International

  • April 17, 2026

    Furniture Cos.' $19M Captive Insurance Scam Suit Resumed

    A Maryland federal court has resumed a lawsuit accusing a D.C. corporate tax attorney and his former law firm of a $19 million captive insurance scam following notification that the bankruptcy proceedings of the attorney and the firm have concluded.

  • April 17, 2026

    Taxing Digital Economy Gaining More Traction, OECD says

    An official from the Organization for Economic Cooperation and Development said Friday that the Paris-based group is engaging in constructive dialogue on the taxation of the digital economy as interest in the subject grows.

  • April 16, 2026

    Senate Bill Seeks To End Carried Interest Tax Break

    Fund managers would face annual taxation of carried interest based on imputed compensation, instead of primarily enjoying long-term capital gains rates, under a bill introduced Thursday by Senate Finance Committee ranking member Ron Wyden, the latest in a decades-long drive to end the tax break.

  • April 16, 2026

    UK Travel Co. Can Challenge VAT Credit Adjustment

    A travel agency can proceed with challenging HM Revenue & Customs' trimming of its value-added tax credit by about £187,000 ($253,000) after a court spiked the U.K. tax authority's bid for an early end to the case.

  • April 16, 2026

    UK Firms Wary Of Loan-Out Contracts, Paramount VP Says

    Companies across various industries are becoming more hesitant to employ people via loan-out firms because of concerns about their own tax liabilities, a Paramount Global vice president said Thursday.

  • April 16, 2026

    Texas Judge Vacates IRS' Steep Microcaptive Reporting Rule

    A Texas federal judge vacated a tax code regulation designating microcaptive insurance transactions as listed transactions subject to deep scrutiny and hefty penalties, saying the Internal Revenue Service didn't prove that they are mostly for tax avoidance and not really for insurance.

  • April 16, 2026

    Defunct Canada Law Firm Can't Get Bad Debt Tax Deduction

    A shuttered Canadian law firm can't get a tax break on unpaid client bills, the Tax Court of Canada ruled, holding that the firm didn't make a sufficient effort to chase down payments before claiming a bad debt deduction.

  • April 16, 2026

    OECD To Address Double-Tax Policy Quirk, Official Says

    The Organization for Economic Cooperation and Development is working to iron out a policy quirk that can result in double taxation when it is unclear whether restrictions on interest deductions fall under domestic tax rules or international treaty frameworks, an OECD official said Thursday.

  • April 16, 2026

    Canadian Bank Defeats Country-By-Country Tax Proposal

    Shareholders of the Canadian Imperial Bank of Commerce voted against a proposal to require the bank to disclose public country-by-country reports of tax information Thursday, with only about 10% of shareholders voting in favor.

  • April 15, 2026

    Centrica Loses £5.3M Tax Dispute Over North Sea Gas Field

    Centrica's activities in a North Sea natural gas field amount to oil extraction, and therefore the company is liable for corporate tax bills totaling £5.3 million ($7.2 million) under the rules governing energy taxation, according to a London tribunal.

  • April 15, 2026

    Cross-Border Services Taxes Are 'Quasi-Tariffs,' Report Says

    The U.S. arguably has a stronger interest in challenging digital services taxes and other "quasi-tariffs" than in pursuing tariffs on physical goods, according a report Wednesday from the Tax Foundation, which contended that these overseas taxes disproportionately harm large services exporters.

  • April 15, 2026

    UK Tribunal Says Director Owed Tax On Written-Off Loan

    The former director of a defunct U.K. company is on the hook for taxes and penalties after he failed to report a canceled debt to tax authorities, a U.K. court ruled Wednesday.

  • April 15, 2026

    Eaton Says Tax Court Can't Disregard Transfer Of $14B Asset

    The U.S. Tax Court can't disregard Eaton's transfer of a $14 billion asset overseas because the IRS itself didn't challenge the transaction's validity, the company argued Wednesday in defending the interest rates and guarantee fees paid to its Irish parent in 2012 and 2013.

  • April 15, 2026

    Builders Brace To Fight Tax Fraud 'Should Have Known' Test

    Britain's tax agency has begun to wield strengthened enforcement powers to combat tax fraud in the construction industry after reforms that lawyers warn could trigger disputes as businesses challenge whether they meet the regime's contentious "should have known" test.

  • April 15, 2026

    Orsted Loses Top UK Court Case Over Wind Farm Tax Break

    A Danish wind farm company cannot claim tax relief on pre-development costs for building wind farms, Britain's top court held Wednesday, ruling that the costs are not sufficiently connected to the provision of plants and machinery.

  • April 14, 2026

    Siemens Says It Met Conditions For $671M Deduction

    Siemens Medical Solutions is entitled to a $670.6 million foreign-dividend tax deduction because it met the three prerequisites set forth in the statute governing the deduction, the company told the U.S. Tax Court.

  • April 14, 2026

    Canada To Suspend Fuel Taxes Amid War In Iran

    Canada will temporarily suspend excise taxes on fuel, a CA$2.4 billion ($1.7 billion) expenditure aimed at combating price spikes linked to the U.S. and Israel's war in Iran, Prime Minister Mark Carney said Tuesday in his first action after winning a governing majority.

  • April 14, 2026

    IRS Audited 3% Of Rich Taxpayers Pegged As Flouting FATCA

    The IRS audited just 3% of taxpayers with $6.2 trillion offshore who were identified as noncompliant with the Foreign Account Tax Compliance Act and assessed no penalties to the vast majority of "egregious nonfilers," the Treasury Inspector General for Tax Administration said in a report.

  • April 14, 2026

    Customs Casts Doubt On Automating Certain Tariff Refunds

    U.S. Customs and Border Protection's automated tariff refund system is nearly complete, but thousands of imports may require a more cumbersome manual process that could undermine the agency's other priorities, an official told the U.S. Court of International Trade on Tuesday.

  • April 14, 2026

    Canada Appeals Court Denies Costs To Gov't In Tax Disputes

    Canada's government will not receive enhanced legal costs for tax disputes with two companies where it largely prevailed because it failed to demonstrate that related cases held in abeyance justified the extra award, according to the Federal Court of Appeal.

  • April 14, 2026

    2nd Circ. Urged To Rethink IRS Win In Foreign Reporting Case

    A New York business owner asked the Second Circuit to rethink a panel's decision that held the IRS could automatically assess and administratively collect certain foreign information reporting penalties, arguing that the ruling deepens a nationwide conflict about the agency's assessment authority.

  • April 14, 2026

    Fire Alarm Biz Boss Banned Over £327K Tax Dodging

    The owner of two fire alarm companies has been banned from running businesses for six years after dodging more than £327,000 ($444,000) in income tax and value-added tax owed to the U.K.'s tax authority, the Insolvency Service said Tuesday.

  • April 13, 2026

    EU Biz Plan Aims To Avoid Unanimous Tax Vote, Official Says

    The European Commission purposefully stopped short on prescribing tax changes in its EU Inc. company support proposal to avoid having to put the plans to a unanimous vote that may have delayed or derailed the package, an official said Monday.

  • April 13, 2026

    Starbucks Claims £13.7M Tax Credit Amid Sales Growth

    Starbucks received a £13.7 million ($18.4 million) corporate tax credit in the U.K. in 2025, according to company filings, offsetting losses even as its sales increased 6% in the country.

  • April 13, 2026

    Reform UK Leader Defends Deputy On Claims Of Unpaid Tax

    Reform UK leader Nigel Farage said Monday that he is "satisfied" that his deputy Richard Tice's company paid the "full amount of tax" in response to allegations that Tice's property company failed to pay £120,000 ($161,500) in taxes on dividends.

Expert Analysis

  • 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.

  • 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.

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