International

  • September 24, 2026

    UK Corporate Tax Receipts Hit £100B As Rates Rise

    U.K. corporate tax revenue surpassed £100 billion ($132.1 billion) in financial year 2025-26, according to official data published Thursday.

  • September 24, 2026

    France Calls For Harmonized Customs Intermediary Process

    French delegates at the Council of the European Union are pushing for more streamlined treatment of customs intermediaries across member states to fight value-added tax fraud and unfair business competition, according to a policy note seen by Law360 on Thursday.

  • September 24, 2026

    Canadian Trust's Tax Year Didn't End At Wind Up, Court Says

    The tax year of a Canadian trust that shut down just before the end of 2023 ran through the end of the calendar year, so new ownership reporting rules applied, the Tax Court of Canada said, upholding a late-filing penalty.

  • September 24, 2026

    EU Countries Criticize UN Tax Framework Process As Biased

    A clear majority of European Union countries criticized the tax policy framework steered by the United Nations and voiced concerns during a meeting about bias and inadequate technical processes, three EU officials told Law360.

  • September 23, 2026

    Overseas Income Regs May Cause M&A Headaches

    Regulations proposed by the U.S. Treasury Department would provide clean breaks for companies that sell more than 50% of their foreign affiliates, but transactions that fall below this threshold could still expose corporations to post-closing tax risks and deal friction.

  • September 23, 2026

    Europe's International Tax Abuse Mostly Regional, Group Says

    Companies and individuals across the world shifted or held an estimated $1.6 trillion across borders primarily to avoid or evade taxes in 2022, with money from Europe mostly destined for other European countries, according to a tool launched Wednesday by the Tax Justice Network.

  • September 23, 2026

    Aventis Denies Owning Assets In $40M Tax Fight At 3rd Circ.

    The U.S. Tax Court contradicted its own findings by deciding that pharmaceutical company Aventis controlled assets in an investment vehicle with a French affiliate, couldn't deduct related payments and was liable for nearly $40 million in income taxes, the company told the Third Circuit.

  • September 23, 2026

    HMRC Disputes £400M Inheritance Tax Underpayment Claim

    Britain's tax authority disputed a claim from a law firm that it suspects wealthy individuals may have underpaid inheritance tax by as much as £392 million ($523.2 million) in fiscal year 2025-26, saying the figure represents tax under consideration, not an estimate of tax owed or underpaid.

  • September 23, 2026

    Watchdog Revises Auditor External Expert Standards 

    Britain's accounting watchdog has revised two of its standards on using the work of an external expert in the audit process, aligning them Wednesday with changes made by an international standard-setter.

  • September 23, 2026

    French Official Urges Working With EU On Cheaper Imports

    France must move away from unilateral action and work with its European Union partners to manage an increase in small parcels sent to the bloc, a French official said Wednesday.

  • September 23, 2026

    English Mayors Need £3.8B Tax Shift, Report Says

    The Labour government should grant England's mayors a 5% share of income tax revenue, shifting an additional £3.8 billion ($5 billion) a year out of central government, a think tank report said Wednesday.

  • September 23, 2026

    Arms Dealers Get 32 Years For Evading UK Export Controls

    Two men convicted of illegally selling arms and military equipment to countries in Africa and the Middle East were sentenced to a combined 32 years in prison on Wednesday, according to HM Revenue and Customs.

  • September 23, 2026

    Grant Thornton Sued Over Negligence On $3.7M Tax Bill

    Optimus Group has sued Grant Thornton Australia in the Supreme Court of Victoria, alleging that negligent advice on a corporate restructure left the car dealership owner with an unexpected $3.7 million stamp duty bill.

  • September 22, 2026

    EU Aims To Charge €2 Handling Fee For E-Commerce Goods

    The European Union's executive branch plans to charge a €2 ($2.29) fee per e-commerce good that enters the bloc to offset the costs of customs operations, it said in a regulation.

  • September 22, 2026

    Virgin Islands Tax Agency Can't Ignore Treasury, Judge Says

    The U.S. Supreme Court's 2024 Loper Bright decision does not allow U.S. Virgin Islands revenue collectors to override U.S. Treasury Department regulations exempting residents of the territory from the net investment income tax, a federal judge held.

  • September 22, 2026

    Suspect Arrested In Electronics VAT Fraud, EPPO Says

    Dutch authorities have arrested a suspected broker in a large-scale value-added tax fraud ring involving electronics, seizing €3.5 million ($4 million) worth of assets in the process, the European Public Prosecutor's Office said Tuesday.

  • September 22, 2026

    Polish Official Named Head Of EU Tax Conduct Group

    A European Union group designed to tackle harmful tax practices at a global level named a Polish official as its new chair Tuesday, according to officials at the Council of the EU.

  • September 22, 2026

    HMRC Reminds Companies To Join Brexit Trade Platform

    The U.K.'s tax authority reminded businesses Tuesday that they are required to join the new trader support service for the flow of goods from Northern Ireland to Britain before it goes live in October.

  • September 22, 2026

    EU Countries Criticize Taxes As Regressive In Budget Talks

    Several European Union countries criticized what they view as regressive tax proposals during a public ministerial meeting Tuesday on the bloc's next long-term budget.

  • September 22, 2026

    UBS Fined €5M Over Credit Suisse Legacy Tax Evasion

    UBS said Tuesday it has agreed to pay €5 million ($5.7 million) to the Dutch Public Prosecution Service to settle a legacy case involving alleged tax evasion linked to 12 former Credit Suisse clients.

  • September 22, 2026

    Gov't Urged To Commit To Long-Term Pension Tax Rules

    The British government must prioritize a long-term pension policy taxation framework in its forthcoming budget, the Investment Association said Tuesday, amid concern that changes to retirement savings rules are undermining investment.

  • September 21, 2026

    Xbox Buyer Says IEEPA Refund Arbitration Bid Lacks Backing

    Microsoft's bid to force arbitration of an Xbox purchaser's proposed class action accusing the video game giant of wrongfully withholding tariff refunds from consumers should fail because it can't point to a clause that covers his dispute, he told a Washington federal court.

  • September 21, 2026

    IRS Can Enforce Summons In Korean Probe Of VC Partner

    The IRS can enforce a summons seeking bank information about a venture capitalist on behalf of South Korean tax authorities, a California federal judge ruled, holding that the statutory requirement to provide advance notice applies only to domestic tax liabilities.

  • September 21, 2026

    IRS Again Delaying Dividend Anti-Abuse Regs

    The IRS is again extending the transition period for rules that govern certain financial transactions that could avoid withholding on dividend payments to foreign taxpayers, the agency announced Monday.

  • September 21, 2026

    Varian, Gov't Appeal Foreign Dividend Decision To 9th Circ.

    Varian Medical Systems Inc. is appealing a U.S. Tax Court decision that it owes more than $7.2 million to the Internal Revenue Service as a result of the court limiting its deemed dividends deduction, while the government is also appealing, according to filings in the Ninth Circuit.

Expert Analysis

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • Defeating Estoppel-Based Claims In Legal Malpractice Actions

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    State supreme court cases from recent years have addressed whether positions taken by attorneys in an underlying lawsuit can be used against them in a subsequent legal malpractice action, providing a foundation to defeat ex-clients’ estoppel claims, says Christopher Blazejewski at Sherin and Lodgen.

  • The Biz Court Digest: How It Works In Massachusetts

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    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • Why Appellees Should Write Their Answering Brief First

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    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • Law School's Missed Lessons: Educating Your Community

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    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.

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