International
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									September 24, 2025
									EU Committee Adopts Economic Presence Rules For Biz TaxMultinational companies with revenues above €1 million ($1.17 million) from a European Union country would be deemed to have a permanent establishment subject to taxation there under amendments that a European Parliament committee incorporated into a proposed corporate tax base directive Wednesday. 
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									September 24, 2025
									Senate Finance Panel To Hold Digital Assets Taxation HearingThe Senate Finance Committee will hold a hearing with digital asset experts on Oct. 1 to examine the tax treatment of income derived from such assets, Committee Chairman Mike Crapo, R-Idaho, announced Wednesday. 
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									September 24, 2025
									EU Commission Provides Guidance For Blocwide VAT RulesThe European Commission issued guidance Wednesday to help European Union member states enact blocwide value-added tax rules for the digital economy, including real-time e-invoicing on cross-border transactions. 
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									September 24, 2025
									Hotel Boss Banned From Directorship Over £1.6M Tax DebtThe former boss of a hotel on the Isle of Skye has been banned as a company director over tax debts totaling around £1.6 million ($2.2 million) to Britain's revenue authority, the U.K.'s insolvency agency said Wednesday. 
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									September 23, 2025
									Trump Tariffs Are Constitutional, President's Allies Tell JusticesTwo Republican lawmakers and two allied nonprofit groups told the U.S. Supreme Court on Tuesday that it should allow President Donald Trump's emergency tariffs authorized under the International Emergency Economic Powers Act. 
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									September 23, 2025
									EU Eyeing Country-Level Min. Tax Exemption For US Cos.The European Union's preferred method for accommodating the U.S. proposal to exempt American companies from the 15% global minimum tax's international provisions would be to allow a conditional safe harbor that member countries would need to enact individually, a top EU tax official told lawmakers Tuesday. 
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									September 23, 2025
									Albania Becomes 10th To Sign Min. Tax Payments TreatyAlbania became the 10th country to sign a multilateral treaty aimed at carrying out a 9% minimum tax on income sent from signatory jurisdictions to low-taxed entities within a corporate group, the Organization for Economic Cooperation and Development said Tuesday. 
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									September 23, 2025
									Full Effects Of US Tariffs 'Yet To Be Felt,' OECD Report SaysEconomic growth in the U.S. is expected to dip in 2026 partly because of global trade tensions, the full effects of which "have yet to be felt," the Organization for Economic Cooperation and Development reported Tuesday. 
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									September 23, 2025
									UBS Settles Long Tax Dispute With France For An €835M FineUBS has resolved its long-running tax dispute with France over cross-border transactions, agreeing to pay a fine of €835 million ($985 million), the company said Tuesday. 
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									September 22, 2025
									The Tax Angle: Green Energy Permits, Enhanced ACA CreditsFrom a look at permitting delays holding up solar and wind tax credit projects to uncertainty surrounding the renewal of Affordable Care Act enhanced premium tax credits, here's a peek into a reporter's notebook on a few of the week's developing tax stories. 
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									September 22, 2025
									VC Partner Fights IRS Summonses Tied To Korean Tax ProbeA partner at a U.S. venture capital firm urged a California federal court to quash IRS summonses seeking information on his bank accounts in connection with his tax liabilities in South Korea, saying the agency failed to meet requirements for enforcing the summonses. 
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									September 22, 2025
									UAE Commits To OECD Crypto-Asset Reporting RulesThe United Arab Emirates has signed on to a multilateral automatic information exchange system under the Organization for Economic Cooperation and Development's global digital asset reporting framework, the country's Ministry of Finance announced. 
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									September 22, 2025
									Perkins Coie Adds Former US Treasury Tax Policy Atty In DCPerkins Coie LLP has brought on a tax attorney who worked in the U.S. Department of the Treasury's Office of Tax Policy, where he handled work related to laws such as the Inflation Reduction Act and the One Big Beautiful Bill Act, the firm announced Monday. 
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									September 22, 2025
									Australia Focusing On Privately Owned, Wealthy Tax GroupsThe Australian Taxation Office on Monday outlined key areas the agency is focusing on regarding privately owned and wealthy groups, including ensuring transparency through the comprehensive reporting of tax and shareholder information. 
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									September 22, 2025
									4th Circ. Scraps Ambulance Co. Owner's Tax SentenceA former ambulance company owner sentenced to six years in prison for tax evasion will be resentenced after the Fourth Circuit found a Virginia federal court erred by not telling him in person about a condition of his punishment. 
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									September 22, 2025
									Spain's Capital Gains Tax Discriminates, EU Commission SaysSpain's policy of allowing residents to defer capital gains tax payments is discriminatory, the European Commission said in an infringement action announced Monday. 
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									September 19, 2025
									Feds Urge Justices To Back Trump's Emergency TariffsThe federal government told the U.S. Supreme Court Friday that lower courts incorrectly determined President Donald Trump's emergency tariffs unlawful under a statute that gives the executive broad authority to regulate the economy in matters of national emergency,. 
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									September 19, 2025
									Foreign Entity Rules Begin To Shape Clean Energy DealsThe recently enacted federal budget that attaches stricter foreign supply chain and business ownership rules to clean energy tax credits has started to take practical effect, with project developers rewriting agreements to avoid getting snagged in the new regulatory regime. 
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									September 19, 2025
									Pillar 2 At 4: High Compliance Costs, Low Tax LiabilitiesFour years after countries agreed to an international minimum corporate tax regime known as Pillar Two, finance executives and policy observers are voicing a common refrain: multinational companies likely will pay more compliance costs than actual taxes under the new rules. 
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									September 19, 2025
									Bills Would End Emergencies For Tariffs On Brazil, CanadaA national emergency underpinning U.S. tariffs imposed on Canada and another one justifying most American tariffs on Brazil would be ended under a pair of resolutions introduced with bipartisan support by Sen. Tim Kaine, D-Va. 
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									September 19, 2025
									$1M FBAR Penalty Without Jury Unconstitutional, Judge SaysA woman who faced more than $1 million in civil penalties for failing to report offshore bank accounts to the IRS is off the hook, as a Texas federal court ruled Friday that the federal government violated her constitutional right to a jury trial. 
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									September 19, 2025
									Cayman Hedge Fund Takes $100M Tax Dispute To 3rd Circ.A Cayman Islands hedge fund urged the Third Circuit to revive its challenge to a $100 million tax bill for earning money in connection with a U.S. business, saying the business did not exist, contrary to claims by the IRS and the U.S. Tax Court. 
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									September 19, 2025
									UK Gov't Borrowing Hits £18B Ahead Of Autumn BudgetU.K. government borrowing reached £18 billion ($24.3 billion) in August, according to official figures published Friday, adding to pressure for the government to hike taxes in its coming budget. 
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									September 19, 2025
									Lords To Probe Inheritance Tax Reforms For PensionsThe government's controversial plan to bring pensions wealth within the scope of inheritance tax will be examined by a House of Lords committee as part of a wider review of new legislation. 
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									September 18, 2025
									IRS Discloses Details On ICE Agreement In Data Sharing RowThe U.S. government disclosed additional details Thursday on the agreement between the IRS and immigration enforcement authorities to share confidential tax return information, including who had necessary permissions to access the disclosures, following a D.C. federal judge's order in a lawsuit seeking to end the interagency data sharing. 
Expert Analysis
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								10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks  The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen. 
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								Power To The Paralegals: The Value Of Unified State Licensing  Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver. 
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								10 Soft Skills Every GC Should Master  As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt. 
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								An Unrestrained, Bright-Eyed View Of Legal AI's Future  Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect. 
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								Tracking The Evolution In Litigation Finance  Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin. 
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								E-Discovery Quarterly: The Perils Of Digital Data Protocols  Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley. 
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								A Cold War-Era History Lesson On Due Process  The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP. 
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								How BigLaw Executive Orders May Affect Smaller Firms  Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner. 
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								Lawsuits Shouldn't Be Shadow Assets For Foreign Capital  Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association. 
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								How To Accelerate Your Post-Attorney Career Transition  Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University. 
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								Tariffs And FCA Create Perfect Storm For Importers  The Trump administration's aggressive tariff policies pose a high risk to certain importation practices that are particularly likely to trigger False Claims Act enforcement, say attorneys at Jeffer Mangels. 
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								US Reassessment Of OECD Tax Deal Is Right Move  The wholesale U.S. reevaluation of the Organization for Economic Cooperation and Development's global tax deal ordered by President Donald Trump is a positive step that could ultimately create a more durable international tax system, says Anne Gordon at the National Foreign Trade Council. 
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								Measuring And Mitigating Harm From Discriminatory Taxes  In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.