International

  • August 01, 2025

    Aussie Gov't Adviser Urges Cash-Flow Tax, Lower Corp. Rate

    Australia should adopt a 5% tax on companies' net cash flow, with full expensing of capital expenditures, while cutting its headline corporate tax rate to 20% from 30% for companies grossing below AU$1 billion ($647 million), an advisory body said.

  • August 01, 2025

    Taxation With Representation: Skadden, Wachtell, Latham

    In this week's Taxation With Representation, Union Pacific Corp. and Norfolk Southern Corp. announce megamerger plans, Palo Alto Networks acquires identity security company CyberArk, Brookfield buys British life insurer Just Group, and Duke Energy sells its Piedmont Natural Gas Tennessee local distribution business to Spire Inc.

  • August 01, 2025

    HMRC Freezes £1.4M In Suspected Money Laundering Assets

    HM Revenue & Customs on Friday secured a freezing order on three properties and a bank account worth a combined £1.4 million ($1.9 million) that it suspects were sourced with the proceeds of money laundering or unregistered money services.

  • July 31, 2025

    White House Unveils New Tariffs On Dozens Of Countries

    President Donald Trump on Thursday announced a slew of new tariffs on nearly 70 countries that range from roughly 10% to 40%, unveiling the tariffs a day before his pause on worldwide "reciprocal" tariffs was set to expire Friday.

  • July 31, 2025

    Fed. Circ. Judges Cast Doubts On Trump Tariff Powers

    Several Federal Circuit judges raised concerns about whether President Donald Trump's tariffs imposed under the International Emergency Economic Powers Act override constitutional and congressional authority during oral arguments Thursday in their questions to better understand the extent of the appeals court's review.

  • July 31, 2025

    Mexico Gets 90-Day Tariff Extension As US Deadline Nears

    President Donald Trump announced a 90-day extension of existing tariffs on Mexico on Thursday, a day before a pause on worldwide trade measures is set to expire.

  • July 31, 2025

    US To Impose 50% Tariff On Copper Products Starting Friday

    The U.S. will begin charging a 50% tariff Friday on semifinished copper products and copper-derived products, but not on raw copper, and will have a domestic sales quota in 2027 based on a proclamation by President Donald Trump that exceeds the commerce secretary's recommended rate.

  • July 31, 2025

    Limiting Merging Of Mining Income Carries Risks, OECD Says

    Limiting the consolidation of mining income among corporate groups, a popular practice among resource-rich countries, may deliver tax revenue more quickly but may also discourage investment and raise administrative costs, the OECD and Intergovernmental Forum on Mining said Thursday.

  • July 31, 2025

    Zimbabwe Joins OECD Transparency Pact As 151st Member

    Zimbabwe formally joined the Organization for Economic Cooperation and Development's multinational transparency agreement designed to combat tax avoidance on Thursday, becoming the 151st jurisdiction to do so.

  • July 31, 2025

    Tax Breaks On Pension Contributions Rise to £52.1B

    The total cost of pensions tax breaks has risen by £2.4 billion ($3.2 billion), government figures revealed Thursday, amid speculation about a raid by HM Treasury in the next Budget.

  • July 30, 2025

    Senate OKs Kirkland & Ellis Partner For Commerce Trade Role

    The U.S. Senate confirmed William Kimmitt on Tuesday to lead the U.S. International Trade Administration at the U.S. Department of Commerce.

  • July 30, 2025

    US Adds 40% Tariff On Brazil, Sanctions Top Court Justice

    President Donald Trump imposed a 40% tariff on Brazil on Wednesday, alleging in an executive order that the country's Supreme Court is "politically persecuting" former President Jair Bolsonaro, while the U.S. Treasury Department sanctioned one of the court's justices.

  • July 30, 2025

    Tax Overhaul Is Mixed Bag For Interest Expense Deductions

    Companies that are eager to increase their interest expense deductions under the new federal tax overhaul may end up with a smaller tax break than expected due to how the law factors their foreign income into the deduction calculation.

  • July 30, 2025

    Dechert Adds Tax Pro From PwC In DC

    Dechert LLP has continued to grow its financial services platform in Washington, D.C., with the hire of a partner from PwC.

  • July 30, 2025

    Trump To Hit India With 25% Tariff, 'Penalty' Starting Friday

    President Donald Trump said Wednesday that he planned to impose a 25% tariff on India beginning Friday, plus an additional "penalty," citing the country's energy and defense dealings with Russia as top concerns along with trade barriers.

  • July 30, 2025

    Updates To Switzerland-France Tax Treaty Enter Into Force

    Changes to Switzerland and France's tax treaty have come into effect, including new rules for cross-border remote workers and measures to target aggressive tax planning, the Swiss government said.

  • July 30, 2025

    Roughly 34K Cos. Have Claimed UAE Late Registration Relief

    Nearly 34,000 corporations have taken advantage of the United Arab Emirates' penalty waiver for late tax registration applications, the county's tax authority announced.

  • July 30, 2025

    OECD Releases Spreadsheets For Min. Tax, Crypto Reporting

    The OECD released a blueprint Wednesday for tax authorities to identify errors in tax returns shared by other authorities pursuant to the 15% global minimum tax, along with an updated blueprint for authorities to swap information on cryptocurrency holdings.

  • July 30, 2025

    UK Gov't Forced To Repay £48.7M In Pension Overtaxation

    The government has had to hand back £48.7 million ($64.7 million) in the past three months to Britons who paid too much tax when tapping into their pension savings, figures revealed Wednesday, as experts say a fix for the long-running tax provision so far has shown little effect.

  • July 29, 2025

    IRS To Permit Corp. AMT Top-Down Election For Partnerships

    The IRS said Tuesday that revised proposed rules for the corporate alternative minimum tax will accommodate different approaches to calculating a partnership's investment income, including the top-down approach permitting a corporate partner to use figures that the partner reported in its own financial statement.

  • July 29, 2025

    Economists Decry Federal Budget's Looser Interest Deduction

    It's regrettable that Congress loosened rules allowing companies to deduct interest costs from tax liabilities in its latest budget, which as a whole is poised to worsen the country's fiscal trajectory while prompting higher interest rates, a panel of economists said Tuesday.

  • July 29, 2025

    Trump To Make Call On Further Delay Of Higher China Tariffs

    President Donald Trump will decide whether to extend a tariff delay another 90 days for Chinese imports after U.S. Treasury Secretary Scott Bessent and U.S. Trade Representative Jamieson Greer met with Chinese officials to discuss trade matters, the officials told reporters Tuesday in Stockholm.

  • July 29, 2025

    Ensure Energy Tax Credit Limit On Foreign Cos., Letter Says

    The U.S. Department of the Treasury should publish guidance aimed at preventing foreign corporations from circumventing the new budget law's limits on energy tax credits by starting construction before the restrictions kick in, a solar technology and manufacturing company said in a letter Tuesday.

  • July 29, 2025

    Top Int'l Trade Policy To Watch In The 2nd Half Of 2025

    Pervasive uncertainty surrounds international trade policy as the U.S. takes mercurial swings at the world with tariffs, including a quelled-for-now quasi embargo of China, and while lasting economic fallout hasn't materialized at home, partners abroad are aiming to replace reliance on the American market. Here, Law360 looks ahead at international trade policy during the latter half of one of the most consequential years in the field's history.

  • July 29, 2025

    Trump Says Britain's Tax On North Sea Oil 'Makes No Sense'

    President Donald Trump criticized Tuesday the British government's 78% taxes on North Sea oil as a policy that "makes no sense," a day after speaking with Prime Minister Keir Starmer about trade and other issues.

Expert Analysis

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.

  • So You Want To Move Your Law Practice To Canada, Eh?

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    Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.

  • Promoting Diversity In The Selection Of ADR Neutrals

    Excerpt from Practical Guidance
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    Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.

  • Striking A Balance Between AI Use And Attorney Well-Being

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    As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor.

  • How Judiciary Can Minimize AI Risks In Secondary Sources

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    Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.

  • How Attorneys Can Break Free From Career Enmeshment

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    Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.

  • Lawyers With Disabilities Are Seeking Equity, Not Pity

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    Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.

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