International
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September 28, 2026
Australia Tax Take $3.2B Above Forecast, Gov't Says
Australia's tax take for the 2025-2026 fiscal year was AU$4.6 billion ($3.2 billion) above forecast on the back of strong collections from its retirement savings program and investment income and despite tax cuts, the government said Monday.
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September 28, 2026
Creditor Has Priority Over Co.'s Tax Refunds, Court Says
An Australian coal mining company's secured creditor has first priority over a chunk of about AU$7.5 million ($5.3 million) in contested tax refunds compared with a company that purchased the refunds, the Supreme Court of Queensland said, reversing a trial court's decision.
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September 28, 2026
US, China Reach Deal On Tariff Cuts On $30B In Goods Each
An intergovernmental body tasked with managing trade between the U.S. and China has reached an agreement on $30 billion worth of nonsensitive goods exported from one country to the other that could benefit from more favorable tariff treatment.
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September 28, 2026
'Survivor' Winner Asks 1st Circ. To Vacate $3.3M Tax Ruling
The First Circuit should vacate a Rhode Island federal court's $3.3 million tax judgment against the first "Survivor" winner, he told the appeals court, saying a senior U.S. district judge improperly refused to review an objection he filed challenging his tax debt.
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September 28, 2026
High Court Ruling Requires FBAR Case Redo, 5th Circ. Told
The U.S. government asked the Fifth Circuit to vacate and remand a Texas federal court's decision that struck down the IRS' $1 million penalty assessment over a woman's undisclosed foreign bank accounts, saying that a June U.S. Supreme Court decision conflicts with the trial court's ruling.
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September 28, 2026
2 Men Deny Role In Alleged Tax Avoidance Scheme
Two men accused of defrauding the government by running a tax-avoidance scheme pled not guilty on Monday, with a trial due to be held in spring 2027.
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September 28, 2026
EU To Remove Panama, Vietnam From Tax Blacklist
The European Union is set to remove Panama and Vietnam from its primary list of noncooperative jurisdictions for tax purposes during a planned update in October, three EU officials told Law360 on Monday.
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September 25, 2026
Online Gambling Co. Wins £13M Tax Appeal Over Free Spins
A gambling company isn't liable for about £13.2 million ($17.5 million) in U.K. remote gaming duties because free spins it awarded as prizes from a game for new users qualified for an exclusion from those duties, a London court said Friday.
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September 25, 2026
WTO To Weigh Russian Claim EU Carbon Levy Breaks Rules
The World Trade Organization said Friday it will consider Russia's challenge that the European Union's carbon import levy poses significant trade barriers despite the bloc's protest that it is unreasonable to treat seriously a complaint raised by a member waging a war of aggression.
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September 25, 2026
Revamping UK Property Tax Could Fuel Spending, Group Says
The U.K. government should consider introducing a proportional property tax to replace council tax and stamp duty, a move that could unlock more than £10 billion ($13.2 billion) in consumer spending, a campaign group said Friday.
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September 25, 2026
IRS Compliance Takes Up $387B Worth Of Time, Group Says
Americans are estimated to spend almost 6.9 billion hours complying with Internal Revenue Service filing and reporting requirements in 2026, representing roughly $387 billion in potential lost productivity to the U.S. economy, the Tax Foundation said in a report released Friday.
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September 25, 2026
Taxation With Representation: Kirkland, Latham, McDermott
In this week's Taxation With Representation, Royal Caribbean invests billions in a joint venture with Sandals, Telix Pharmaceuticals buys ITM Isotope Technologies Munich, and Priority Technology makes a go-private deal with an investor group helmed by the company's chair and CEO.
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September 25, 2026
Finland Floats Pass-Through Tax Rules For Investment Funds
Finland's Ministry of Finance published draft legislation Friday for plans to no longer tax limited partnership investment funds as corporations and to instead create new rules that would allocate the fund's income directly to investors.
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September 24, 2026
US Group Can Fight Belgian Min. Tax Backstop, Court Says
A U.S. business advocacy group can continue fighting Belgium's backstop to the 15% global minimum tax despite the European Commission endorsing an exemption for American companies because U.S. companies' Belgian subsidiaries may still be affected, the Belgian Constitutional Court said Thursday.
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September 24, 2026
IRS Extends Grace Period For Int'l Money Transfer Tax Errors
The Internal Revenue Service extended relief from penalties for U.S. financial institutions that handle overseas money transfers and that must accurately deposit excise taxes as required under the budget reconciliation bill enacted in 2025, the agency announced Thursday.
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September 24, 2026
Construction Co. Administrators Recover £3.4M From HMRC
Administrators for collapsed construction company Ardmore Construction recovered £3.4 million ($4.5 million) in overpayments from Britain's tax authority, according to a public filing.
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September 24, 2026
UK Corporate Tax Receipts Hit £100B As Rates Rise
U.K. corporate tax revenue surpassed £100 billion ($132.1 billion) in financial year 2025-26, according to official data published Thursday.
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September 24, 2026
France Calls For Harmonized Customs Intermediary Process
French delegates at the Council of the European Union are pushing for more streamlined treatment of customs intermediaries across member states to fight value-added tax fraud and unfair business competition, according to a policy note seen by Law360 on Thursday.
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September 24, 2026
Canadian Trust's Tax Year Didn't End At Wind Up, Court Says
The tax year of a Canadian trust that shut down just before the end of 2023 ran through the end of the calendar year, so new ownership reporting rules applied, the Tax Court of Canada said, upholding a late-filing penalty.
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September 24, 2026
EU Countries Criticize UN Tax Framework Process As Biased
A clear majority of European Union countries criticized the tax policy framework steered by the United Nations and voiced concerns during a meeting about bias and inadequate technical processes, three EU officials told Law360.
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September 23, 2026
Overseas Income Regs May Cause M&A Headaches
Regulations proposed by the U.S. Treasury Department would provide clean breaks for companies that sell more than 50% of their foreign affiliates, but transactions that fall below this threshold could still expose corporations to post-closing tax risks and deal friction.
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September 23, 2026
Europe's International Tax Abuse Mostly Regional, Group Says
Companies and individuals across the world shifted or held an estimated $1.6 trillion across borders primarily to avoid or evade taxes in 2022, with money from Europe mostly destined for other European countries, according to a tool launched Wednesday by the Tax Justice Network.
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September 23, 2026
Aventis Denies Owning Assets In $40M Tax Fight At 3rd Circ.
The U.S. Tax Court contradicted its own findings by deciding that pharmaceutical company Aventis controlled assets in an investment vehicle with a French affiliate, couldn't deduct related payments and was liable for nearly $40 million in income taxes, the company told the Third Circuit.
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September 23, 2026
HMRC Disputes £400M Inheritance Tax Underpayment Claim
Britain's tax authority disputed a claim from a law firm that it suspects wealthy individuals may have underpaid inheritance tax by as much as £392 million ($523.2 million) in fiscal year 2025-26, saying the figure represents tax under consideration, not an estimate of tax owed or underpaid.
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September 23, 2026
Watchdog Revises Auditor External Expert Standards
Britain's accounting watchdog has revised two of its standards on using the work of an external expert in the audit process, aligning them Wednesday with changes made by an international standard-setter.
Expert Analysis
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How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.
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Preserving Refunds As Tariffs Await Supreme Court Weigh-In
In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.
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Writing Musicals Makes Me A Better Lawyer
My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.
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Adapting To Private Practice: From Va. AUSA To Mid-Law
Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.
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7 Document Review Concepts New Attorneys Need To Know
For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.
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Agentic AI Puts A New Twist On Attorney Ethics Obligations
As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.
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Opportunity Zone's Future Corp. Tax Benefits Still Uncertain
Despite recent legislative enhancements to the qualified opportunity fund program, and a new G7 understanding that would exempt U.S.-parented multinationals from the undertaxed profits rule, uncertainties over future tax benefits could dampen investment interest in the program, says Alan Lederman at Gunster.
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How GILTI Reform Affects M&A Golden Parachute Planning
Deal teams should evaluate the effect of a recent seemingly technical change to U.S. international tax law on the golden parachute analysis that often plays a critical part of many corporate transactions to avoid underestimating its impact on an acquirer's worldwide taxable income following a triggering transaction, say attorneys at MoFo.
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Demystifying The Civil Procedure Rules Amendment Process
Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.
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Parenting Skills That Can Help Lawyers Thrive Professionally
As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.
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Trump Tax Law's Most Impactful Energy Changes
The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.
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Adapting To Private Practice: From Texas AUSA To BigLaw
As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.
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Advice For 1st-Gen Lawyers Entering The Legal Profession
Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.