
Top International Tax Cases To Watch In 2nd Half Of 2025
Major multinational corporations such as 3M and Coca-Cola are expected to continue litigating high-stakes international tax cases in the second half of 2025, including disputes that could test the application of the U.S. Supreme Court's ruling that gutted judicial deference to agencies. Here, Law360 looks at seven key cases to follow the rest of the year.

Top State & Local Tax Policies Of 2025: Midyear Report
Some states have sought to change their tax regimes this year to target high-income earners in a bid to increase revenue. But others have done the opposite, opting to continue tax cuts even though federal funding for social programs may be constrained by the proposed federal budget. Here, Law360 looks at some of the top trends in state and local tax policy so far in 2025.

Top Federal Tax Cases To Watch In 2nd Half Of 2025
In the second half of this year, tax professionals will be keeping an eye on suits challenging the IRS' handling of employee retention tax credits and litigation over new microcaptive insurance regulations, as well as disputes over civil fraud penalties. Here, Law360 looks at the top federal tax cases to monitor during the rest of 2025.
Federal More
While the extension of the 2017 GOP tax overhaul consumed much of Congress' attention during the first six months of President Donald Trump's second term, lawmakers have other tax issues on their agenda awaiti... (more story)
It was a tough term at the U.S. Supreme Court for two very different circuits — one solidly liberal, one solidly conservative — that had their rulings overturned in eye-popping numbers. But it was another impr... (more story)
The U.S. Supreme Court voted along ideological lines when it hindered the ability of federal district court judges to issue nationwide pauses on presidential policies, but that outcome didn't seem like a foreg... (more story)
The prosecution of an early crypto exchange operator over alleged unlicensed money transmission was recently dropped in Indiana federal court, showcasing that the U.S. Justice Department may be limiting the ty... (more story)
Federal prosecutors in Connecticut accused a man of using sham trusts to claim $6.2 million in unwarranted tax refunds and bilking the state for unemployment insurance benefits.
The number of law firms juggling three or more arguments before the U.S. Supreme Court this past term nearly doubled from the number of firms that could make that claim last term.
The U.S. Supreme Court once again waited until the term's closing weeks — and even hours — to issue some of its most anticipated and divided decisions.
State & Local More
Colo. Sales Tax Applies To Netflix Subscriptions, Court Rules
Netflix's streaming services in Colorado are tangible personal property subject to sales tax, a state appeals court ruled Thursday, reversing a district court's finding that the subscriptions were not taxable ... (more story)
Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
Wisconsin Cuts Income Tax In Final Budget Compromise
Wisconsin will increase the income threshold subject to the state's second-lowest income tax rate as part of a biennial budget deal signed by the state's Democratic governor Thursday, which will also secure ro... (more story)
8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too ... (more story)
The Funniest Moments Of The Supreme Court's Term
After justices and oral advocates spent much of an argument pummeling a lower court's writing talents, one attorney suggested it might be time to move on — only to be told the drubbing had barely begun. Here, ... (more story)
The Sharpest Dissents From The Supreme Court Term
The term's sharpest dissents often looked beyond perceived flaws in majority reasoning to raise existential concerns about the role and future of the court, with the justices accusing one another of rewarding ... (more story)
Justices Face Busy Summer After Nixing Universal Injunctions
The U.S. Supreme Court's decision to limit nationwide injunctions was one of its biggest rulings of the term — a finding the court is likely going to be dealing with all summer. Here, Law360 takes a look at th... (more story)
Calif. Ups Film Tax Break, Requires Single Factor For Banks
California will more than double funding for film and television production tax credits, change the apportionment formula for banks and make other tax policy changes under a $321 billion budget package signed ... (more story)
Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
Netflix's streaming services in Colorado are tangible personal property subject to sales tax, a state appeals court ruled Thursday, reversing a district court's finding that the subscriptions were not taxable ... (more story)
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
Wisconsin will increase the income threshold subject to the state's second-lowest income tax rate as part of a biennial budget deal signed by the state's Democratic governor Thursday, which will also secure ro... (more story)
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too ... (more story)
After justices and oral advocates spent much of an argument pummeling a lower court's writing talents, one attorney suggested it might be time to move on — only to be told the drubbing had barely begun. Here, ... (more story)
The term's sharpest dissents often looked beyond perceived flaws in majority reasoning to raise existential concerns about the role and future of the court, with the justices accusing one another of rewarding ... (more story)
The U.S. Supreme Court's decision to limit nationwide injunctions was one of its biggest rulings of the term — a finding the court is likely going to be dealing with all summer. Here, Law360 takes a look at th... (more story)
California will more than double funding for film and television production tax credits, change the apportionment formula for banks and make other tax policy changes under a $321 billion budget package signed ... (more story)
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
International More
ECJ Revives French State Aid Fight Over Port Tax Breaks
A European Union court was wrong to refuse to consider a French local government body's state aid complaints over tax breaks granted to port operators by the country's government, the EU's high court ruled Thu... (more story)
Investor's Personal Loans Close Door On UK Biz Tax Relief
A banker who provided himself non-arm's-length personal loans through his company thereby disqualified from tax relief his £1.5 million ($2.1 million) investment of foreign income into the firm, making him lia... (more story)
US Trade Blueprint Should Delay Tariffs, South Africa Says
The South African government said Tuesday it requested that the U.S. extend a July 9 deadline for trade talks before higher tariff rates kick in for it and other major trading partners, in anticipation of a ne... (more story)
Navigating Antitrust Risks When Responding To Tariffs
Companies should assess competitive perils, implement compliance safeguards and document independent decision-making as they consider their responses to recent tariff pressures, say attorneys at White & Case.
Trusts' Mauritius Share Sales Taxable In UK, Court Holds
HM Revenue & Customs was right to assess share sales by a group of Mauritius-based U.K. trusts for capital gains tax because the sale decisions were made in Britain, a London court held Tuesday.
HMRC Can Collect Tax In Disputed Avoidance Schemes
A London court ruled that HM Revenue & Customs can collect disputed income tax owed by a group of companies that took part in tax avoidance schemes, even though the authority previously promised to postpone th... (more story)
FCA Can Drop £6M Fine In Cum-Ex Case After Danish Pleas
The Financial Conduct Authority can reverse its decision to fine a cum-ex trader £5.9 million ($8.1 million) to avoid prejudicing Denmark's attempts to claw back the proceeds from an alleged sham trading schem... (more story)
A European Union court was wrong to refuse to consider a French local government body's state aid complaints over tax breaks granted to port operators by the country's government, the EU's high court ruled Thu... (more story)
A banker who provided himself non-arm's-length personal loans through his company thereby disqualified from tax relief his £1.5 million ($2.1 million) investment of foreign income into the firm, making him lia... (more story)
The South African government said Tuesday it requested that the U.S. extend a July 9 deadline for trade talks before higher tariff rates kick in for it and other major trading partners, in anticipation of a ne... (more story)
Companies should assess competitive perils, implement compliance safeguards and document independent decision-making as they consider their responses to recent tariff pressures, say attorneys at White & Case.
HM Revenue & Customs was right to assess share sales by a group of Mauritius-based U.K. trusts for capital gains tax because the sale decisions were made in Britain, a London court held Tuesday.
A London court ruled that HM Revenue & Customs can collect disputed income tax owed by a group of companies that took part in tax avoidance schemes, even though the authority previously promised to postpone th... (more story)
The Financial Conduct Authority can reverse its decision to fine a cum-ex trader £5.9 million ($8.1 million) to avoid prejudicing Denmark's attempts to claw back the proceeds from an alleged sham trading schem... (more story)