International

  • April 01, 2026

    India Exempts Old Foreign Investments From Avoidance Rule

    Foreign investors in Indian securities will not be subject to tougher scrutiny for tax avoidance with respect to gains from transactions made prior to April 2017 as of Wednesday, the country's Ministry of Finance said.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

Expert Analysis

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    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.

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    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.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    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.

  • Mentorship Resolutions For The New Year

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    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.

  • Tax Directive Marks Milestone In Harmonizing EU System

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    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.

  • 5 Litigation Funding Trends To Note In 2025

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    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.

  • Rethinking Litigation Risk And What It Really Means To Win

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    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.

  • Small Biz Caught In Corporate Transparency Act Crossfire

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    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.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    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.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    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.

  • What's Ahead As Transparency Act Comes To A Crossroads

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    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.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    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.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    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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