International

  • March 02, 2026

    Int'l Tax In February: Check On US Tariffs Prompts Reactions

    Over the past month, new U.S. Internal Revenue Service rules on clean fuel and energy tax credits have brought certainty for some taxpayers, even as the end of tariffs imposed under the U.S. International Emergency Economic Powers Act has created new uncertainty around recent trade deals with India and the European Union. Here, Law360 looks at the biggest international tax developments in February.

  • March 02, 2026

    China Seeking To Stop Illegal Tax Breaks By Local Gov'ts

    China has been clamping down on illegal efforts by local governments to attract investment by providing tax breaks to taxpayers who reside or operate outside their jurisdictions, the country's State Taxation Administration said Monday.

  • March 02, 2026

    HMRC Bags Extra £16B From Big Businesses, Audit Says

    HM Revenue & Customs collected almost £16 billion ($21.3 billion) in extra tax revenue from the biggest businesses in fiscal year 2024-25 after it took a stricter approach to compliance, the National Audit Office found.

  • March 02, 2026

    Guernsey Weighs Wider Access To Beneficial Ownership Info

    Guernsey is considering allowing people who can demonstrate a "legitimate interest," such as journalists, nongovernmental organizations and due diligence service providers, to access beneficial ownership information about companies in its jurisdiction, according to the government.

  • March 02, 2026

    Australian Tax Debt Relief Flagged As Inconsistent

    The Australian Taxation Office has been inconsistent about when it reduces interest charges on tax debts for individuals and small businesses, leading to "confusion and unfair outcomes," according to a report Monday by the country's tax watchdog.

  • March 02, 2026

    Spanish Official To Lead OECD Tax Transparency Forum

    A Spanish tax official has been appointed to lead the secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes, the Organization for Economic Cooperation and Development said.

  • March 02, 2026

    Customs, VAT Fraud Costing €45B, EU Prosecutors Say

    Cross-border customs and value-added tax fraud are reshaping the criminal landscape in the European Union, with such schemes generating an estimated €45 billion ($52.7 billion) in damage, according to a report published Monday by an independent prosecuting body.

  • February 27, 2026

    Older UK Homeowners Tap £6.2B Home Equity To Cut Tax Bills

    A growing number of people in the U.K. over age 66 are turning to equity release to reduce their inheritance tax liability, with £6.2 billion ($8.4 billion) in mortgage releases in 2024-25, according to financial data revealed Saturday.

  • February 28, 2026

    2nd Circuit Says IRS Can Apply Foreign Biz Reporting Penalty

    The Internal Revenue Service may use administrative assessment to collect penalties from a taxpayer for failing to report control of a foreign business from 2005 to 2009, the Second Circuit held Friday, vacating a U.S. Tax Court ruling.

  • February 27, 2026

    Trump's Trade Deals Face Tricky Path After Tariff Ruling

    While President Donald Trump has said the trade agreements struck in response to tariffs that have now been invalidated by the U.S. Supreme Court will be kept, navigating the terms of those deals in the aftermath is already proving complicated.

  • February 27, 2026

    Denmark's Top Party Plans Wealth Tax Ahead Of Elections

    Denmark's top party has proposed a 0.5% wealth tax as a pillar of its platform for early elections called by a prime minister seeking to build on public support for her efforts to prevent the U.S. from taking over Greenland.

  • February 27, 2026

    Taxation With Representation: Linklaters, Wilson Sonsini

    In this week's Taxation With Representation, French electric utility Engie acquires UK Power Networks, Gilead Sciences Inc. buys clinical-stage biotechnology company Arcellx Inc., and The Brink's Co. acquires NCR Atleos in a deal that unites two major companies in the ATM business.

  • February 27, 2026

    UK Christian Schools Pledge Top Court Appeal After VAT Loss

    A group of Christian families and schools said they will take their appeal against the 20% value-added tax charged on their private school fees to the U.K. Supreme Court after an appeals court dismissed their case Friday.

  • February 26, 2026

    IRS Broke Law 42K Times By Giving Info To ICE, Judge Says

    The federal judge who stopped the Internal Revenue Service from sharing taxpayer addresses with immigration authorities said Thursday that a recent admission by the agency showed that it broke the law more than 42,000 times last summer when it disclosed addresses by relying on a computerized matching system.

  • February 26, 2026

    Penalties Apply In 'Missing Witness' Case, Tax Court Says

    The U.S. Tax Court won't reconsider its decision that a couple who had argued they were misled by their accountant are liable for penalties over failing to file and failing to pay estimated tax in a case where they neglected to call the accountant as a witness.

  • February 26, 2026

    Biz Owner Gets £2M Tax Evasion Penalty Tossed As Unfair

    A company owner isn't liable for a nearly £2 million ($2.7 million) civil tax evasion penalty because HM Revenue & Customs didn't raise its claims of dishonesty by the owner in a prior proceeding it relied on later, a London court said Thursday.

  • February 26, 2026

    Belgium Loses Dispute With EU Over Foreign Tax Deductions

    Belgium didn't correctly transpose a European Union law requiring states to allow taxpayers a deduction for taxes paid by controlled foreign corporations in their residence jurisdiction, the European Court of Justice said Thursday, disagreeing with a court adviser's views.

  • February 26, 2026

    Holland & Knight Revamps Business Section With New Teams

    Holland & Knight LLP will reorganize its business section into separate units focusing on corporate, financial services and tax law effective March 1, the firm announced Thursday, with a slate of new leaders to helm the teams.

  • February 26, 2026

    3 Key Areas Where Tax Administrations Are Using AI

    Tax administrations across the globe are increasingly turning to artificial intelligence for everything from flagging suspicious returns to analyzing satellite imagery, allowing authorities to cast a wider net for revenue while potentially raising data bias and privacy risks. Here, Law360 breaks down three key areas where tax administrations are using AI, including the benefits and risks.

  • February 26, 2026

    Ex-Exec. In $2B Denmark Tax Scheme Hid Assets, Court Told

    A Florida man involved in a $2 billion Danish tax refund scheme fraudulently transferred millions of dollars to a U.S. company to prevent the Danish government from seizing those assets, Denmark's tax agency told a New Jersey federal court.

  • February 26, 2026

    Switzerland Seeks Stable US Trade Amid Tariff Uncertainty

    Swiss officials are seeking to stabilize trade with the U.S. in negotiations following the U.S. Supreme Court's rejection of President Donald Trump's tariffs and his subsequent announcement of new tariffs, the Swiss government said.

  • February 26, 2026

    Upper Tribunal Blocks Financing Co.'s £94M Loss Tax Relief

    A London tribunal ruled in favor of the U.K. tax authority's decision to block nearly £94 million ($127 million) in tax relief to a financing company, saying the relief was improper because the losses dated back to before the business moved from Guernsey to mainland Britain.

  • February 26, 2026

    Greenberg Traurig Adds Procopio Tax, Real Estate Pro In Calif.

    Greenberg Traurig LLP is growing its California team, bringing in a Procopio Cory Hargreaves & Savitch LLP tax and real estate expert as a shareholder in its San Diego office.

  • February 26, 2026

    Finance Cos. Say Lender Misled Them On Tax Refund Loans

    Two investment companies have sued a tax refund lender and its directors for more than £4.3 million ($6 million) in unpaid debt, alleging that the company made false statements about the performance of loans tied to U.K. tax refunds.

  • February 25, 2026

    Cayman Fund Tells 3rd Circ. Error Sinks $100M Tax Ruling

    The Internal Revenue Service has been unable to show that a Cayman Islands hedge fund carried out an on-shore business, the fund told the Third Circuit in challenging a U.S. Tax Court decision that said the fund owed $100 million in taxes.

Expert Analysis

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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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?

    Author Photo

    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
    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.

Can't find the article you're looking for? Click here to search the Tax Authority International archive.