International

  • April 28, 2026

    EU Panel Seeks Fixes For 'Imbalances' From Pillar 2 Carveout

    European companies are disadvantaged by the exemption that U.S. multinational corporations get from a 15% global minimum tax known as Pillar Two, according to a European Parliament committee, which called for solutions to correct "structural imbalances" under this dynamic.

  • April 28, 2026

    S. Korean Court Voids $46.6M Of Netflix's Tax Bill, Report Says

    Netflix on Tuesday secured the cancellation of 68.7 billion won ($46.6 million) in taxes imposed by the South Korean government in a dispute over the characterization of payments to a Dutch subsidiary, in a partial victory at a Seoul court, according to a news report.

  • April 28, 2026

    US, Croatia Amend Treaty To Align With 2025 Tax Changes

    U.S. and Croatian officials signed a protocol amending the income tax treaty between the two countries Tuesday, incorporating changes including those needed to align the agreement with 2025 U.S. tax legislation.

  • April 28, 2026

    Floridian Waived Jury Rights In $20M FBAR Case, Gov't Says

    The U.S. government urged a Florida federal court to uphold a nearly $20 million tax judgment against a dual U.S.-German citizen for undisclosed foreign bank account information, arguing he "slept on his rights" to a jury trial.

  • April 28, 2026

    HMRC Considers VAT Updates After College Funding Ruling

    The U.K. tax authority said it's considering changes to value-added tax rules for funding received by vocational and technical colleges after accepting a ruling that such a school could recover VAT because its funding fell within the scope of the VAT system.

  • April 28, 2026

    Budget Tax Raid Fears Spurred Pension Withdrawals

    Fears over a tax raid on pensions have led to a surge in Britons cashing out of their long-term savings in the run-up to Budget announcements, a consultancy found Tuesday.

  • April 27, 2026

    Democratic Sen. Presses Retail Giants On Tariff Refund Plans

    The top Democrat on the U.S. Senate small business committee sent letters last week to major retailers and shipping carriers asking whether they planned to pass on to consumers tariff refunds they receive.

  • April 27, 2026

    Certain Biz Tax Breaks Offer Gov'ts Better Value, OECD Says

    Governments are more likely to receive value for their money by linking corporate tax incentives to expenditures rather than income, yet income-based tax exemptions remain the most widely used type of incentive across low- to middle-income countries, the OECD said Monday.

  • April 27, 2026

    Puerto Rican Woman Can't Avoid Filing Taxes, Gov't Says

    A Puerto Rican woman to whom the Internal Revenue Service erroneously assigned her employer's tax debt cannot obtain a court order waiving her obligation to file returns, the government told the Puerto Rican federal district court.

  • April 27, 2026

    Canada Tax Agency Wrong To Let Interest Accrue, Court Says

    The Federal Court of Canada upheld a couple's challenge against interest on their tax bill, holding that revenue officials failed to consider the pair's good faith belief that they were donating to a legitimate charity rather than a tax shelter.

  • April 27, 2026

    UK Industry Group Calls For Countermeasures To US Tariffs

    A U.K. industry group urged the country's government to prepare a "trade bazooka," including a package of countermeasures to safeguard the economy from outside shocks such as U.S. tariffs and the economic fallout from the Iran war.

  • April 27, 2026

    Pension Overtaxation Bill Still At £44M Despite Reforms

    The government was forced to refund £44.1 million ($59.7 million) in overcharged tax on pension income in the first three months of the year, a figure that has remained largely unchanged despite reforms last year. 

  • April 24, 2026

    One Certainty As Tariff Refunds Start: 'There Will Be Litigation'

    The launch of the refund process for tariffs struck down by the U.S. Supreme Court marks the start of lengthy and multifaceted court battles as companies fight with consumers — and amongst themselves — about who gets a slice of the $166 billion pie, experts told Law360.

  • April 24, 2026

    Taxation With Representation: Gibson Dunn, Paul Weiss

    In this week's Taxation With Representation, Elon Musk's SpaceX strikes a deal with Cursor that could lead to an acquisition of the artificial intelligence startup, building products distributor QXO Inc. buys TopBuild Corp., and Eli Lilly & Co. acquires clinical-stage biotechnology company Kelonia Therapeutics.

  • April 24, 2026

    Hungary Keeps Freeze On Advertising Tax

    Hungary is keeping its advertising tax paused past June 30, the Hungarian government announced, citing efforts to reduce burdens on businesses.

  • April 24, 2026

    Pfizer Plans To Challenge $9.1M Tax Bill In India

    Pfizer plans to challenge a tax assessment worth about 857 million rupees ($9.1 million) by the Indian government, which has alleged an underreporting of income, the company said in a filing Friday.

  • April 24, 2026

    Trump Makes Fresh US Tariff Threat Over UK Digital Tax

    President Donald Trump warned that his administration will impose new tariffs on the U.K. unless the British government dismantles its digital services tax targeting tech giants.

  • April 24, 2026

    Barnes & Thornburg Lands 6 Bradley Arant Attys In Southeast

    Barnes & Thornburg LLP announced Thursday that the firm has hired six attorneys from Bradley Arant Boult Cummings LLP for its Atlanta and Palm Beach Gardens, Florida, offices, increasing its capabilities in the tax and insurance recovery practice groups.

  • April 24, 2026

    Cyprus Proposes Reduced Rates In EU Tobacco Tax Bill

    Cyprus has proposed lower European Union excise duties on tobacco products such as cigars in an effort to find a compromise on an amended tobacco tax bill, according to the proposal seen by Law360.

  • April 23, 2026

    Tax Barrister Suspended After Failed Libel Claim

    A tax barrister has been suspended from practice until 2027, the bar regulator has said, following the failure of his £8 million ($10.8 million) libel claim against former Clifford Chance LLP partner Dan Neidle.

  • April 23, 2026

    Lender's COVID Boom Bars $5M Worker Credit Claim, US Says

    A mortgage lender isn't entitled to a $5 million refund for denied COVID-19 worker tax credits because the company's true business was never halted by a government order, the U.S. government told a California federal court, noting that the company's revenue actually increased by 600%.

  • April 23, 2026

    UK Collected £944M From Digital Services Tax In Past Year

    The United Kingdom collected £944 million ($1.27 billion) from its digital services tax during the 2025-2026 fiscal year, about 0.001% of the country's total tax take, HM Revenue & Customs said Thursday.

  • April 23, 2026

    Belgian Lawmakers Push Gov't For 3% Digital Services Tax

    Belgian lawmakers have introduced a bill to create a 3% digital services tax on revenue that large multinational corporations derive from the country, pushing the governing coalition to follow through on a pledge to adopt the unilateral measure if international negotiations on an alternative fail.

  • April 23, 2026

    HMRC Defends Court's Power To Resolve Exit Tax Dispute

    A U.K. tribunal didn't overstep its authority by interpreting legislation to allow taxpayers to pay an exit tax in deferred payment plans to comply with the European Union's rights to free establishment, HM Revenue & Customs argued Thursday.

  • April 23, 2026

    EU's Ability To Simplify Pillar 2 Limited, Official Says

    The ability of the European Union to simplify Pillar Two and support businesses with compliance is currently limited because of the decision not to change the related EU law, a European Commission official said Thursday.  

Expert Analysis

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • What's Ahead As Transparency Act Comes To A Crossroads

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    Synthesizing the contrasting federal district and appellate court rulings on the Corporate Transparency Act’s validity reveals several main areas of debate that will likely remain at issue as challenges to the law continue winding through the courts, say attorneys at Farella Braun.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • Tax Court Should Update Framework For Defining Insurance

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    ​​​​​​​The U.S. Tax Court's unnecessary determination in Royalty Management Insurance v. Commissioner that a fraudulent transaction did not contain the hallmarks of a legitimate insurance transaction applies an outdated analysis that threatens the captive insurance sector and illustrates the need for a more modern framework to define true insurance, says Matthew Queen at the Queen Firm.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • Impact Of Corporate Transparency Act Ambiguity On Banks

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    Even though banks generally needn't file beneficial ownership information reports, financial institutions must continue to monitor the status of the Corporate Transparency Act and understand its requirements in case the nationwide injunction that was issued against the CTA earlier this month is overturned, say attorneys at Armstrong Teasdale.

  • 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.

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