tuesday to adopt a report recommending such a shift.
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July 07, 2026
Claims Court Nixes GILTI Tax Rules Under Loper Bright
The U.S. Court of Federal Claims invalidated corporate tax regulations that deny amortization deductions tied to certain overseas intangible asset transfers, holding that the rules are the kind of "agency overreach" foreclosed by the U.S. Supreme Court's Loper Bright ruling.
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July 07, 2026
Dental Aligners Not VAT-Exempt, Upper Tribunal Says
Dental aligners are not exempt from value-added tax under a provision aimed at dental prostheses, the Upper Tribunal ruled Tuesday, reversing a decision by a lower tribunal.
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July 07, 2026
Simpson Thacher Adds Energy Tax Partner From Weil In NY
Simpson Thacher & Bartlett LLP announced Tuesday that a former Weil Gotshal & Manges LLP partner has joined the firm's New York office to advise clients on the U.S. tax aspects of energy and infrastructure transactions.
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July 07, 2026
European Parliament Panel Rejects Carbon Tax Exemption
The Parliamentary committee responsible for changes to the European Union's carbon tax removed a proposed waiver that would exempt certain goods from the levy during periods of market turmoil.
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July 07, 2026
HMRC Admits New State Pension Tax Errors Over 4 Years
The government has said it accidentally overtaxed millions of Britons for their state pension income over four years, but that the tax ministry is working to ensure the error will not be repeated.
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July 07, 2026
UK Tax Policy To Watch In 2nd Half Of 2026
The U.K. government faces a change of leadership in the second half of the year, opening up the possibility of new tax policy at a time when digital and energy taxation are key issues. Here, Law360 looks at important U.K. tax policy developments to watch during the rest of 2026.
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July 06, 2026
After Tense Terms, Hints Of High Court Harmony With Circuits
Following several U.S. Supreme Court terms teeming with reversals and rebukes of lower appeals courts, the justices this term found fault less often with rulings by circuit judges, who are likely becoming better attuned to the conservative supermajority, attorneys say.
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July 06, 2026
The Funniest Moments Of The Supreme Court's Term
When one of the U.S. Supreme Court's most talkative members suddenly struggled to speak, the atmosphere at oral arguments grew increasingly anxious — until the justice deadpanned that it was an advocate's golden opportunity to avoid a grilling.
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July 06, 2026
Appeals Court Allows VAT Exemption For Education Services
A London appeals court ruled in favor of three alternative education providers appealing HMRC's denial of a value-added tax exemption for their services, saying Monday that lower tribunals used the wrong test to determine if the exemption applied.
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July 06, 2026
Stakeholders Push For Expanded Brazil Tariff Exemptions
Industry associations urged the U.S. Trade Representative's Office to expand tariff exemptions for the 25% duty anticipated on Brazilian goods as a result of its alleged unfair trading practices, according to recently published comment letters.
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July 06, 2026
OECD Helping Developing Nations On Min. Tax, Transparency
The OECD's support for developing countries in international tax matters was focused last year on the 15% global minimum tax, while tax transparency and transfer pricing assistance hummed along as well, according to a report.
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July 06, 2026
FedEx Misread Case In $89M Tax Refund Fight, 6th Circ. Told
FedEx incorrectly conflated real-world facts with statutorily created fiction about certain repatriated earnings when citing a recent U.S. Tax Court decision in the company's case for an $89 million tax refund, the U.S. government told the Sixth Circuit.
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July 06, 2026
India, China Call Broad US Forced Labor Tariffs Not Justified
Several U.S. trading partners facing new tariffs over claims of failing to adequately protect against forced labor pushed back on the plan ahead of a public hearing Tuesday, raising concerns that ranged from too-generalized determinations to the U.S. improperly disregarding related measures.
Expert Analysis
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Judges On AI: How Judicial Use Informs Guardrails
U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.
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Key False Claims Act Trends From The Last Year
The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.
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Hosting Exchange Students Makes Me A Better Lawyer
Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.
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How A 1947 Tugboat Ruling May Shape Work Product In AI Era
Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.
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Navigating Privilege Law Patchwork In Dual-Purpose Comms
Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.
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4 Ways GCs Can Manage Growing Service Of Process Volume
As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.
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The Law Firm Merger Diaries: Forming Measurable Ties
Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.
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OFAC Sanctions Will Intensify Amid Global Tensions In 2026
The Office of Foreign Assets Control will ramp up its targeting of companies in the private equity, venture capital, real estate and legal markets in 2026, in keeping with the aggressive foreign policy approach embraced by the Trump administration in 2025, say attorneys at Holland & Knight.
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5 E-Discovery Predictions For 2026 And Beyond
2026 will likely be shaped by issues ranging from artificial intelligence regulatory turbulence to potential evidence rule changes, and e-discovery professionals will need to understand how to effectively guide the responsible and defensible adoption of emerging tools, while also ensuring effective safeguards, say attorneys at Littler.
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2026 Enforcement Trends To Expect In Maritime And Int'l Trade
The maritime and international trade community should expect U.S. federal enforcement to ramp up in 2026, particularly via Office of Foreign Asset Control shipping sanctions, accelerating interagency investigations of trade fraud, and U.S. Coast Guard narcotics and pollution inspections, say attorneys at Holland & Knight.
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Judges On AI: How Courts Can Boost Access To Justice
Arizona Court of Appeals Judge Samuel A. Thumma writes that generative artificial intelligence tools offer a profound opportunity to enhance access to justice and engender public confidence in courts’ use of technology, and judges can seize this opportunity in five key ways.
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The Case For Emulating, Not Dividing, The Ninth Circuit
Champions for improved judicial administration should reject the unfounded criticisms driving recent Senate proposals to divide the Ninth Circuit and instead seek to replicate the court's unique strengths and successes, says Ninth Circuit Judge J. Clifford Wallace.
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5 Tariff And Trade Developments To Watch In 2026
A new trade landscape emerged in 2025, the contours of which will be further defined by developments that will merit close attention this year, including a key ruling from the U.S. Supreme Court and a review of the U.S.-Mexico-Canada Agreement, says Ted Posner at Baker Botts.