International

  • April 07, 2026

    HMRC Clarifies Tax Relief For Investors Moving To UK

    Individuals who moved to the U.K. in recent years have until the end of January 2028 to file for tax relief under the foreign income and capital gains regime, Britain's tax authority said in new guidance Tuesday.

  • April 07, 2026

    Floridian Says Jury Was Required Before $20M FBAR Fine

    A dual U.S.-German citizen urged a Florida federal court to reject a magistrate judge's recommendation to uphold a nearly $20 million tax judgment for undisclosed foreign bank account information, contending the judge failed to recognize a recent change in the law about access to jury trials. 

  • April 08, 2026

    CORRECTED: HMRC Takes On New Powers As Tax Dodge Measures Kick In

    HM Revenue and Customs has assumed new powers to tackle tax fraud and evasion as key parts of new legislation take effect, including tougher rules on construction industry schemes and penalties for promoters of tax avoidance arrangements. Correction: A previous version of this article misstated which HMRC reforms took effect on April 6. The error has been corrected.

  • April 06, 2026

    Chewy Investor Settles Suit Against BC Partners For $29.5M

    A Chewy Inc. investor has brokered a $29.5 million deal with BC Partners that, if finalized, would settle the investor's derivative suit that alleged BC Partners saddled Chewy investors with potential tax liabilities following a financially unfair downstream merger involving PetSmart Inc., the parties told the Delaware Chancery Court on Monday.

  • April 06, 2026

    IRS' Proposed Voluntary Disclosure Rule Could Be Dissuasive

    The IRS has proposed relaxing the 75% civil fraud penalty for participants in its voluntary disclosure program, but a corresponding 90-day deadline for complying with all payment and filing requirements could discourage some taxpayers from coming forward.

  • April 06, 2026

    Germany, Italy Ask EU For Windfall Tax On Energy Companies

    Germany, Italy, Spain, Austria and Portugal have asked the European Union to create a windfall profits tax on energy companies so governments can finance relief for spiking oil prices fueled by the U.S. and Israel's war with Iran, the EU and three finance ministries told Law360 on Monday.

  • April 06, 2026

    Activewear Co. Fabletics Sued Again For Tariff Refunds

    Fabletics, the activewear company cofounded by actress Kate Hudson, was hit with a proposed class action in California federal court Friday alleging it is improperly pocketing tariff surcharges from customers and is refusing to commit to refunds, weeks after a similar suit was filed in Illinois state court.

  • April 06, 2026

    Int'l Tax In March: Tariff Refunds Coming Amid New Disputes

    Tariffs dominated the headlines in March, with the process for refunding those illegally imposed under the International Emergency Economic Powers Act being set up — and customers demanding their cut from businesses. Here, Law360 looks at these and other international tax developments from last month.

  • April 03, 2026

    Iran War's Trade Fallout Likely To Spread Beyond Oil, Fertilizer

    The war in Iran has already shocked oil and gas prices worldwide and stakeholders expect further U.S. trade consequences related to the conflict including supply chain constraints, cost increases across a variety of goods, and industries and new geopolitical responses as the conflict continues.

  • April 03, 2026

    Australia Cuts Fuel Tax Further As Iran War Spikes Prices

    Australia will reduce its fuel excise tax by nearly 11% on top of an already halved rate to offer consumers relief as oil prices have spiked in the wake of the U.S. and Israel's war in Iran, Prime Minister Anthony Albanese said.

  • April 03, 2026

    Man Denies Owing Gov't $19M In Biofuel Tax Credit Fraud

    A businessman told a Utah federal court that he shouldn't need to pay over $19 million for a forfeited loan from a company central to a $511 million biofuel tax credit fraud because the government's calculations are unjust and a government asset tricked him into withholding payment.

  • April 03, 2026

    Law360 Announces The Members Of Its 2026 Editorial Boards

    Law360 is pleased to announce the formation of its 2026 Editorial Advisory Boards.

  • April 03, 2026

    Taxation With Representation: Cleary, Hogan Lovells, Wachtell

    In this week's Taxation With Representation, spice maker McCormick acquires Unilever's foods business, wholesale restaurant food distributor Sysco buys Jetro Restaurant Depot, and private equity giant KKR closes a fund focused on investments in North America.

  • April 03, 2026

    EU Steel Group Says Carbon Tax Rules Need Tightening

    A European steel association urged policymakers Friday to close what it said are loopholes in the European Union's carbon tax system, arguing that legislative tweaks proposed by the bloc fall short.

  • April 02, 2026

    Trump Orders 100% Pharma Tariff, Modifies Metals Duties

    Later this year, the U.S. will impose 100% tariffs on imported pharmaceuticals, but drug companies could qualify for reduced tariff rates as low as zero if they agree to invest domestically and enter most-favored-nation drug-pricing agreements with the government, according to an executive order President Donald Trump signed Thursday.

  • April 02, 2026

    US Tariffs Hiked Consumer Prices By 0.5% To 1%, Report Says

    The U.S. government's tariffs imposed last year likely raised consumer prices by 0.5% to 1%, the Yale Budget Lab said Thursday in a report that revised down its initial estimates.

  • April 02, 2026

    Inheritance Tax Changes To Hit Investment, Advisers Warn

    The U.K. government's plans to slash tax relief for inheritance tax on agricultural and business property coming into effect Monday will hit investors and family businesses, advisers told Law360.

  • April 02, 2026

    $3.6T Of Untaxed Personal Wealth Held Offshore, Oxfam Says

    About $3.6 trillion in untaxed household wealth was held offshore in 2024, exceeding the poorer half of humanity's combined wealth by about $1 trillion, Oxfam International reported Thursday.

  • April 02, 2026

    Germany Moves To Cut Passenger Tax After Outcry By Airlines

    Germany advanced a proposal to slash an air passenger tax in an effort to improve the competitiveness of its aviation industry, walking back a 2024 rate hike.

  • April 02, 2026

    Investors Settle £4.3M Case Against Tax Refund Lender

    Two investment companies that sued a tax refund lender and its directors for more than £4.3 million ($5.7 million) in unpaid debt have agreed to settle their case.

  • April 01, 2026

    Apple's Top Irish Branch Had $1.4B Minimum Tax Bill In 2025

    Apple's top subsidiary in Ireland had a $1.4 billion top-up tax liability under the 15% global minimum tax during its 2025 fiscal year, part of a $12.1 billion tax bill, according to its annual financial statement.

  • April 01, 2026

    EU, Gibraltar Advance Deal With Intro Of Transaction Tax

    European Union countries advanced a post-Brexit deal concerning the British overseas territory of Gibraltar on Wednesday, which includes the introduction of a transaction tax to reduce competitive distortions with Spain, according to a Council of the EU news release.

  • April 01, 2026

    HMRC Absorbs Valuation Office Ahead Of Mansion Tax

    Britain's Valuation Office Agency has been integrated into a new branch of HM Revenue and Customs before the rollout of a new tax on high-value homes, the tax authority said Wednesday.

  • April 01, 2026

    India Signs Record Number Of Transfer Pricing Agreements

    India signed a record number of advance pricing agreements, nearly 220, during its 2025-26 fiscal year, bringing the country's total number of concluded agreements above 1,000, according to its tax authority.

  • April 01, 2026

    Denmark Leads On Tax Burden As EU Reports Revenue Bump

    EU member states collected €7.1 trillion ($8.2 trillion) in taxes in 2024, a 5.6% increase from a decade-low total in 2023, according to a news release from the European Commission.

Expert Analysis

  • How Attys Can Use A Therapy Model To Help Triggered Clients

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    Attorneys can lean on key principles from a psychotherapeutic paradigm known as the "Internal Family Systems" model to help manage triggered clients and get settlement negotiations back on track, says Jennifer Gibbs at Zelle.

  • 3 Steps For In-House Counsel To Assess Litigation Claims

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    Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.

  • IRS And ICE Info Sharing Could Drive Payroll Tax Enforcement

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    Tax crimes are historically difficult to prosecute, but the Internal Revenue Services’ recent agreement with U.S. Immigration and Customs Enforcement to share taxpayer records of non-U.S. citizens could be used to enhance payroll tax-related enforcement against their employers, say attorneys at Holland & Knight.

  • Adapting To Private Practice: From DOJ Enviro To Mid-Law

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    Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.

  • Legal Ethics Considerations For Law Firm Pro Bono Deals

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    If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

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    The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.

  • Power To The Paralegals: The Value Of Unified State Licensing

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    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

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