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International
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April 23, 2026
Australia Updates Pricing Guide For Inbound Distributors
The Australian Taxation Office updated its transfer pricing guidance for multinational corporations that distribute products to retailers in the country, including new clarifications about the scope of the pricing guidelines.
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April 22, 2026
Spinoff Landscape Unclear In Wake Of Tossed IRS Guidance
The Internal Revenue Service has scrapped controversial guidance that limited the types of spinoff transactions that revenue officials would approve as tax-free ahead of time, but the path to seeking the agency's blessing for certain intercompany reorganizations remains hazy.
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April 22, 2026
Nintendo Customers Jump In On Tariff Refund Suits
Video game giant Nintendo stands to make "windfall profits" through refunds of President Donald Trump's now-invalidated global tariff regime since those costs were actually passed on to consumers, a proposed class action in Washington federal court said, joining the chorus of customers looking to secure tariff-related refunds.
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April 22, 2026
EU Advocate General Approves Of Denmark VAT Group Limit
The EU's value-added tax rules allow Denmark to combat tax avoidance by requiring a VAT-exempt company to solely own another company for them to register jointly for VAT, a European Court of Justice advocate general said Wednesday.
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April 22, 2026
USTR Seeking 'Outcomes' On DSTs, Stronger USMCA Rules
U.S. Trade Representative Jamieson Greer told a U.S. House of Representatives panel Wednesday that efforts to eliminate digital service taxes implemented by jurisdictions across the world continue to be prioritized by President Donald Trump's administration, and potential tariff actions are ready in waiting.
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April 22, 2026
Real Estate Co. Fights Exit Tax On £142M Over Legal Certainty
A tribunal breached the principle of legal certainty in European Union law by ruling in favor of Britain's tax authority in a dispute over an exit tax on capital gains of £142 million ($192 million), a real estate investment company told a London court Wednesday.
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April 22, 2026
Labor Tax Wedge Mostly Rose In OECD Last Year, Report Says
The tax wedge rose in about two-thirds of Organization for Economic Cooperation and Development countries last year to a mean of 35.1%, implying less take-home pay for average workers and higher labor costs for employers, the OECD said Wednesday in a report.
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April 22, 2026
Liberty Global Loses $2.4B Tax Substance Fight In 10th Circ.
Telecommunications giant Liberty Global is not entitled to a $2.4 billion deduction tied to transactions with its foreign affiliates, the Tenth Circuit ruled in a long-awaited opinion, siding with the U.S. government in finding the arrangement is a tax shelter lacking economic substance.
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April 22, 2026
Gov't Settles Suit Over $28M Tax Bill, Bahamian Trusts
The U.S. government reached a settlement in federal court with a Floridian who invoked Bahamian law to avoid repatriating trust funds that had resulted in a $28 million tax bill.
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April 22, 2026
EU Pushes Back Against Calls For Bloc-Wide Windfall Tax
The European Union will not imminently implement an EU-wide windfall tax on energy companies that are profiting from the price surge linked to the U.S.-Iran war, the European Commission said Wednesday, despite requests from some countries for action.
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April 21, 2026
House Panel Votes To Gut Corporate Transparency Act
A House finance committee advanced a bill Tuesday that would defang the Corporate Transparency Act by exempting all domestically owned companies from compliance, codifying a limitation already implemented by the U.S. Department of the Treasury.
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April 21, 2026
IRS Says Meta Pricing Adjustments Not Barred By Prior Ruling
The U.S. Tax Court's opinion on the pricing of Meta predecessor Facebook's transferred intangible assets doesn't prevent the IRS from making periodic adjustments based on transactions occurring over the life of the company's cost-sharing arrangement with an Irish subsidiary, the agency argued.
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April 21, 2026
UK Exit Tax Ruling Is Judicial Overreach, Court Told
A tribunal overstepped its authority by ruling in favor of Britain's tax authority to impose an exit tax on U.K. trusts leaving the country in breach of European Union law long before Brexit was enacted, a trust argued before a London appeals court Tuesday.
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April 21, 2026
IRS Lists Over 1,400 Individuals Who Lost US Citizenship
The Internal Revenue Service on Tuesday issued a list of more than 1,400 individuals who lost U.S. citizenship during the first quarter of the year, a slight uptick from a year ago.
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April 21, 2026
GE Says IRS Is Probing Its Tax Math Under 2017 Overhaul
The Internal Revenue Service is auditing General Electric's income tax returns over computations the company made under the 2017 federal tax overhaul, according to a Tuesday filing with the U.S. Securities and Exchange Commission.
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April 21, 2026
Payroll VAT Fraudsters Jailed For 22 Years
Four directors of a payroll company were sentenced to more than 22 years in prison for a two-year £8.8 million ($11.9 million) value-added tax fraud scheme, HM Revenue and Customs said Tuesday.
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April 20, 2026
Buy.com Founder Says IRS Missed Deadline For $16M Bill
The founder of now-defunct Buy.com told the Tenth Circuit that the IRS cannot use "a patchwork of documents" to show it didn't miss the window to hit him with a nearly $16 million tax bill, pushing for reversal of a U.S. Tax Court decision.
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April 20, 2026
UK Co. Should Have Known About VAT Fraud, Tribunal Says
A computer company should have known it was dealing with value-added tax fraudsters whose business was too good to be true, so HMRC's denial of a nearly £430,000 ($582,000) tax deduction is valid, the First-tier Tribunal said in a decision.
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April 20, 2026
Irish Co. Defeats £18M Tax Appeal Over Lehman Bros. Debt
HM Revenue & Customs can't retain over £18 million ($24.3 million) in a withholding tax claimed by an Irish company on debt interest from collapsed bank Lehman Brothers, a London court ruled Monday.
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April 20, 2026
Dutch Gov't Provides Tax Breaks To Ease Oil Crisis
The Netherlands is implementing tax breaks to help citizens and businesses weather the oil crisis caused by the closing of the Strait of Hormuz, a consequence of the U.S. and Israel's war on Iran, the Dutch Cabinet said Monday in a letter to Parliament.
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April 20, 2026
Reform UK Deputy Says His Co. May Have Made Tax Errors
Reform UK deputy Richard Tice said "some errors" are inevitable when running multiple businesses following a report that his investment company failed to pay almost £100,000 ($135,000) in corporate tax, adding that he would pay up if it is found he owes more taxes.
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April 17, 2026
3 Key Questions On Trump's Pharma Tariffs
President Donald Trump recently announced 100% tariffs on certain imported pharmaceutical products, with opportunities for drug companies to lower their tariff rates to zero, but questions remain about the requirements for preferential treatment and abilities to administer the regime. Here, Law360 examines three open questions surrounding pharmaceutical tariffs' implementation.
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April 17, 2026
Tax Arbitrage Guidance Due This Year, OECD Official Says
The Organization for Economic Cooperation and Development hopes to publish guidance this year on tax arbitrage that could be relevant to the application of what's known as the Pillar Two side-by-side package, created to recognize the U.S. minimum tax system, an OECD official said Friday.
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April 17, 2026
Brexit Backer Owes Inheritance Tax On Donations, Court Says
A former hedge fund manager who donated about £750,000 ($1 million) to political groups that mostly advocated for Brexit isn't exempt from about £100,000 of inheritance tax on his donations, the First-tier Tribunal said in a judgment.
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April 17, 2026
Taxation With Representation: Skadden, Stikeman Elliott
In this week's Taxation With Representation, Amazon.com Inc. buys satellite communications company Globalstar Inc., waste management company GFL Environmental Inc. acquires Secure Waste Infrastructure Corp., and Standard Life PLC buys the British subsidiary of Dutch insurer Aegon.
Expert Analysis
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
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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Litigation Inspiration: Reframing Document Review
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.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
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.
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The Bar Needs More Clarity On The Discovery Objection Rule
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.
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So You Want To Move Your Law Practice To Canada, Eh?
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.
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Promoting Diversity In The Selection Of ADR Neutrals
Excerpt from Practical Guidance
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.
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Striking A Balance Between AI Use And Attorney Well-Being
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.
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How Judiciary Can Minimize AI Risks In Secondary Sources
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.
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How Attorneys Can Break Free From Career Enmeshment
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.
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Lawyers With Disabilities Are Seeking Equity, Not Pity
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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Judicial Committee Best Venue For Litigation Funding Rules
The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.
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The Strategic Advantages Of Appointing A Law Firm CEO
The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.
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How Cos. Can Build A Strong In-House Pro Bono Program
During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.