International

  • August 03, 2026

    Nations Continue Push To Avoid Duplication In UN Tax Treaty

    Several countries continued to push for avoiding duplication of other international tax work during Monday's opening of a two-week negotiating session for the draft proposal of the United Nations' framework convention on international tax cooperation.

  • August 03, 2026

    Bermuda Firm Owes UK Tax In £41M Dispute, Tribunal Rules

    A Bermuda-based investment firm was a U.K. tax resident for several years and therefore may be liable for over £40.5 million ($54.3 million) in corporate tax because its beneficiary had effective control, a London tribunal ruled.

  • August 03, 2026

    Canada Imposes Temporary Cabinet Tariff But Exempts US

    Certain wood cabinets and vanities will be subject to a 25% surtax when imported into Canada under a temporary provision designed to protect the country's softwood lumber industry, though the Canadian government said a number of countries' imports — including the U.S. — are exempt.

  • August 03, 2026

    NGO Seeks UN Push For Unitary Tax To Tackle Profit Shifting

    Officials contributing to the United Nations tax talks should explicitly commit to a system of global unitary taxation to tackle corporate profit shifting, an advocacy group said.

  • July 31, 2026

    Law360 Names 2026's Top Attorneys Under 40

    Law360 is pleased to announce the Rising Stars of 2026, our list of more than 160 attorneys under 40 whose legal accomplishments belie their age.

  • July 31, 2026

    Wash. Tax Carrot Attracts Fewer Than 100 Foreign Sellers

    Washington's first-in-the-nation sales tax settlement program for unregistered foreign sellers attracted roughly 59 participants, and details on the amount of revenue the initiative generated should be available in the coming months, a state Department of Revenue manager told Law360.

  • July 31, 2026

    Corporate Settlors Can Owe Inheritance Tax, UK Tribunal Says

    The U.K.'s inheritance tax can apply to a corporate settlor of a trust when the trustees aren't domestic residents, the Upper Tribunal said Friday in a decision involving a company challenging its liability for the tax in relation to a Jersey trust.

  • July 31, 2026

    UK Estate Loses Inheritance Tax Break For London Offices

    The executors of a deceased man's estate are not eligible for a 100% inheritance tax break on his London-based serviced offices because they were an investment rather than a trade, the Upper Tribunal said in a judgment.

  • July 31, 2026

    Taxation With Representation: Latham, Matheson, S&C, Weil

    In this week's Taxation With Representation, DCC Energy PLC backs a takeover offer from investment firm KKR and Energy Capital Partners, the parent company of the New York Stock Exchange acquires MarketAxess Holdings Inc., and Grant Thornton Advisors LLC buys professional services adviser CBIZ Inc.

  • July 31, 2026

    Co. Found Liable For UK Inheritance Tax On Offshore Trust

    A company can be held liable by the U.K. tax authority for inheritance tax on assets held in an offshore trust, a London tribunal ruled Friday, saying a secondary liability rule applies to businesses, not just individuals.

  • July 31, 2026

    Portugal Gov't Approves Temporary Oil Windfall Tax

    Portugal's government said it has approved a temporary 33% windfall tax on excess profits earned in 2026 by oil and refining companies.

  • July 30, 2026

    CBP Outlines Rates, Classifications For Pharma Tariffs

    U.S. pharmaceutical giants aren't expected to face various tariff rates up to 100% on certain imported patented drugs and ingredients beginning Friday, but all importers must begin to classify their goods that will eventually be subject to the duties, according to customs guidance published Thursday.

  • July 30, 2026

    6th Circ. Wrestles with TCJA In FedEx's $89M Tax Refund Case

    A Sixth Circuit panel grappled Thursday with how to interpret interactions between the 2017 federal tax overhaul and the Internal Revenue Code's long-standing regime for offshore income as the judges weighed FedEx's bid for a tax refund of over $89 million.

  • July 30, 2026

    OECD To Publish Comments On Services Draft In August

    The OECD plans to publish at the end of August the comments it received on draft revisions to transfer pricing guidelines dealing with intragroup services, an official said at a conference Thursday.

  • July 30, 2026

    Perenco Beats HMRC's Challenge Of £39M In Tax Allowances

    British oil company Perenco is entitled to tax allowances of £39 million ($52.5 million) on the purchase of BP oilfields even though it agreed to sell part of the sites to Premier Oil days later, a London tribunal ruled, rejecting a challenge by HM Revenue & Customs.

  • July 30, 2026

    Airbus Pays HMRC £6.4M Over Export Control Breaches

    Aerospace giant Airbus reached an agreement with the U.K. tax authority to pay £6.4 million ($8.6 million) to settle claims that the company breached export control rules, the agency announced Thursday.

  • July 30, 2026

    EU Electricity Tax Proposal Lacks Legal Basis, Germany Says

    A European Union proposal to put an electricity tax change to a majority vote — rather than seeking member states' unanimous approval — is likely illegal and should therefore be dropped, according to a letter written by a German government official and seen Thursday by Law360.

  • July 29, 2026

    New CFC Levy Doesn't Tax Foreign Income, MTC Reps Say

    States can piggyback off the federal government's new tax treatment for income from controlled foreign corporations without bringing foreign income into their tax bases, Multistate Tax Commission representatives said Wednesday.

  • July 29, 2026

    Ruling May Further Erode IRS' Post-Loper Bright Authority

    The U.S. Court of Federal Claims recently held that a general congressional grant of authority by itself cannot support tax regulations, potentially weakening a foothold the IRS had planned to use after the U.S. Supreme Court's 2024 Loper Bright ruling.

  • July 29, 2026

    Official Defends IRS' Argument On Intercompany Loans

    Companies borrowing from their affiliates need to establish that they are doing so on an arm's-length basis, an Internal Revenue Service official said Wednesday, defending the agency's position in current litigation against Eaton Corp. at a conference in Washington, D.C.

  • July 29, 2026

    Bressler Grows In Northeast, Southeast With Atty Trio Hire

    Bressler Amery & Ross PC announced Wednesday that the firm has added three attorneys in Alabama, Florida and New Jersey to bolster its capabilities in commercial litigation, insurance defense, tax, trusts and estates.

  • July 30, 2026

    CORRECTED: Tipster's Info Didn't Aid IRS Audit Of Co., DC Circ. Told

    The Internal Revenue Service appropriately denied a whistleblower award to an individual alleging that a company underpaid taxes by not following transfer pricing regulations, the U.S. government told the D.C. Circuit, saying the information did not contribute to an audit of the company.

  • July 29, 2026

    Burnham Not Ruling Out Tax Hikes For Social Care Plan

    U.K. Prime Minister Andy Burnham declined Wednesday to rule out tax hikes to recoup the costs of a new national care service to address problems related to social care in Britain.

  • July 29, 2026

    Digital Services Tax Could Strain US-EU Trade, Irish PM Says

    Ireland's prime minister warned that a European Union-wide digital services tax could undermine the EU-U.S. trade agreement, meaning lawmakers must tread carefully when considering such a tax to fund the next long-term EU budget.

  • July 28, 2026

    Trade Unions Urge Burnham Toward Higher Taxes On Banks

    U.K. Prime Minister Andy Burnham should back higher taxes on banks following Barclays Group's financial results, a group of trade unions urged Tuesday.

Expert Analysis

  • Associates Can Earn Credibility By Investing In Relationships

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    As the class of 2025 prepares to join law firms this fall, new associates must adapt to office dynamics and establish credible reputations — which require quiet, consistent relationship-building skills as much as legal acumen, says Kyle Forges at Bast Amron.

  • Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling

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    The Seventh Circuit’s recent decision in Pable v. Chicago Transit Authority, affirming the dismissal of an ex-employee’s retaliation claims, highlights the importance of properly handling the preservation of ephemeral messages and clarifies key sanctions issues, says Philip Favro at Favro Law.

  • What 2 Profs Noticed As Transactional Law Students Used AI

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    After a semester using generative artificial intelligence tools with students in an entrepreneurship law clinic, we came away with numerous observations about the opportunities and challenges such tools present to new transactional lawyers, say professors at Cornell Law School.

  • BigLaw Settlements Should Not Spur Ethics Deregulation

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    A recent Law360 op-ed argued that loosening law firm funding restrictions would make BigLaw firms less inclined to settle with the Trump administration, but deregulating legal financing ethics may well prove to be not merely ineffective, but counterproductive, says Laurel Kilgour at the American Economic Liberties Project.

  • 5 Ways Lawyers Can Earn Back The Public's Trust

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    Amid salacious headlines about lawyers behaving badly and recent polls showing the public’s increasingly unfavorable view of attorneys, we must make meaningful changes to our culture to rebuild trust in the legal system, says Carl Taylor at Carl Taylor Law.

  • Legal Jeopardy Looms Over Trump's Trade Negotiation Plans

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    Even as the Trump administration announces one trade deal after another, the legal authority of the executive branch to impose tariffs under consensual arrangements with leading trading partners is just as debatable as the unilateral imposition of U.S. tariffs under the president's executive orders, says Jeffrey Bialos at Eversheds Sutherland.

  • What US-India Trade Deal Will Mean For Indian Pharma

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    Complicated by newly imposed tariffs from the U.S., the outcome of the U.S.-India trade talks is poised to reshape not just trade policy, but also the strategic alignment of the two countries' pharmaceutical ecosystems, says Jashaswi Ghosh at Holon Law Partners.

  • Bar Exam Reform Must Expand Beyond A Single Updated Test

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    Recently released information about the National Conference of Bar Examiners’ new NextGen Uniform Bar Exam highlights why a single test is not ideal for measuring newly licensed lawyers’ competency, demonstrating the need for collaborative development, implementation and reform processes, says Gregory Bordelon at Suffolk University.

  • A Simple Way Courts Can Help Attys Avoid AI Hallucinations

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    As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.

  • The Legal Education Status Quo Is No Longer Tenable

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    As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.

  • 6 Questions We Should Ask About The Trump Trade Deals

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    Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.

  • E-Discovery Quarterly: Rulings On Relevance Redactions

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    In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.

  • Section 1983 Has Promise After End Of Nationwide Injunctions

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    After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.

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