International
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September 30, 2026
IRS Lists Budget Bill Guidance Among Top Priorities
Regulations to continue implementing the 2025 budget reconciliation bill are among the key items the Internal Revenue Service listed as priorities for the next 12 months, including guidance that would address changes to the base erosion and anti-abuse tax.
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September 30, 2026
OECD Releases Updated Version Of Model Tax Convention
The OECD on Wednesday released the latest version of its model tax treaty, incorporating updates made last year concerning dispute resolution, remote working and a simplified transfer pricing approach.
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September 30, 2026
Burnham Needs To Raise Taxes For Social Care, Group Says
The British Labour government will need to raise taxes or cut spending to fund its social care overhaul despite changes that will ease the annual state pension increases, according to a U.K. economic think tank.
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September 30, 2026
UK Mansion Tax Could Spark Fights Over Valuations Near £2M
The number of disputes over property valuations could rise in England as owners seek to avoid becoming subject to a tax surcharge, known as the mansion tax, being rolled out on properties valued at more than £2 million ($2.7 million), experts say.
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September 30, 2026
German Authorities Arrest 2 in Family VAT Fraud Probe
Authorities arrested two individuals Wednesday in a district bordering Frankfurt, Germany, as part of an investigation into value-added tax fraud suspected to involve a family, according to the Office of the Prosecutor General in Frankfurt.
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September 29, 2026
Tax Court Eschews IRS' Math In Facebook Royalty Dispute
The U.S. Tax Court rejected the IRS' proposed flat-rate royalty calculation for Facebook's deal with an Irish affiliate to develop intangibles, holding Tuesday that the rate should vary across asset categories and change over time to reflect underlying economic factors.
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September 29, 2026
Lululemon Says Shoppers Can't Claim Its Tariff Refunds
A proposed class action brought by Lululemon shoppers seeking refunds for higher prices paid due to unlawful tariffs should be rejected because the retailer hasn't yet recovered all its paid duties, the company told a Washington federal judge.
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September 29, 2026
Tax Co. Urges 5th Circ. To Deny Microcaptive Rules Case Stay
A global tax services provider asked the Fifth Circuit to deny the IRS' request to stay its challenge to the agency's reporting rules for microcaptive insurance companies pending the resolution of a similar case before the appeals court, saying it should be allowed to present its own arguments.
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September 29, 2026
Swiss Senate Backs Tax On Immigrants, Firms That Hire Them
Immigrants to Switzerland or companies that hire them could face an annual tax of at least 4,000 francs ($4,800) under a measure adopted Tuesday by the country's upper house of parliament.
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September 29, 2026
Calif. Man Can't Duck $1M Penalties For Unreported Accounts
A San Diego businessman is on the hook for more than $1.1 million in civil penalties for failing to disclose offshore accounts to the IRS, a California federal judge said, holding that a disputed conversation between the man and his accountant did not preclude a ruling for the government.
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September 29, 2026
EU Prosecutors Arrest 7 In Alleged €300M Phone Scam
Seven people have been arrested as part of an investigation into a network accused of tricking consumers into buying over a million used mobile phones sold as new to pocket €300 million ($340 million), including €30 million in stolen value-added tax, EU prosecutors said Tuesday.
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September 29, 2026
5 Convicted In Latvia For Tax Evasion Linked To VAT Fraud
A Latvian court convicted five individuals of tax evasion linked to their participation in an organized crime group that defrauded the French and German governments of €1.13 million ($1.28 million) in value-added taxes, the European Public Prosecutor's Office said Tuesday.
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September 29, 2026
Spain Seeks Data Protection Clarity For Tax Info Exchanges
Spain is pushing for new provisions in a European Union tax law to more clearly permit international tax information transfers for reasons of public interest even when they are recurrent, according to a document seen by Law360 on Tuesday.
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September 29, 2026
EPPO Indicts 2 From Poland For Suspected Role In VAT Fraud
The European Public Prosecutor's Office has indicted two Polish individuals over accusations that they participated in an organized crime group that conducted cross-border value-added tax fraud with electronics, the office said Tuesday.
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September 28, 2026
3 Takeaways From Siemens' Trial Over $3.5B Tax Deduction
Internal conflict at the IRS over a penalty, the recent court victory for another Siemens entity and the company's detailed tax planning are key factors the U.S. Tax Court will have to consider in deciding Siemens USA's case over a $3.5 billion deduction claimed for 2018.
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September 28, 2026
IRS Warns New ETF Strategies Could Be Abusive
New strategies using exchange-traded funds may be abusing the tax benefits of these legitimate investment vehicles holding various securities, the IRS said Monday, asking for public feedback on future enforcement that can avoid putting long-established tax planning practices at high risk.
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September 28, 2026
British Airways Beats £5.8M Tax Bill For Worker Hotel Stays
Money that British Airways spent on London hotel rooms for cabin crew members working back-to-back shifts was not employee income subject to nearly £5.8 million ($7.7 million) in taxes, a U.K. court ruled Monday, saying the funds were deductible travel expenses.
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September 28, 2026
Australia Tax Take $3.2B Above Forecast, Gov't Says
Australia's tax take for the 2025-2026 fiscal year was AU$4.6 billion ($3.2 billion) above forecast on the back of strong collections from its retirement savings program and investment income and despite tax cuts, the government said Monday.
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September 28, 2026
Creditor Has Priority Over Co.'s Tax Refunds, Court Says
An Australian coal mining company's secured creditor has first priority over a chunk of about AU$7.5 million ($5.3 million) in contested tax refunds compared with a company that purchased the refunds, the Supreme Court of Queensland said, reversing a trial court's decision.
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September 28, 2026
US, China Reach Deal On Tariff Cuts On $30B In Goods Each
An intergovernmental body tasked with managing trade between the U.S. and China has reached an agreement on $30 billion worth of nonsensitive goods exported from one country to the other that could benefit from more favorable tariff treatment.
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September 28, 2026
'Survivor' Winner Asks 1st Circ. To Vacate $3.3M Tax Ruling
The First Circuit should vacate a Rhode Island federal court's $3.3 million tax judgment against the first "Survivor" winner, he told the appeals court, saying a senior U.S. district judge improperly refused to review an objection he filed challenging his tax debt.
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September 28, 2026
High Court Ruling Requires FBAR Case Redo, 5th Circ. Told
The U.S. government asked the Fifth Circuit to vacate and remand a Texas federal court's decision that struck down the IRS' $1 million penalty assessment over a woman's undisclosed foreign bank accounts, saying that a June U.S. Supreme Court decision conflicts with the trial court's ruling.
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September 28, 2026
2 Men Deny Role In Alleged Tax Avoidance Scheme
Two men accused of defrauding the government by running a tax-avoidance scheme pled not guilty on Monday, with a trial due to be held in spring 2027.
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September 28, 2026
EU To Remove Panama, Vietnam From Tax Blacklist
The European Union is set to remove Panama and Vietnam from its primary list of noncooperative jurisdictions for tax purposes during a planned update in October, three EU officials told Law360 on Monday.
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September 25, 2026
Online Gambling Co. Wins £13M Tax Appeal Over Free Spins
A gambling company isn't liable for about £13.2 million ($17.5 million) in U.K. remote gaming duties because free spins it awarded as prizes from a game for new users qualified for an exclusion from those duties, a London court said Friday.
Expert Analysis
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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2 Rulings Highlight IRS' Uncertain Civil Fraud Penalty Powers
Conflicting decisions from the U.S. Tax Court and the Northern District of Texas that hinge on whether the IRS can administratively assert civil fraud penalties since the U.S. Supreme Court’s 2024 decision in SEC v. Jarkesy provide both opportunities and potential pitfalls for taxpayers, says Michael Landman at Bird Marella.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
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5 Real Estate Takeaways From Trump's Sweeping Tax Law
Changes to the Internal Revenue Code included in the One Big Beautiful Bill Act will have a range of effects on real estate sponsors, investors and real estate investment trusts — from more compliance flexibility around taxable REIT subsidiary limits to new considerations raised by a key retaliatory tax provision that was left out, say attorneys at DLA Piper.
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Evaluating The Current State Of Trump's Tariff Deals
As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.