International

  • August 20, 2026

    HMRC Resumes Late-Filing Penalties For Corporate Tax

    HM Revenue & Customs is resuming the issuance of late-filing penalties for corporation tax after pausing the system to incorporate higher rates, the tax authority said Thursday.

  • August 19, 2026

    IRS Aims To Limit Tax Credits For Authorized Immigrants

    Fewer immigrants living in the U.S. legally would have access to refunds from individual tax credits under proposed regulations released Wednesday by the IRS that would link eligibility to welfare requirements rather than just work authorization.

  • August 19, 2026

    Director's 'Hijacked' ID Defense To £1.5M Tax Penalty Fails

    A Scottish businesswoman found liable for a £1.49 million ($2 million) tax penalty over undeclared metal trading has lost her bid to blame an unknown fraudster after an Edinburgh tribunal ruled she didn't prove her company's identity was stolen.

  • August 19, 2026

    Trade Court Judge Mulls Class Cert. For IEEPA Refunds

    A U.S. Court of International Trade judge on Wednesday didn't commit to certifying a class of importers who paid tariffs under President Donald Trump's struck-down global regime, though the option seemed to intrigue him.

  • August 19, 2026

    Treasury Floats Regs For Foreign-Derived Income Deduction

    The U.S. Treasury Department proposed regulations Wednesday that would clarify the 2025 federal budget bill's changes to the tax treatment of domestic businesses that sell into foreign markets, including clarifying the types of income that qualify for a deduction.

  • August 19, 2026

    Trump Delays Canada Tariffs, Says Deal Imminent

    President Donald Trump delayed for three days 50% tariffs on select Canadian goods scheduled to take effect Wednesday in an effort to strike a deal with the Canadian government, he said late Tuesday evening.

  • August 18, 2026

    Are Trump Diamond Tariff Breaks Tied To Gift? Wyden Asks

    Sen. Ron Wyden, D-Ore., on Tuesday demanded answers about President Donald Trump granting a tariff exemption for diamonds shortly after being given a gem-coated watch, claiming the circumstances may be tantamount to bribery, while also raising concerns about potential conflicts of interest in a separate duty investigation.

  • August 18, 2026

    Groups Ask Tax Court To Let Abbott Use IRS Appeals Office

    The U.S. Tax Court should deny the IRS a quick win on decreasing Abbott Laboratories' income eligible for deductions by about $380 million because the company is entitled to pursue several concerns first at the Independent Office of Appeals, two groups said in amicus briefs.

  • August 18, 2026

    Floridian Waived Jury Right In $20M FBAR Case, Judge Says

    A Florida federal judge upheld a nearly $20 million tax judgment against a dual U.S.-German citizen for undisclosed foreign bank account information, holding that he could not justify his delay in asserting his right to a jury trial.

  • August 18, 2026

    HMRC Opens Registration For Tax Advisers

    Britain's tax authority announced on Tuesday the opening of mandatory registration for tax advisers handling corporate tax matters.

  • August 18, 2026

    EU Guidance Lays Out Cost Adjustments For Carbon Levy

    The European Union's carbon import levy on emissions-intensive goods such as aluminum and cement will allow importers to reduce the cost of the levy to mirror carbon allowances granted to EU producers based on benchmark values, according to guidance from the bloc's executive.

  • August 17, 2026

    Ex-Goldman Exec Ordered To Pay $860K For Not Filing FBAR

    A D.C. federal judge on Monday ordered former Goldman Sachs banking executive Patricia L. Bowden to pay more than $860,000 in damages after she failed to take action in the federal government's lawsuit that alleged she willfully failed to report her Australian bank accounts to the Internal Revenue Service.

  • August 17, 2026

    Pitney Bowes Hit With Tariff Refund Suit By EBay Users

    EBay users hit Pitney Bowes Inc. with a breach of contract proposed class action Monday in Connecticut federal court alleging the global shipping and logistics company failed to return or refund them tariff-related charges that were deemed illegal by the U.S. Supreme Court earlier this year.

  • August 17, 2026

    Law Firm's Challenge To 2021 Statute Falls Short, Judge Says

    A Georgia federal judge on Monday dismissed a lawsuit brought by an attorney and his firm alleging a 2021 law designed to combat money laundering could force the attorney to violate attorney-client privilege, finding the plaintiffs had failed to allege any concrete injury that would empower them to pursue the case. 

  • August 17, 2026

    Split 10th Circ. Won't Revisit Liberty Global's $2.4B Tax Loss

    The Tenth Circuit said Monday it won't reconsider an April ruling against Liberty Global, upholding a decision that found the telecommunications giant improperly claimed a $2.4 billion deduction based on foreign transactions that lacked economic substance.

  • August 17, 2026

    Biz Pushes Class Cert. As Solution To IEEPA Refund Issues

    The U.S. Court of International Trade should grant class certification to companies seeking refunds of duties paid under the invalidated global tariff regime, the company serving as a test case for the refunds said in arguments mirroring those recently made in the underlying dispute.

  • August 17, 2026

    McKesson's $10M Tax Refund Bid Misreads Law, Gov't Says

    The U.S. government urged a Texas federal court to uphold transfer pricing regulations that McKesson is challenging in its push for a nearly $10 million tax refund, arguing the pharmaceutical giant has taken an overly narrow statutory reading.

  • August 17, 2026

    UnitedHealth Says IRS Seeking Transfer Pricing Adjustments

    The Internal Revenue Service has proposed transfer pricing adjustments for UnitedHealth Group Inc. that the company is disputing, according to a quarterly report.

  • August 17, 2026

    Atlassian Seeks To Reup Australia Advance Pricing Agreement

    Australian software company Atlassian Corp. is seeking to renew an advance pricing agreement with the Australian Taxation Office that produced a hefty settlement, the company said in its annual report.

  • August 14, 2026

    Meta's Litigation Distinct From Facebook's, IRS Says

    The case over Meta Platforms' 2017-2019 tax years is not identical to the one brought by its predecessor, Facebook, the IRS said in responding to Meta's claim that the government is seeking to relitigate the earlier dispute, which involved 2010.

  • August 14, 2026

    Rising Star: Baker McKenzie's Cameron Reilly

    Baker McKenzie partner Cameron Reilly helped secure a key tax court ruling for FedEx Corp. to invalidate regulations on mandatory repatriation under the 2017 federal tax changes, and was a lead attorney in Facebook Inc.'s successful challenge to cost-sharing regulations for multinational corporations, earning him a spot among the tax practitioners under 40 honored by Law360 as Rising Stars.

  • August 14, 2026

    UN Seeks Input On Draft Tax Convention And Protocols

    The United Nations is seeking input on a draft version of its proposed framework international tax convention, a protocol on taxing cross-border services and conventions on dispute prevention and resolution, the body's Department of Economic and Social Affairs said Friday.

  • August 14, 2026

    Taxation With Representation: Miller Thomson, Bennett Jones

    In this week's Taxation With Representation, GO Residential Real Estate Investment Trust and a consortium of buyers acquire H&R Real Estate Investment Trust, insurance exchange Accelerant goes private in a deal with Thoma Bravo, and Goldman Sachs acquires NEOS Investments.

  • August 14, 2026

    China's Tax Changes Leave Rich Rethinking Wealth Planning

    Changes to China's tax treatment of offshore trusts and a wider compliance cleanup have prompted wealthy investors to rethink strategies designed to lower their tax burdens, experts say.

  • August 14, 2026

    Coach Owner Reports $42M Global Min. Tax Bill In Singapore

    Tapestry, owner of the fashion brands Coach and Kate Spade, booked a $42.4 million charge for Singapore's qualified domestic minimum top-up tax in its latest annual report filed with the U.S. Securities and Exchange Commission.

Expert Analysis

  • Supreme Court Term Limits Would Carry Hidden Risk

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    While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • Tariffs And Trade Volatility Drove 2025 Bankruptcy Wave

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    The Trump administration's tariff regime has reshaped the commercial restructuring landscape this year, with an increased number of bankruptcy filings showing how tariffs are influencing first‑day narratives, debtor-in-possession terms and case strategies, say attorneys at Thompson Hine.

  • AI Evidence Rule Tweaks Encourage Judicial Guardrails

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    Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.

  • The Law Firm Merger Diaries: Getting The Message Across

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    Communications and brand strategy during a law firm merger represent a crucial thread that runs through every stage of a combination and should include clear messaging, leverage modern marketing tools and embrace the chance to evolve, says Ashley Horne at Womble Bond.

  • Horizontal Stare Decisis Should Not Be Casually Discarded

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    Eliminating the so-called law of the circuit doctrine — as recently proposed by a Fifth Circuit judge, echoing Justice Neil Gorsuch’s concurrence in Loper Bright — would undermine public confidence in the judiciary’s independence and create costly uncertainty for litigants, says Lawrence Bluestone at Genova Burns.

  • 10 Commandments For Agentic AI Tools In The Legal Industry

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    Though agentic artificial intelligence has demonstrated significant promise for optimizing legal work, it presents numerous risks, so specific ethical obligations should be built into the knowledge base of every agentic AI tool used in the legal industry, says Steven Cordero at Akerman LLP.

  • The Law Firm Merger Diaries: How To Build On Cultural Fit

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    Law firm mergers should start with people, then move to strategy: A two-level screening that puts finding a cultural fit at the pinnacle of the process can unearth shared values that are instrumental to deciding to move forward with a combination, says Matthew Madsen at Harrison.

  • Rare Tariff Authority May Boost US Battery Manufacturing

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    Finalizing preliminary tariffs on active anode material from China — the result of a rare exercise of statutory authority finding that foreign dumping hampered the development of a nascent U.S. industry — should help domestic battery manufacturing, but potential price increases could discourage related clean-energy use, say attorneys at MoloLamken.

  • Considerations When Invoking The Common-Interest Privilege

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    To successfully leverage the common-interest doctrine in a multiparty transaction or complex litigation, practitioners should be able to demonstrate that the parties intended for it to apply, that an underlying privilege like attorney-client has attached, and guard against disclosures that could waive privilege and defeat its purpose, say attorneys at DLA Piper.

  • The Law Firm Merger Diaries: Making The Case To Combine

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    When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.

  • What To Watch As NY LLC Transparency Act Is Stuck In Limbo

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    Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.

  • Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar

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    Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.

  • 8th Circ. Decision Shipwrecks IRS On Shoals Of Loper Bright

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    The Eighth Circuit’s recent decision invalidating transfer pricing regulations in 3M Co. v. Commissioner may be the most significant tax case implementing Loper Bright's rejection of agency deference as a judicial tool in statutory construction, says Edward Froelich at McDermott.

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