International

  • November 28, 2025

    ECJ Allows Portugal's Tax Checks On Foreign Pension Funds

    Portugal could impose stricter requirements on non-resident pension funds that claim a tax exemption when proportionate, despite the European Union's rules on freedom of movement for capital, the bloc's top court has ruled.

  • November 26, 2025

    Switzerland Delays Crypto Info Swaps With Tax Authorities

    Switzerland will not automatically exchange information on cryptocurrency accounts with foreign tax authorities until at least 2027, although rules governing the exchanges are being adopted into law, the country's executive branch said Wednesday.

  • November 26, 2025

    UK Budget A Lose-Lose For Employers And Workers

    Unemployment is forecast to grow and wages are likely to fall as employers, yet to feel the worst of last year's increase to their national insurance contributions, seek to alleviate the cost of the rising tax burdens announced in Wednesday's Budget.

  • November 26, 2025

    UK Launches Reward Program For Tax Fraud Whistleblowers

    The U.K. government launched a reward program on Wednesday for whistleblowers who report large-scale tax fraud to HM Revenue and Customs, offering informants significant payouts if investigators can claw back sizable amounts of tax.

  • November 26, 2025

    UK Cuts ISA Allowance To Push Cash-Rich Toward Investing

    The government will cut the tax-free allowance that under-65s can pay into a cash individual savings account each year to £12,000 ($15,854) from the current £20,000, effective from April 2027, to push savers with extra cash toward investment markets.

  • November 26, 2025

    5 Takeaways From Eaton Trial On Acquisition Financing, Part 1

    The first part of Eaton’s closely watched U.S. Tax Court trial over the company’s financing of a 2012 acquisition has wrapped up, and the judge's questions to witnesses during the first two and a half weeks reveal that he’s leaning the government’s way on at least one of the central questions in the case. Here, Law360 offers five takeaways from the trial held Nov. 3-19, then resuming Dec. 4.

  • November 26, 2025

    Law Firms Spared Partnership Tax Grab In UK Budget

    The absence of a rumored increase in national insurance contributions for limited liability partnerships in the chancellor's U.K. budget statement on Wednesday suggested that the proposal might have been quietly shelved after heavy lobbying from the legal sector.

  • November 26, 2025

    Weil Elects 17 New Partners In US, Europe

    Weil Gotshal & Manges LLP has elected 17 lawyers to join its partnership as part of a wider round of promotions in which the firm has also boosted its counsel numbers.

  • November 26, 2025

    Gov't To Boost Pensions For UK Retirees Hit By Inflation

    The U.K. government said Wednesday it plans to increase benefits for retirees who have seen their pensions eroded over the years by inflation.

  • November 26, 2025

    UK To Limit Pension Tax Breaks, Raising Retirement Concerns

    The U.K. government said Wednesday it will reduce tax breaks on pension salary-sacrifice arrangements, despite fears it could leave millions worse off in retirement.

  • November 26, 2025

    Gov't Extends Income Tax Threshold Freeze In UK Budget

    The U.K. government will extend the freeze on income tax thresholds as part of its plans to raise £26 billion ($34 billion) in tax revenue without raising rates, Chancellor of the Exchequer Rachel Reeves announced Wednesday.

  • November 25, 2025

    Profit Shifting Signs Persist Despite Waning, OECD Says

    Signs of profit shifting by multinational companies remain persistent despite some abatement over the past several years, the Organization for Economic Cooperation and Development said Tuesday.

  • November 25, 2025

    4 Things To Watch As UK Releases Budget

    The U.K.'s Labour government is set to release an autumn budget Wednesday that faces a test of balancing a pledge not to raise working people's taxes with an expected need to boost revenue to meet fiscal rules. Here are four things to watch for as the budget is issued.

  • November 25, 2025

    IRS To Propose Regs On Repeal Of CFC Tax Year Deferral

    The IRS intends to issue proposed regulations that address the repeal of a provision that allowed a controlled foreign corporation to begin its tax year one month earlier than its majority shareholder in the U.S., the agency said Tuesday.

  • November 25, 2025

    Half A Million Pensioners 'At Risk Of Paying Income Tax'

    An additional half a million state pensioners would pay income tax if the government extends the freeze on thresholds for another two years, a former pensions minister has said.

  • November 24, 2025

    HMRC Updates Guidance For Digital Tax Filings

    HM Revenue & Customs updated guidance Monday for its project to digitalize tax self-assessment, including new guidelines on the digital records regarding income and other information that taxpayers will need to submit.

  • November 24, 2025

    Malaysia's DST Must Avoid Bias Against US, Minister Says

    Malaysia will not impose a digital services tax that discriminates against American companies under its U.S. trade agreement, the country's Minister of Digital told lawmakers Monday, maintaining that this won't restrict the country's sovereignty.

  • November 24, 2025

    AICPA Urges Allowing Barred Foreign Losses For Use In US

    Losses that aren't allowed to reduce tax liabilities abroad should be accepted in the U.S. under rules surrounding dual consolidated losses because they don't cause the dual deductions that those rules aim to prevent, the American Institute of Certified Public Accountants said Monday.

  • November 24, 2025

    G20 Countries Working To Address Pillar 2 Concerns

    Group of 20 nations are negotiating with countries at the Organization for Economic Cooperation and Development to address concerns regarding the 15% global minimum tax agreement known as Pillar Two, G20 leaders announced during their Johannesburg summit.

  • November 21, 2025

    Judge Halts IRS-ICE Info-Sharing Agreement

    A D.C. federal judge temporarily stopped the IRS on Friday from sharing confidential taxpayer addresses with immigration enforcement officials, saying the agency's disclosures of addresses in August under an information-sharing deal were unlawful.

  • November 21, 2025

    IRS Finalizes Stock Buyback Tax Regs Without 'Funding Rule'

    The Internal Revenue Service released final regulations Friday for the excise tax on corporations' stock buybacks and similar transactions without what is known as the funding rule, which would apply the levy to a U.S. subsidiary of a foreign parent company.

  • November 21, 2025

    Trump Excludes Some Brazilian Foods From Higher Tariffs

    President Donald Trump has excluded many Brazilian food products from a 40% tariff, including coffee, cocoa, beef and fruits, after receiving word initial progress has been made in ongoing trade negotiations, according to an executive order.

  • November 21, 2025

    Key Issues Facing The IRS Amid Looming Budget Cuts

    The Internal Revenue Service is facing steep budget cuts in 2026, raising concerns about the agency's ability to handle taxpayer services and enforcement operations that are crucial for bringing in revenue and maintaining compliance with the voluntary system. Here, Law360 looks at the key areas where resource constraints are expected to hamper the IRS and what practitioners can do in response.

  • November 21, 2025

    UK Inheritance Tax Revenue Up 4% So Far In 2025

    The government collected £5.2 billion ($6.8 billion) in inheritance tax between April and October, figures published on Friday by Britain's tax authority show, extending a record-setting trend in the 2025/26 financial year.

  • November 20, 2025

    Importers Left With Uncertainty After US-China Trade Truce

    U.S. importers have welcomed the latest trade truce with China and the ability to obtain key minerals without new licensing requirements for the next year, but continue to have questions about how commitments in the bilateral agreement will be met and concerns about risks of escalation.

Expert Analysis

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

  • Reading The Tea Leaves On Mexico, Canada And China Tariffs

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    It's still unclear whether the delay in the imposition of U.S. tariffs on Canadian and Mexican imports will result in negotiated resolutions or a full-on trade war, but the outcome may hinge on continuing negotiations and the Trump administration's possible plans for tariff revenues, say attorneys at Eversheds Sutherland.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

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    Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.

  • The Pros And Cons Of A 2nd Trump Term For UK Tech Sector

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    While U.S. President Donald Trump’s protectionist stance on trade could disrupt global supply chains on which many U.K. tech firms are reliant, anticipated deregulation could provide fertile ground for investment and growth, and the U.K. tech sector is bracing for a mix of opportunities, say lawyers at Shoosmiths.

  • Corp. Transparency Act's Future Under Treasury's Bessent

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    The Corporate Transparency Act’s ultimate fate faced uncertain terms at the end of 2024, but new U.S. Department of the Treasury Secretary Scott Bessent's statements and actions so far demonstrate that he does not intend to ignore the law, though he may attempt to make modifications, say attorneys at Taylor English.

  • A Look At A Possible Corporate Transparency Act Exemption

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    Attorneys at Kirkland offer a deep dive into the application of the Corporate Transparency Act's reporting requirements specifically to U.S.-domiciled co-issuers in typical collateralized loan obligation transactions, and consider whether such issuers may be able to assert an exemption from the CTA's reporting requirements.

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

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    A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

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    Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

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    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

  • Accountant-Owned Law Firms Could Blur Ethical Lines

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    KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

  • Unpacking The Legal Foundation Of Trump's New Trade War

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    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.

  • When Innovation Overwhelms The Rule Of Law

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    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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