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April 01, 2026
NYSBA Urges Broader Doc. Rules In Treasury's Sourcing Regs
The U.S. Treasury Department should provide more flexibility for documentation requirements in upcoming guidance for determining the source of payments in certain securities lending transactions, the New York State Bar Association's Tax Section said.
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March 31, 2026
Tariff Refunds On Liquidated Goods To Come, Customs Says
U.S. Customs and Border Protection will enable refunds for imports already liquidated that were subject to tariffs struck down by the U.S. Supreme Court, but that functionality still requires more time to develop, according to an official's declaration filed Tuesday in the U.S. Court of International Trade.
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March 31, 2026
APAs Continue To Drop From 2023 Record, IRS Says
The Internal Revenue Service finalized fewer advance pricing agreements for U.S. multinational corporations in 2025 following peak levels seen in previous years, according to a report from the agency.
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March 31, 2026
HMRC Gives Guidance Ahead Of Digital Tax Reporting Rollout
Britain's tax authority issued guidance on software and recordkeeping before its plan to digitalize tax reporting for an estimated 864,000 people comes into force April 6.
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March 31, 2026
US Biz Group Asks EU To Limit Tax Abuse Rules' Application
The European Union's anti-tax abuse provisions should be limited to situations where avoidance is a genuine risk, and the 15% global minimum tax should take precedence over the tax avoidance directive when inconsistencies arise, a U.S. business lobbying group told the bloc.
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March 31, 2026
EU Resists Calls To Suspend Carbon Tax On Fertilizers
The European Union's executive branch expressed caution over a call from member countries to exempt imported fertilizers from the bloc's carbon leakage levy in support of farmers amid price rises linked to the U.S.-Iran war.
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March 30, 2026
FinCEN Cautions On Benefits Fraud, Floats Tipster Award Plan
The U.S. Department of the Treasury's illicit finance watchdog called Monday for banks to step up monitoring for Medicare and Medicaid fraud, issuing new guidance on flagging suspicious activity, which came as officials also moved to incentivize financial crime reporting with new draft rules to offer tipster rewards.
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March 30, 2026
Emmerson Seeks $1.22B From Morocco Over Potash Mine
British mining company Emmerson PLC on Monday submitted its arguments before an international tribunal based on Morocco's purported breaches of a bilateral investment treaty, accusing the country of expropriating a potash mine in a $1.22 billion arbitration case.
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March 30, 2026
Morgan Lewis Brings On More Tax Pros From Baker McKenzie
Morgan Lewis & Bockius LLP announced Monday it has welcomed a four-member Baker McKenzie team with experience in tax and transfer pricing to the firm's New York office.
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March 30, 2026
UK-Peru Tax Treaty Reaches Final Step In UK
Britain's Foreign Office said Monday that the Peru-U.K. treaty to eliminate double taxation between the two countries has been presented to Parliament for review, which will complete its final step in the U.K.
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March 27, 2026
Canada Gov't Gets Procedural Win In Transfer Pricing Dispute
The Tax Court of Canada rejected a roof and insulation company's challenge against the government's decision to deny deductions for royalty payments to a foreign affiliate, holding that it doesn't have jurisdiction to adjust the company's cross-border pricing.
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March 27, 2026
US Takes $89M Perrigo Economic Substance Fight To 6th Circ.
The U.S. government is appealing a Michigan federal court's conclusion that Perrigo overpaid $89.2 million in taxes, which was based on a finding that the company's transactions with a foreign affiliate had economic substance rather than sole tax avoidance purposes.
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March 27, 2026
UK College Wins VAT Dispute Over Tax Status Of Funding
A technical college providing free courses to students with U.K. government funding was right to treat the funding as consideration for its taxable supply of services, making it subject to value-added tax that could be recovered from HM Revenue & Customs, a London court ruled Friday.
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March 27, 2026
UK Litigation Roundup: Here's What You Missed In London
The past week in London has seen Apple hit back at a tech company's wireless charging patent claim, a flurry of businesses bring COVID-19 pandemic insurance claims as a key deadline draws closer and Ipulse Partners LLP file a claim against a luxury yacht company it represented in a trademark dispute. Here, Law360 looks at these and other new claims in the U.K.
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March 27, 2026
No £21M VAT Refund For German Pharma Co., UK Court Says
A German pharmaceutical manufacturer isn't owed nearly £21.5 million ($28.5 million) in value-added tax refunds for the rebated portion of products it supplied to the U.K.'s National Health Service, the Upper Tribunal said in a reversal, finding that a lower court misapplied EU court precedent.
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March 27, 2026
Revamped EU Customs Will Have New Anti-Abuse Measures
The European Commission will have the power to take EU member states to court if they abuse a newly announced fast-track customs scheme by allowing noncompliant firms to benefit, a European Union official said Friday.
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March 26, 2026
Recovery Of State Aid Can't Target Related Cos., ECJ Advised
The European Commission overstepped when it ordered Belgium to recover unlawful state aid not just from companies that received tax exemptions but from every member of their corporate groups, an adviser to the European Union's top court said Thursday.
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March 26, 2026
4 Key Questions On Tariff Investigations
The U.S. announced a bevy of new trade investigations this month to underpin a tariff regime intended to replace duties struck down by the U.S. Supreme Court, but questions remain about the fate of deals struck with trading partners and whether importers will face higher tariffs. Here, Law360 examines four questions on the implications of those investigations.
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March 26, 2026
Italy's Tax Regime Doesn't Flout EU Law, Court Adviser Says
Italy isn't breaking with European Union law by limiting tax deductions on certain intercompany interest payments, an adviser to the EU's top court said Thursday, holding the provision is nondiscriminatory because it looks at the location of assets, not entities.
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March 26, 2026
Wet Suits Don't Qualify For Lower Duty Rate, UK Court Rules
A London court on Thursday rejected a wet suit company's effort to secure a lower rate of customs duty on its products, agreeing with the U.K.'s tax authority that the items shouldn't be classified as rubber.
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March 26, 2026
Iran War Energy Tax Relief Must Be Temporary, OECD Says
Tax reductions to protect consumers from energy price rises linked to the Iran war must be targeted, temporary and hold incentives to lower energy use, the Organization for Economic Cooperation and Development said Thursday.
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March 26, 2026
EU Parliament Approves US Trade Deal With New Conditions
The full European Parliament voted Thursday to approve a set of contingencies on the European Union's trade deal with the U.S. that would implement major tariff cuts, including the ability to suspend the agreement if President Donald Trump raises tariffs or introduces new ones.
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March 26, 2026
Sweden Floats Rules For Pillar 2's Side-by-Side Safe Harbor
Sweden's Ministry of Finance proposed several measures to simplify existing rules under the worldwide corporate minimum tax agreement known as Pillar Two, including a provision that would implement a recently agreed-to side-by-side safe harbor.
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March 26, 2026
France To Crack Down On Bypassing Of Small Parcel Tax
France will expand the power of its customs officials to allow them to better identify and penalize traders that are circumventing a new small parcel tax, the government announced.
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March 25, 2026
Small-Biz Owners Can't Unfreeze Corp. Transparency Act Case
A Texas federal judge declined to unpause a challenge to the Corporate Transparency Act brought by two small-business owners who the U.S. government argued would have moot claims after the U.S. Treasury Department finalizes new regulations.
Expert Analysis
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
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Tariffs And FCA Create Perfect Storm For Importers
The Trump administration's aggressive tariff policies pose a high risk to certain importation practices that are particularly likely to trigger False Claims Act enforcement, say attorneys at Jeffer Mangels.
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US Reassessment Of OECD Tax Deal Is Right Move
The wholesale U.S. reevaluation of the Organization for Economic Cooperation and Development's global tax deal ordered by President Donald Trump is a positive step that could ultimately create a more durable international tax system, says Anne Gordon at the National Foreign Trade Council.
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Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.
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Adapting To Private Practice: From DOJ Leadership To BigLaw
The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.
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How The CRE Industry Is Adapting To Tariff Uncertainty
Amid uncertainty about pending tariffs and their potential ripple effects, including higher material costs, supply chain delays and tighter margins, commercial real estate industry players are focusing on strategic planning and risk mitigation, says Daniel Diaz Leyva at Day Pitney.
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Law Firm Executive Orders Create A Legal Ethics Minefield
Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.
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Trade Policy Shifts Raise Hurdles For Gov't And Cos. Alike
The persistent tension between the Trump administration's fast-moving and aggressive trade policies and the compliance-heavy nature of the trade industry creates implementation challenges for both the business community and the government, says Sara Schoenfeld at Kamerman.
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Firms Must Embrace Alternative Billing Models Or Fall Behind
As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.
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How Attorneys Can Master The Art Of On-Camera Presence
As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.
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Firms Still Have Lateral Market Advantage, But Risks Persist
Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.
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We Must Allow Judges To Use Their Independent Judgment
As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.