International
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September 09, 2026
Aramark Loses £6.8M Employment Tax Avoidance Appeal
Food service company Aramark is liable for a £6.8 million ($9.2 million) tax bill from Britain's tax authority over an offshore employment arrangement after a London tribunal ruled Wednesday that catering crews on North Sea rigs were effectively supplied to provide services in the U.K.
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September 09, 2026
French Gov't Floats Reduction Of Tax On Large Corporations
The French prime minister announced plans Wednesday to reduce the country's tax on large companies, a levy originally intended as a temporary measure, citing goals of economic growth.
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September 09, 2026
US Bans Canadian Alcohol, Motorcycles After Tariff Retaliation
President Donald Trump continued the U.S. trade offensive against Canada after its northern neighbor's retaliatory tariffs went into effect, announcing a ban on Canadian imports of certain alcohol, dairy products and motorcycles starting this month.
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September 09, 2026
HMRC Launches New Tax Registration Service
Britain's tax authority announced Wednesday the launch of a registration service for self-employed individuals filing self-assessment tax returns that are due in January.
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September 08, 2026
Eaton Challenges IRS Example On Intercompany Loans
The IRS is misusing a regulatory example that is unrelated to its argument that Eaton cannot pay foreign affiliates for support that a lender would assume exists in the agency's bid to reduce related-party interest rates and fees, the company told the U.S. Tax Court.
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September 08, 2026
OECD Says Corporate Tax Rates Stayed Flat At 21.2% In 2025
The average combined corporate income tax rate was 21.2% last year across many major economies, remaining basically flat for a third consecutive year, the OECD said Tuesday in a report, while a trend of sector-specific corporate tax hikes continued.
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September 08, 2026
Aussie Tax Office Issues Royalty Guidance After Pepsi Ruling
The Australian Taxation Office published guidance covering situations when intercompany payments under software arrangements constitute taxable royalties, including definitions that incorporate a 2025 decision from Australia's highest court that sided with Pepsi in a royalty withholding tax dispute.
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September 08, 2026
With New Tax Partner, Simpson Thacher Boosts Sports Focus
Jonathan Westreich joined Simpson Thacher & Bartlett LLP as a tax partner in its Los Angeles office, the firm announced Tuesday, deepening the firm's sports, media and entertainment bench.
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September 08, 2026
IRS Accepting Applications To 2027 Real-Time Audit Program
The Internal Revenue Service is accepting applications for its compliance assurance process real-time audit program for 2027, the agency announced Tuesday.
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September 08, 2026
Canada Defends Retaliatory Tariffs Against US As Necessary
Canadian Prime Minister Mark Carney defended Canada's retaliatory tariffs against the U.S. as they went into effect Tuesday, saying they are needed to protect Canadian workers and industries from President Donald Trump's latest trade war action.
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September 08, 2026
DC Circ. Affirms Injunction Against IRS-ICE Data Sharing
The D.C. Circuit affirmed a lower court's preliminary injunction Tuesday barring the IRS from sharing taxpayer data with immigration authorities, finding that the coalition challenging the deal has standing and that the arrangement likely violates the law.
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September 08, 2026
Biotech Company Pays £7.4M To Settle Russia Export Breach
The U.K. arm of an international genome sequencing company has paid a record £7.4 million ($10 million) for breaching export controls after it admitted to supplying sanctioned goods to Russia, HM Revenue & Customs said Tuesday.
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September 08, 2026
HMRC Sets Out £70K Cap In Loan Charge Tax Settlements
HM Revenue & Customs set out new guidance for the U.K.'s loan charge settlement scheme, including a five-step calculation, a cap of £70,000 ($94,600) on discounted payments and a time limit for taxpayers.
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September 08, 2026
HMRC Issues Post-Brexit Duty-Free Changes For Alcohol
Britain's tax authority said Tuesday that it's changing duty-free allowances on alcohol for travelers entering the U.K. starting in October as part of post-Brexit measures to simplify rules.
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September 08, 2026
EU Figure Defends Tax Data Guards Amid Exchange Concerns
Amid criticism that taxpayer privacy is not sufficiently protected, a European Union tax official said Tuesday that the bloc has strong measures in place to address data-protection breaches and protect taxpayers, such as the suspension of information sharing between member states.
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September 07, 2026
Healey Won't Rule Out Tax Hikes Despite Business Demands
Chancellor John Healey declined on Monday to rule out tax hikes in the autumn Budget statement despite demands from industry groups to reduce the fiscal pressure on businesses.
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September 07, 2026
EU Nations Fear Digital Tax Backlash Ahead of Budget Crunch
A number of European Union countries oppose the inclusion of a bloc-wide digital services tax in the EU's long-term budget because of its potential to aggravate geopolitical tensions, according to a Council of the European Union document seen by Law360 on Monday.
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September 04, 2026
4 Books Transfer Pricing Economists Think You Should Read
What do transfer pricing experts — economists, specifically — do in the summer? In July, many of them attend the National Association for Business Economics' annual transfer pricing symposium and discuss their favorite books with Law360 during the coffee breaks. Others were kind enough to do it during their regular work hours. Here, Law360 looks at four of their picks.
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September 04, 2026
Pfizer Can't Cut Ala. Tax With Shuffled Loans, Court Affirms
Pfizer cannot reduce its Alabama corporate income tax liabilities by deducting $658 million in interest payments made to an Irish affiliate that shuffled them to Luxembourg affiliates as tax-free dividends, the Alabama Court of Civil Appeals said Friday, affirming a lower court's decision.
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September 04, 2026
Hong Kong And Slovenia Sign Tax Treaty
Hong Kong and Slovenia signed a tax treaty Friday that would slash withholding tax rates for Hong Kong residents, according to the Inland Revenue Department.
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September 04, 2026
4th Circ. Affirms $2.9M IRS Fine For Unreported Accounts
The Fourth Circuit affirmed a $2.9 million fine Friday against a Hong Kong-based U.S. businessman, holding that he should have known there was a "grave risk" of inaccurate tax filings when he failed to disclose offshore accounts to the IRS.
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September 04, 2026
Singapore's Tax Take Rises To $77B, Driven By Biz Tax
Singapore collected 97.3 billion Singapore dollars ($76.8 billion) in tax revenue during its 2025-26 fiscal year, about 9.4% more than the previous cycle, driven by corporate income tax, the country's Inland Revenue Authority said Friday.
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September 04, 2026
BlueCrest Ruling Sparks Tax Uncertainty For UK Firms
The U.K. Supreme Court's recent ruling that fund managers are taxable as employees rather than partners injects considerable uncertainty into the financial services industry, with companies potentially facing increased scrutiny from tax authorities and less predictable tax obligations.
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September 04, 2026
Spain Calls For EU Energy Firm Tax To Fund Climate Action
Spain called on the European Union to consider a levy on the profits of oil and gas companies to fund the region's response to the climate crisis, according to a letter and policy paper seen Friday by Law360.
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September 04, 2026
EU Countries Bristle At Tax Avoidance Rule Proposal
European Union member states are concerned that proposed changes to anti-tax avoidance rules, such as those that relate to how much interest companies can deduct from taxable profits, may result in revenue losses and an increased risk of tax abuse, EU officials told Law360 on Friday.
Expert Analysis
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Attacks On Judicial Independence Tend To Manifest In 3 Ways
Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.
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Section 899 Could Be A Costly Tax Shift For US Borrowers
Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.
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Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use
The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.
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In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable
The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.
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How Attorneys Can Become Change Agents For Racial Equity
As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.
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Adapting To Private Practice: From US Attorney To BigLaw
When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.
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The Ins And Outs Of Consensual Judicial References
As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.
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The BigLaw Settlements Are About Risk, Not Profit
The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.
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Customs Fraud Enforcement In The Age Of Tariffs
In the wake of the Trump administration’s new approach toward tariffs, two recent Justice Department developments demonstrate aggressive customs fraud enforcement, with the DOJ emphasizing competitive harm to American businesses, and signaling that investigations will likely involve both civil and criminal enforcement tools, say attorneys at Bernstein Litowitz and London & Naor.
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Power To The Paralegals: An Untapped Source For Biz Roles
Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.
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How Trucking Cos. Can Keep Rolling Under Tariff Burdens
Recent Trump administration tariffs present major challenges for the transportation and logistics sector — and, in particular, trucking — but providers who focus on operational efficiency, cost control, customer relationships, creative contract structures and unique offerings will stand out from the competition, say attorneys at Benesch.
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$38M Law Firm Settlement Highlights 'Unworthy Client' Perils
A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies.
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Jurisdictional Issues At Play In 9th Circ.'s FCA Trade Case
A decision by the Ninth Circuit in Island Industries v. Sigma Corp. could result in the U.S. Court of International Trade’s exclusive jurisdiction over trade-related FCA cases, a big shift in the enforcement landscape just as tariffs take center stage in trade policy, say attorneys at Haynes Boone.