International

  • October 20, 2026

    Gov't Urged To Scrap Premium Tax On Health Insurance

    The government should scrap the tax added to health insurance policies as a "practical step" to support employers investing in workplace health and wellbeing, a financial services consultancy said Tuesday.

  • October 19, 2026

    How The Midterms Are Likely To Shape Tax Policy

    While the outcome of the midterm elections won't change tax policy overnight, the winning party should at the very least have the chance to signal its priorities and work on bipartisan legislation that could become law even in a divided government. Here, Law360 breaks down different tax policy scenarios that could come from the elections.

  • October 19, 2026

    Meta Says It Didn't Concede Stock Options Issue In Facebook

    Despite IRS arguments to the contrary, Meta Platforms told the U.S. Tax Court that it didn't concede that stock option costs need to be included in cost-sharing agreements between affiliates in a prior case involving its predecessor, Facebook.

  • October 19, 2026

    5 Arrested In €114M Smartphone VAT Fraud, EPPO Says

    Five people have been arrested by authorities in Cyprus, Germany and Italy in connection with an investigation into a €114 million ($128 million) value-added tax fraud involving smartphones that took place across Europe, the European Public Prosecutor's Office said.

  • October 19, 2026

    Ireland Aims To Update Global Min. Tax With Finance Bill

    Ireland wants to update rules for the 15% global minimum tax to align with the U.S. exemption, tighten interest deductions and tweak its research and development tax credit, according to a finance bill released Monday.

  • October 19, 2026

    HMRC Sets Default Emissions Values For Carbon Tax

    The U.K. tax authority published guidance on the default values of products' carbon emissions to help importers calculate their liabilities under the country's upcoming carbon import levy.

  • October 19, 2026

    Rajasthan Royals Owner Settles UK Investors' Tax Dispute

    Three U.K.-based investors have settled their claim against an owner of India's Rajasthan Royals cricket team who they alleged misled them over the tax consequences of selling their shares and a $300 million valuation purportedly negotiated with a prospective buyer.

  • October 19, 2026

    Gov't Must Not Tax Bereaved Families Over Pension Delays

    A former U.K. pensions minister has called on the government to ensure that the administrative backlog in civil service pension payouts does not leave the families of deceased civil service pensioners exposed to heavy tax penalties.

  • October 19, 2026

    50 Gov'ts Can Improve Country-Level Tax Reports, OECD Says

    More than 50 jurisdictions, or about a third of the OECD's global tax policymaking group, have outstanding recommendations to comply with international standards on country-by-country reporting, including about 20 that have no system in place, according to a report released Monday.

  • October 16, 2026

    Taxation With Representation: Freshfields, Morgan Lewis

    In this week's Taxation With Representation, Penske Automotive Group Inc. agrees to be taken private by Motown Acquisition Corp., a GTCR-led group of private investment firms acquires software firm CCC Intelligent Solutions Holdings Inc. and a Steris PLC subsidiary buys specialty surgical products business Xodus Medical Inc.

  • October 16, 2026

    Eaton To Defend Prices Paid For Breaker Products At Trial 2

    Ohio-based Eaton Corp. is preparing to defend the prices it paid during 2011 to 2013 for electrical breakers and other products from manufacturing affiliates in Puerto Rico and the Dominican Republic when its second U.S. Tax Court trial begins Nov. 2.

  • October 16, 2026

    UK Gov't Expected To Raise Bank Taxes In Autumn Budget

    The U.K.'s Labour government is preparing to raise taxes on banks in the autumn budget, according to a newspaper report, including a possible hike to the bank levy.

  • October 16, 2026

    UK Appeals Court Bars Loan Loss Relief After Share Swap

    A former U.K. business owner cannot get a tax deduction on the £2.2 million ($2.9 million) he lent his sports bookstore before it shuttered, a London appeals court ruled Friday, holding he had waived the store's debt in exchange for shares.

  • October 16, 2026

    UK Gov't Rejects Tax Break For Hiring Workers Under 25

    The U.K. government ruled out plans to grant companies a payroll tax break for hiring workers between ages 21 and 25 in a statement to Parliament.

  • October 16, 2026

    EU Parliament Draft Scraps Pillar 2 Exemption In Tax Info Bill

    A report from a member of the European Parliament would remove an exemption for Pillar Two companies in a tax data bill that is in the European Union's legislative pipeline.

  • October 15, 2026

    Australia Seeks Ability For Tax Office To Tackle Preparer Fraud

    Australian tax preparers who misuse client information to defraud the government could be forced to pay related tax debts, rather than watch their clients go through the payment process, according to a proposal from the Australian Treasury.

  • October 15, 2026

    EU Court OKs Looking Past Initial Payment In Dividend Case

    The European Union's top court ruled Thursday that authorities can deny a dividend withholding tax exemption on the basis of tax abuse even when the parent firm receiving the payments is a genuine company that has the right to use those dividends, rather than a shell firm.

  • October 15, 2026

    German Tax Deferral Violates EU Rules, CJEU Adviser Says

    Germany's provision of a capital gains tax deferral only to companies with a German permanent establishment infringes on European Union rules concerning the free movement of capital, an adviser to the Court of Justice of the EU said Thursday.

  • October 15, 2026

    Co. Can't Use HMRC Call To Defeat Tax On COVID Payments

    A company cannot argue newly on appeal that HM Revenue & Customs was barred from assessing income tax on overpayments of government assistance during the height of the COVID-19 pandemic because an officer told the company its tax affairs didn't require further action, the Upper Tribunal has found.

  • October 15, 2026

    IRS Finalizes Liability Regs In Corporate Group Transfers

    The Internal Revenue Service finalized regulations Thursday clarifying that a corporate subsidiary's tax basis in stock received in an intracompany transfer will exclude certain liabilities assumed by the transferee subsidiary, affecting affiliated groups of companies that file one income tax return together.

  • October 15, 2026

    Australian Parliament Weighs Crypto Tax Transparency Rules

    The Australian Treasury submitted draft legislation to Parliament on Thursday that would implement international and domestic digital asset transparency frameworks to help tax officials collect and share cryptocurrency data.

  • October 15, 2026

    HMRC Probes Of Soccer Clubs Raise £87M In Tax

    The U.K.'s tax authority recovered £87 million ($115 million) in extra tax from inquiries into soccer clubs in fiscal year 2025-26, according to data published Thursday.

  • October 15, 2026

    Tribunal OKs Contrasting Approach To Deny VAT Deductions

    The First-tier Tribunal didn't err by allowing HMRC to use a fraud-based argument to deny a waste management company £1.8 million ($2.4 million) in value-added tax deductions alongside an alternative argument that no taxable supply existed, which would undercut the main case, the Upper Tribunal said.

  • October 14, 2026

    Trustee Asks 1st Circ. To Nix Shuttered Bank Owner's Claims

    A Puerto Rico federal court properly dismissed claims against a trustee appointed to administer the receivership of a shuttered online bank suspected of facilitating tax evasion and money laundering, he told the First Circuit, saying he's entitled to 11th Amendment immunity because he was sued in his official capacity.

  • October 14, 2026

    Full Fed. Circ. Won't Review Brick Duty Definition Holding

    The Federal Circuit said Wednesday that it won't reconsider its determination that the U.S. Court of International Trade properly found duty orders on certain heat-resistant bricks lack specific chemical makeup parameters, despite a claim the ruling ran afoul of precedent and will cause "devastating harm."

Expert Analysis

  • Judges On AI: How Courts Can Survive The Tech Revolution

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    Colorado Supreme Court Justice Maria Berkenkotter and Colorado Court of Appeals Judge Lino Lipinsky de Orlov discuss how artificial intelligence has already fundamentally altered the legal system and offer tips for courts navigating deepfakes, hallucinations and a gap in access to AI tools.

  • 3 AI Adoption Mistakes GCs Should Avoid

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    The pressure in-house legal teams face to quickly adopt artificial intelligence tools, combined with budget constraints and the need to evaluate a crowded market of options, sets the stage for implementation mistakes that are often difficult to undo, says former 23andMe general counsel Guy Chayoun.

  • 4 Emerging Approaches To AI Protective Order Language

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    Over the last year, at least five federal district courts have issued or analyzed specific protective order provisions restricting the use of generative artificial intelligence platforms with protected materials, establishing that proactive AI-specific provisions are now standard practice and demonstrating that no single model works for every case, says Joel Bush at Kilpatrick.

  • Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved

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    While a New York federal judge’s recent ruling in U.S. v. Heppner resolved a privilege question surrounding client-side artificial intelligence use, it did not address how to mitigate the risks that can arise when confidential information enters the operative context of an AI system used by an attorney, says Jianfei Chen at Quarles & Brady​​​​​​​.

  • Speed Jigsaw Puzzling Makes Me A Better Lawyer

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    My passion for speed puzzling — I can complete a 500-piece jigsaw puzzle in under 50 minutes — has sharpened my legal skills in more ways than one, with both disciplines requiring patience, precision and the ability to keep the bigger picture in mind while working through the details, says Tazia Statucki at Proskauer.

  • Documenting Business Purpose After IRS' 10th Circ. Win

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    Following the Tenth Circuit’s recent Liberty Global v. U.S. decision, which held the economic substance doctrine does not require a threshold relevancy determination, taxpayers can prepare for potential audits by maintaining contemporaneous documentation and taking other steps that demonstrate the business purpose of transactions, say attorneys at Crowell & Moring.

  • 2 AI Snafus Show Why Attys Can't Outsource Judgment

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    The recent incident involving Sullivan & Cromwell where citations in a filed motion were fabricated by artificial intelligence, as well as a punitive ruling from the Sixth Circuit in U.S. v. Farris, demonstrate that the obligation to supervise AI has belonged and always will belong to lawyers, says John Powell at the Kentucky School Boards Association.

  • Improving Well-Being In Law, 10 Years After Landmark Study

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    An important 2016 study revealed significant substance abuse and mental health issues among lawyers, and while the findings helped normalize the conversation around these topics, a decade later, structural change is still needed, says Denise Robinson at PLI.

  • Hungary CPAC Funding Probe Could Implicate US Entities

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    A Hungarian anti-corruption investigation into claims that the former prime minister used taxpayer funds to support the Conservative Political Action Conference could include potential cross-border political and financial dimensions that create multiple touchpoints for U.S. regulatory and enforcement interest, say attorneys at Ballard Spahr.

  • Mitigating Multistate Risks As California Expands Tax Reach

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    Though California's new sourcing rules and extension of the pass-through entity election have created uncertainty, practitioners should file protective returns to respect the law's ambiguity and take certain other steps to protect clients from the costs of losing a future audit, says attorney Delina Yasmeh.

  • E-Discovery Quarterly: Recent Rulings On ESI Control

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    Several recent federal court decisions have perpetuated a split over what constitutes “control” of electronically stored information — with judges divided on whether the standard should turn on a party's legal right or practical ability to obtain the information, say attorneys at Sidley.

  • 2 Discovery Rulings Break With Heppner On AI Privilege Issue

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    While a New York federal court’s recent ruling in U.S. v. Heppner suggests that some litigants’ communications with AI tools are discoverable, two other recent federal court decisions demonstrate that such interactions generally qualify for work-product protection under the Federal Rules of Civil Procedure, says Joshua Dunn at Brown Rudnick.

  • CBP's $166B Tariff Refund Portal Needs 4 Safeguards

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    Before launching its automated web portal to process tariff-refund disbursements on April 20, U.S. Customs and Border Protection should apply the expensive lessons learned from the pandemic-era employee retention credit, says Peter Gariepy at RubinBrown.

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