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International
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June 03, 2026
USTR Seeks Input On China Preferential Trade Mechanism
The Office of the U.S. Trade Representative announced what it is calling a government-to-government mechanism that will manage bilateral trade between the U.S. and China, including by considering tariff cuts, and asked for public comments on the program's development.
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June 03, 2026
Australia Considers Floating Tax Whistleblower Rewards
The Australian Treasury is seeking feedback on its tax whistleblowing framework, including whether the regime should offer financial incentives for exposing misconduct and whether current rules effectively protect those who already do.
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June 03, 2026
EU Court Upholds Denial Of Late VAT Correction
European Union law on value-added tax does not prevent member states from restricting VAT corrections after the closure of an audit period, an EU court said Wednesday, provided that the taxpayer had a reasonable opportunity to correct the submission before the deadline.
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June 02, 2026
Brazil Facing 25% US Tariff Over IP, Other 'Unfair Practices'
The U.S. Trade Representative proposed hitting Brazil with a broad 25% tariff following a trade investigation that it says uncovered a slew of "unfair practices that imposed burdens on American businesses," including poorly enforced intellectual property rights and preferential tariffs.
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June 02, 2026
US Pushes To Keep Trump Tariffs In Effect During Appeal
The Federal Circuit should maintain a pause on a lower court's order blocking President Donald Trump's temporary global tariffs with respect to Washington state and two businesses, the U.S. argued, saying the merits "lopsidedly" favor a stay during the government's appeal.
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June 02, 2026
Fennemore Craig Builds Calif. Presence With Boutique Tie-Up
Fennemore Craig PC has launched its 24th office with the addition of a 15-person team of attorneys and legal professionals from Northern California boutique Reynolds Law LLP.
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June 02, 2026
HMRC Should Extend Tax Filing Pilot, Industry Groups Say
Britain's tax authority should extend the time for a pilot of a standardized corporate tax filing system for more than 3 million companies, two industry groups said Tuesday.
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June 02, 2026
EU Parliament Trade Committee Advances US Trade Deal
With a July 4 deadline set by President Donald Trump looming, the European Union moved one step closer to implementing its trade deal cutting tariffs — though with added guardrails — as a Parliament committee voted Tuesday to advance the legislation.
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June 02, 2026
EU Says Blocwide Digital Tax Could Bring In €5B Per Year
The European Union estimates that a 3% tax on digital services in the region could bring in €5 billion ($5.8 billion) annually for the bloc's budget, according to a European Commission document seen by Law360 on Tuesday.
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June 02, 2026
Gov't Warned On Tax Regime For Collective Pension Plans
The government should consider new tax rules to ensure new collective pension plans are a success, a consultancy warned on Tuesday.
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June 01, 2026
Int'l Tax In May: Tariff Refunds Begin, New Levies Thrown Out
The U.S. Court of International Trade held last month that the temporary tariffs imposed by President Donald Trump under Section 122 of the Trade Act are illegal, and companies saw the first refunds of the levies they were meant to replace. The European Union, meanwhile, strengthened the safeguards in the trade deal it reached with the U.S. last year. Here, Law360 looks at some of the biggest international tax developments from May.
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June 01, 2026
OECD Seeks Input On Revision To Transfer Pricing Guidelines
The OECD is looking for feedback on draft revisions to its transfer pricing guidelines that deal with intragroup services, the organization said Monday.
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June 01, 2026
Fed. Circ. Affirms Dismissal Of Turkish Steel Duty Challenges
A Federal Circuit panel affirmed three U.S. International Trade Court rulings that collectively rejected a Turkish company's attempts to escape a duty on Turkish steel, finding on Monday that the company's appeals were broadly unsupported by the statutes it cited.
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June 01, 2026
EU Readies Tax Simplification Package With R&D Allowance
The European Union is preparing a shake-up of its corporate tax rules that could slash compliance costs by €7 billion ($8.15 billion) annually, according to an EU draft proposal seen by Law360 on Monday.
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June 01, 2026
EU Tax Gaps Push Company Cars Toward Petrol, Group Says
Two-thirds of European Union member states are not giving businesses a strong tax incentive to transition to using electric vehicles as company cars, according to an advocacy group.
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May 29, 2026
Expat Ordered Arrested For Skipping $20M FBAR Hearing
A Florida federal judge ordered the arrest of an expatriate U.S.-German citizen for failing to appear at a hearing to discuss civil sanctions over his failure to pay a nearly $20 million tax judgment for not disclosing foreign bank accounts.
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May 29, 2026
Canada Tax Court Rejects Gov't Stance In Bank Dividend Fight
The Tax Court of Canada agreed with two major banks that the Canadian government improperly raised a new issue in responding to their cases challenging the denial of dividends-received deductions, axing parts of the government's replies and refusing to winnow the banks' arguments.
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May 29, 2026
Taxation With Representation: Latham, White & Case, Vischer
In this week's Taxation With Representation, Fertitta Entertainment acquires Caesars Entertainment, Eli Lilly and Co. buys three companies involved in vaccine development, and nuclear energy company Newcleo Ltd. says it plans to go public by merging with a special purpose acquisition company, NewHold Investment Corp. III.
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May 29, 2026
Foreign Gov't Income Regs Aren't Retroactive, Treasury Says
The U.S. Treasury Department published guidance Friday clarifying that 2025 proposed rules regarding foreign sovereign wealth fund investment in the U.S. would not apply retroactively to the existing holdings of foreign governments.
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May 29, 2026
UK Farmers Call For Carbon Tax Break Despite Gov't Denials
A farmers group issued a call Friday for a carbon tax exemption on fertilizer, while the U.K.'s Labour government denied reports that it's holding talks on such a concession on the carbon border regime.
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May 28, 2026
New Zealand Aims To Loosen Tax Rules On Offshore Shares
New Zealand's government aims to loosen tax rules on offshore equity holdings, issue quarterly payments for research and development tax credits, introduce a levy on banks to cover regulatory costs and tighten that sector's thin capitalization rules, according to its budget, introduced Thursday.
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May 28, 2026
States Say Fed. Circ. Should Keep Tariff Block During Appeal
The Federal Circuit shouldn't stay an injunction blocking the collection of Section 122 tariffs from two businesses and Washington state while the federal government appeals the trade court ruling because the appeal is likely to fail, the businesses and 24 states said Thursday.
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May 28, 2026
HMRC Got £6.3B In Small-Biz, Individual Probes, Data Shows
Britain's tax authority recovered £6.3 billion ($8.4 billion) in extra tax from investigations into small businesses and individuals in 2025, up by around £1 billion in a year, according to data released by an accounting services company.
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May 28, 2026
Panama Eyes 15% Tax On Passive Income To Curb Shell Cos.
Panamanian lawmakers approved a 15% tax on the passive income of shell corporations that don't carry out real activities in the jurisdiction and receive undeclared earnings from foreign countries.
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May 28, 2026
EU Withholds Some Funds From Malta Over Tax Reform Delay
The European Union is holding back €38.17 million ($44.49 million) in support funds for Malta as the Mediterranean archipelago has not yet implemented a reform tackling aggressive tax planning practices, the EU's executive arm said in a news release.
Expert Analysis
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Litigation Funding Disclosure Debate: Strategy Considerations
In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.
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5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
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Tax Directive Marks Milestone In Harmonizing EU System
The Council of the European Union’s recently adopted tax directive is a significant step toward streamlining and modernizing procedures for member states, and will greatly reduce administrative burden and compliance costs for cross-border investors, says Martin Phelan at Simmons & Simmons.
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5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
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Rethinking Litigation Risk And What It Really Means To Win
Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.
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Small Biz Caught In Corporate Transparency Act Crossfire
Despite compliance being put on hold due to a nationwide preliminary injunction, small businesses have been caught in the middle of the legal battle over the Corporate Transparency Act — and confusion over the law's requirements could result in major penalties, say attorneys at Snell & Wilmer.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.
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What's Ahead As Transparency Act Comes To A Crossroads
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.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
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.
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E-Discovery Quarterly: Rulings On Custodian Selection
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.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
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.