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April 10, 2026
Absent Taxpayer Can Pursue Appeal Over Missed Hearing
A Scottish company director can challenge a ruling on payroll tax liability following case proceedings he didn't attend, but he cannot also contest the evidence used against him, a tax tribunal said Friday.
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April 10, 2026
US Biz Group Presses EU To Curtail Pillar 2 Clashes
A group representing U.S. business interests in the European Union called on bloc lawmakers to reduce overlaps between EU tax policy and the global minimum tax initiative from the Organization for Economic Cooperation and Development known as Pillar Two.
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April 09, 2026
Rivera's Ex-Partner Kept Cut Of $50M Venezuela Contract
Real estate developer and convicted drug trafficker Hugo Perera told jurors Thursday he regretted "1,000%" getting involved with former U.S. Rep. David Rivera in a $50 million contract with a unit of Venezuela's state-owned oil company but admitted he kept his $5 million cut of the deal.
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April 09, 2026
IRS Urged To Clarify Foreign-Owner Rules For Energy Credits
Public power and nuclear associations, along with battery groups, are among stakeholders urging the Internal Revenue Service to clarify foreign ownership rules that could disqualify projects from certain clean energy tax credits, emphasizing that timely guidance is critical to securing project financing.
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April 09, 2026
Trade Court Shifts Tariff Refund Proceedings To New Suit
The underlying U.S. Court of International Trade suit serving as the core of the government's development of a refund system for the now-invalidated International Emergency Economic Powers Act tariffs has changed after the original case was dismissed.
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April 09, 2026
Germany Lists Countries With Global Minimum Tax Laws
Germany's Finance Ministry amended its global minimum tax legislation by adding a list of jurisdictions that have adopted qualified corresponding measures, with the amendment taking effect Thursday.
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April 09, 2026
UK Drafts Carbon Border Tax Rules To Match EU System
The U.K. tax authority released draft regulations on the country's carbon border tax regime Thursday that would broadly align it with the European Union's system for taxing carbon-intensive imports.
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April 09, 2026
Fate Of Wealth Tax Hangs In Balance In Hungary Election
The outcome of Hungary's parliamentary election Sunday could determine whether the country adopts a wealth tax, a proposal that feeds into wider debates in Europe around tax policy fairness and effectiveness.
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April 09, 2026
OECD Calls For Neutral Taxation As Growth Driver
Lawmakers should favor neutral tax policies such as value-added tax and certain property levies if they want to boost economic growth, the Organization for Economic Cooperation and Development said in a report released Thursday.
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April 09, 2026
Insurance Body Calls For Changes To EU Tax Reform Plans
Insurance Europe has urged European Union lawmakers to give workplace pension institutions that are regulated as insurers the same fast-track dividend tax relief as other pension providers in tax reforms which are pending.
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April 08, 2026
Tax Court Limits Varian's Deemed Dividends Deduction
A deduction that California-based Varian Medical Systems was allowed for deemed dividends must be reduced by the amount of its corresponding foreign tax credit, the U.S. Tax Court held Wednesday.
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April 08, 2026
Oil Giants Owed Far More Tax Abroad Than In US, Report Says
Major U.S. energy companies continued to owe far more taxes abroad than domestically last year, with Exxon Mobil and Chevron each incurring less than 10% of their total liabilities from the federal government, the Financial Accountability and Corporate Transparency Coalition said in a report.
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April 08, 2026
Pryor Cashman Hires Tax Atty In NY From Curtis
Pryor Cashman LLP announced Tuesday that it has hired a former Curtis Mallet-Prevost Colt & Mosle LLP partner, touting her history advising businesses on complex tax matters across jurisdictions.
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April 08, 2026
Jamaica Saw $7.7B In Transfer Pricing Reports, OECD Says
Jamaica's tax authority saw a major boost in disclosures of transfer pricing transactions since overhauling its legal framework a decade ago, with transactions worth €6.6 billion ($7.7 billion) disclosed in the 2022-2023 fiscal year, the OECD said Wednesday in a report.
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April 08, 2026
Engineering Co. Owes £3M Contributions, UK Court Says
A Scotland-based engineering company is on the hook for £2.9 million ($3.9 million) in national insurance contributions, according to a U.K. appeals court, which held the company couldn't avoid contributions by moving employee contracts offshore.
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April 08, 2026
1 Year Later, How Tariffs Have Crept Into Real Estate Contracts
In the year since President Donald Trump's Rose Garden announcement of sweeping worldwide tariffs last April, real estate and construction lawyers have wrestled with how duties or potential duties fit into clients' deals, and sources recently shared more than half a dozen contract examples from the past year with Law360 Real Estate Authority.
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April 08, 2026
UK Gov't Expands Tax Relief For Startup Investment
The U.K.'s Labour government is expanding investment tax relief to unlock £100 million ($134.4 million) worth of funding for startups and early-stage businesses looking to grow, according to HM Treasury.
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April 08, 2026
Swiss Implement Guidance On Minimum Tax Safe Harbors
Switzerland is implementing OECD guidance on the 15% global minimum tax with regards to several safe harbors, including an exemption for U.S. companies, and the treatment of deferred tax assets, according to the country's tax authority.
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April 07, 2026
Rivera Kept $50M Venezuela Deal Quiet, Ex-Partner Says
The government's star witness took the stand Tuesday in the criminal case against former U.S. Rep. David Rivera of Florida, telling jurors that Rivera and others kept a $50 million consulting contract with a unit of Venezuela's state-owned oil company quiet because of concerns about how it would be perceived in Miami.
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April 07, 2026
Partnership Wants Tax Court To Reconsider Basis Question
A partnership asked the U.S. Tax Court to reconsider its finding that a company contributing a promissory note for a stake in the partnership had zero basis in the note, saying basis must be determined when a note is contributed, not at its conception.
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April 07, 2026
UK Oil Co. Can Avoid £167M Tax Assessment, Tribunal Says
A U.K. oil company isn't liable for a £167 million ($221 million) increase to its taxable profits because for tax purposes it shouldn't be treated as having acquired an oil-related business following an intra-group transfer, according to an Upper Tribunal decision published Tuesday.
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April 07, 2026
IRS Updates Foreign Housing Expense Limits For 2026
The Internal Revenue Service released adjustments Tuesday to the limitation on foreign housing expense deductions and exclusions for 2026.
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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.
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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.
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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.
Expert Analysis
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Unpacking The Legal Foundation Of Trump's New Trade War
President Donald Trump's recent executive orders and proclamations regarding emergencies at the U.S. border are based on statutory powers enabling a president to address extraordinary external threats — and could be used to fend off legal challenges to the tariffs levied on Mexican and Canadian goods, says Chris Zona at Mandelbaum Barrett.
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When Innovation Overwhelms The Rule Of Law
In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.
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Imagine The Possibilities Of Openly Autistic Lawyering
Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.
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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.