International
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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."
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October 14, 2026
Canadian Mining Co., Mexico Move To Settle $1.3B Tax Feud
A Canadian mining company reached an agreement in principle with Mexico to settle a dispute over the validity of transfer pricing arrangements for offshore silver dealings by the company's subsidiary that have led to nearly $1.3 billion in assessments of taxes, penalties and interest.
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October 14, 2026
Germany Floats Tax On Sugary Drinks To Curb Health Costs
Germany wants to tax sugary drinks starting next year in an effort to cut sugar consumption and reduce public healthcare costs, according to a proposal approved Wednesday by the Federal Cabinet.
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October 14, 2026
Double Tax Fears In UN Talks Are Overblown, Economists Say
Wealthy countries are invoking the risk of double taxation to defend existing international tax rules that let multinational corporations pay little or nothing, a group of economists said Wednesday in urging good faith negotiations at an upcoming United Nations conference.
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October 14, 2026
HMRC Details Soccer Tax Work Amid Man City Findings
The U.K. tax authority outlined its soccer compliance work to a parliamentary committee in a letter released Wednesday, but it remained silent on the findings of an independent soccer commission that Manchester City Football Club used "sham" contracts to inflate its income.
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October 14, 2026
Raising Capital Gains Tax A Risky Move, Ex-Labour Aide Says
The U.K.'s Labour government should be wary of raising capital gains tax rates in its autumn budget given the risks for businesses and investment, a former adviser to Prime Minister Andy Burnham told a parliamentary committee Wednesday.
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October 14, 2026
Draft EU Tax Data Bill Leaves More Room For Rule Overlap
A new draft of a European Union bill on tax data exchanges seen Wednesday by Law360 removes a previously proposed ban on member states introducing or maintaining domestic data obligations that substantially duplicate the new EU requirements.
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October 14, 2026
EU Top Court Poised To Clarify Cross-Border Tax Rules
The European Union's highest court is set to issue a ruling Thursday that's expected to provide clarity on whether authorities can deny a cross-border withholding tax exemption on the basis of tax abuse even when dividends are sent to a genuine parent company rather than a shell company.
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October 13, 2026
Expat To Push 11th Circ. For Trial Over $20M FBAR Fines
An expatriate U.S.-German citizen is appealing a Florida federal court's rejection of his attempt to set aside an approximately $20 million judgment against him for failing to file reports of foreign bank accounts, an outcome he said violated his rights to a jury trial.
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October 13, 2026
Trade Court Backs Commerce On Solar Module Duty Scope
The U.S. Department of Commerce properly determined an importer's solar-powered charging modules should be subject to countervailing and antidumping duties on Chinese solar cell products, according to an opinion published Tuesday by the U.S. Court of International Trade.
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October 13, 2026
Nelson Mullins Adds Ex-Berger Singerman Tax And Estate Pro
Nelson Mullins Riley & Scarborough LLP has hired a new partner from Berger Singerman to bolster its international tax, estate planning and private wealth capabilities in Miami.
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October 13, 2026
Security Dog Firm Can Appeal £88K UK Tax Bill
A security firm providing search dogs can appeal a decision that it must pay over £88,500 ($117,000) in tax, a London tribunal ruled, saying the judgment contained a possible error of law on the status of costs under worker-agency rules.
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October 13, 2026
Micron Says It Lost $9B In Singapore Tax Breaks Under Pillar 2
U.S.-based semiconductor company Micron Technology Inc. lost about $9 billion worth of tax breaks in Singapore due to the country's adoption of a worldwide corporate 15% minimum tax agreement known as Pillar Two, according to the company's securities filing.
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October 12, 2026
Deloitte Accused Of Helping Hide Abramovich's £508M Assets
Deloitte Cyprus helped falsify documents to conceal Russian billionaire Roman Abramovich's assets worth £508 million (£671 million), allegedly allowing him to evade a huge tax bill, according to the findings of an investigation published Monday.
Expert Analysis
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AI-Assisted Arbitration Needs Safeguards To Ensure Fairness
As tribunals and arbitral institutions increasingly use artificial intelligence tools in their decision-making processes, clear disclosure standards and procedural safeguards are necessary to ensure that efficiency gains do not erode the fairness principles on which arbitration depends, says Alexander Lima at Wesco International.
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AI-Generated Doc Ruling Guides Attys On Privilege Risks
A New York federal court's ruling, in U.S. v. Heppner, that documents created by a defendant using an artificial intelligence tool were not privileged, can serve as a guide to attorneys for retaining attorney-client or work-product privilege over client documents created with AI, say attorneys at Sher Tremonte.
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The Law Firm Merger Diaries: Leadership Strategy After Day 1
For law firm leaders, ensuring a newly combined law firm lives up to its promise, both in its first days of operation and well after, includes tough decisions, clear and specific communication, and cheerleading, says Peter Michaud at Ballard Spahr.
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Calif.'s Civility Push Shows Why Professionalism Is Vital
The California Bar’s campaign against discourteous behavior by attorneys, including a newly required annual civility oath, reflects a growing concern among states that professionalism in law needs shoring up — and recognizes that maintaining composure even when stressed is key to both succeeding professionally and maintaining faith in the legal system, says Lucy Wang at Hinshaw.
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US-Ukraine Reconstruction Fund Tax Exemptions Uncertain
Tax provisions in the bilateral agreement to establish the U.S.-Ukraine Reconstruction Investment Fund, which recently announced it is accepting applications, are so broad and imprecise as to leave uncertainty regarding whether and when tax exemptions will apply to investors' income, say attorneys at Avellum and Debevoise.
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Trivia Competition Makes Me A Better Lawyer
Playing trivia taught me to quickly absorb information and recognize when I've learned what I'm expected to know, training me in the crucial skills needed to be a good attorney, and reminding me to be gracious in defeat, says Jonah Knobler at Patterson Belknap.
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Judges On AI: Practical Use Cases In Chambers
U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.
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Malpractice Claim Assignability Continues To Divide Courts
Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.
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NYC Bar Opinion Warns Attys On Use Of AI Recording Tools
Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.
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4 Quick Emotional Resets For Lawyers With Conflict Fatigue
Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.
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Judges On AI: How Judicial Use Informs Guardrails
U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.
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Key False Claims Act Trends From The Last Year
The False Claims Act remains a powerful enforcement tool after some record verdicts and settlements in 2025, and while traditional fraud areas remain a priority, new initiatives are raising questions about its expanding application, says Veronica Nannis at Joseph Greenwald.
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Hosting Exchange Students Makes Me A Better Lawyer
Opening my home to foreign exchange students makes me a better lawyer not just because prioritizing visiting high schoolers forces me to hone my organization and time management skills but also because sharing the study-abroad experience with newcomers and locals reconnects me to my community, says Alison Lippa at Nicolaides Fink.