International

  • June 23, 2026

    Trump Picks Miller & Chevalier Attorney For IRS Chief Counsel

    President Donald Trump nominated a Miller & Chevalier attorney Tuesday to be chief counsel at the IRS, seeking to fill a post that has lacked a Senate-confirmed leader since January 2025.

  • June 23, 2026

    AI Not Ripe For Int'l Tax Discussions, US Official Says

    Broadening discussions on international tax rules for the digital economy to include artificial intelligence would be a mistake, a U.S. official said Tuesday, adding that governments at the OECD continue to struggle with business models that have been around for decades.

  • June 23, 2026

    UK Aims To Modernize Tax Framework For Distributions

    The United Kingdom is aiming to modernize its tax system on distributions, including by aligning the treatment of dividends from foreign companies with domestic companies, the government said Tuesday.

  • June 23, 2026

    Bolt Case Shows Divide Between New Tech, Old VAT Rules

    Bolt's defeat at a London appeals court over whether its drivers qualified for special value-added tax treatment exposed a gap between old VAT policy designed for the analog era and the tech platforms that navigate its limits.

  • June 23, 2026

    Small Biz Tax Represents 62% Of UK Tax Gap, HMRC Says

    The U.K. government took in £59.2 billion ($78 billion) less tax revenue than expected for the 2024-2025 tax year, with noncompliance from small businesses accounting for 62% of the gap, according to a Tuesday report from HM Revenue & Customs.

  • June 23, 2026

    UK Seeks To Restore Capital Gains Deferrals For Share Gifts

    The U.K. is planning to restore capital gains tax deferral treatment on gifts of business assets covered by the country's substantial shareholding exemption or intangible fixed asset regime, the government said Tuesday.

  • June 23, 2026

    Foreign Gov't Investment Tax Rule Is Unrealistic, ABA Says

    The American Bar Association's tax section urged the U.S. Treasury Department to revise guidance regarding foreign sovereign wealth fund investment in the U.S., contending that an existing bright-line rule to determine passive investors fails to reflect market realities.

  • June 23, 2026

    UK Seeks Input On Potential Customs Updates

    HM Revenue & Customs is considering a plan to require customs intermediaries to register with the agency for the purposes of raising standards, it said Tuesday while also looking for general input on modernizing the U.K. customs regime.

  • June 23, 2026

    UK Weighs Extending VAT Accounting To Online Marketplaces

    Online marketplaces would be tasked with accounting for value-added tax on the sales they facilitate for U.K. businesses selling domestic goods to U.K. consumers rather than the underlying business itself, according to a set of reforms proposed Tuesday by the government.

  • June 22, 2026

    Tax Certainty Generates Virtuous Cycles, Tax Exec Says

    Companies will be willing to invest more in jurisdictions where they are certain of their tax treatment, generating more jobs and growth, a tax official from Anheuser-Busch InBev SA/NV said at a conference Monday in discussing mechanisms for preventing tax disputes.

  • June 22, 2026

    US Fields Questions On Temporary Global Tariff At WTO

    A World Trade Organization committee held a meeting Monday to exchange views on President Donald Trump's temporary global tariff set to expire in July, according to a news release.

  • June 22, 2026

    US Has 'Strong Interest' In Ongoing Pillar 2 Work, Official Says

    A U.S. Treasury Department official signaled plans Monday to keep participating in technical talks for implementing a worldwide corporate 15% minimum tax agreement known as Pillar Two, saying the regime will still impact U.S. companies despite a side-by-side safe harbor.

  • June 22, 2026

    Australia Extends Fuel Tax Cut While Shrinking Discount

    Australia will keep a lower rate of excise tax on fuel through July, albeit at a lower discount than offered during the previous three months following the agreement to reopen the Strait of Hormuz by the U.S. and Iran, Prime Minister Anthony Albanese said.

  • June 22, 2026

    Swiss Seek Feedback On Tax Reporting Simplifications

    Switzerland is seeking feedback on proposed simplifications to information reporting requirements tied to withholding tax and value-added tax and on removing obsolete portions of its tax treaty with the U.S., the government said.

  • June 22, 2026

    Irish Payments Show IP Returning To US, Tax Pro Says

    Ireland's payments to the U.S. for intellectual property showed a dramatic increase between 2020 and 2026, indicating that IP development returned to the U.S. after the implementation of the 2017 Tax Cuts and Jobs Act, the head of a Washington-based think tank said Monday.

  • June 22, 2026

    Developer Loses Appeal Over £33.5M Loan Tax Deduction

    A property development company isn't entitled to £33.5 million ($44.7 million) in tax relief claimed on payments made to a lender because there wasn't a strong enough causal link between the payments and its borrowing arrangements, a London tribunal ruled Monday.

  • June 22, 2026

    OECD Asks US To Fix Beneficial Ownership Transparency

    The U.S. is only partially compliant with its obligations to ensure the availability of beneficial ownership information, weighed down by its "deficient" definition of beneficial owners in tax filings, the OECD said in a report.

  • June 19, 2026

    UK Inheritance Tax Revenue Growth Slows

    Inheritance tax receipts for April and May reached £1.4 billion ($1.8 billion) in a slight dip in tax revenue compared with the 2025 tax take, despite frozen tax thresholds, according to official data published Friday.

  • June 18, 2026

    Securitization Cos. Can Duck EU Interest Limits, Adviser Says

    Luxembourg correctly exempted securitization companies from the interest limitation rule under the European Union's anti-tax avoidance directive because they are comparable to financial undertakings that are explicitly exempted, an adviser to the European Court of Justice said Thursday.

  • June 18, 2026

    Meta Says IRS Seeks 'Do-Over' Of Facebook Case

    The IRS, in increasing Meta's income under the periodic adjustment rule for years 2017-2019, is seeking a "do-over" of the Facebook case decided in 2025, valuing the same intangibles the U.S. Tax Court already valued under a different method, Meta argued.

  • June 18, 2026

    Medtronic Ruling Supports IRS In Amgen Case, Tax Court Told

    The IRS urged the U.S. Tax Court to back the agency's decision to allocate drugmaker Amgen's profits from the company's Puerto Rican subsidiary, arguing that the Eighth Circuit's ruling in Medtronic's case supports its pricing method.

  • June 18, 2026

    Indian Court Sides With US Gem Co. In Transfer Pricing Row

    A U.S. gem grading organization didn't have a taxable permanent establishment in India, and the government cannot tax royalties that the company refunded to its Indian counterpart, the Bombay High Court said in a judgment.

  • June 18, 2026

    Karaoke Chain Loses Bid For COVID VAT Refund

    A karaoke chain can't claim a value-added tax refund on bookings under a reduced rate for cultural shows and venues during the COVID-19 pandemic, a London tribunal has ruled, because the business's private rooms are exclusive.

  • June 18, 2026

    Tax Chief Expects Swift EU Agreement On Carbon Levy

    The Council of the European Union and the European Parliament are likely to agree on changes to carbon tax legislation within nine months, as their positions are largely aligned, the top civil servant in the European Commission's tax unit said Thursday.

  • June 17, 2026

    Tractor Supply Wrongly Shifted Income, SC Court Affirms

    South Carolina's tax agency did not exceed its authority when it imposed an alternative apportionment method on Tractor Supply Co. after asserting that the company and two affiliates had inappropriately shifted income to reduce state corporate tax liability, an appellate panel affirmed Wednesday.

Expert Analysis

  • Advice For 1st-Gen Lawyers Entering The Legal Profession

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    Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.

  • Trump Tax Law's Most Impactful Corp. And Individual Changes

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    The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.

  • From Clerkship To Law Firm: 5 Transition Tips For Associates

    Excerpt from Practical Guidance
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    Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.

  • Trump Tax Law's Most Consequential International Changes

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    The international tax provisions in the One Big Beautiful Bill Act may result in higher effective tax rates for some multinational corporations, but others, particularly those operating in low-tax jurisdictions, may benefit from alignment with global anti-profit shifting efforts, say attorneys at Weil.

  • Associates Can Earn Credibility By Investing In Relationships

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    As the class of 2025 prepares to join law firms this fall, new associates must adapt to office dynamics and establish credible reputations — which require quiet, consistent relationship-building skills as much as legal acumen, says Kyle Forges at Bast Amron.

  • Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling

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    The Seventh Circuit’s recent decision in Pable v. Chicago Transit Authority, affirming the dismissal of an ex-employee’s retaliation claims, highlights the importance of properly handling the preservation of ephemeral messages and clarifies key sanctions issues, says Philip Favro at Favro Law.

  • What 2 Profs Noticed As Transactional Law Students Used AI

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    After a semester using generative artificial intelligence tools with students in an entrepreneurship law clinic, we came away with numerous observations about the opportunities and challenges such tools present to new transactional lawyers, say professors at Cornell Law School.

  • BigLaw Settlements Should Not Spur Ethics Deregulation

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    A recent Law360 op-ed argued that loosening law firm funding restrictions would make BigLaw firms less inclined to settle with the Trump administration, but deregulating legal financing ethics may well prove to be not merely ineffective, but counterproductive, says Laurel Kilgour at the American Economic Liberties Project.

  • 5 Ways Lawyers Can Earn Back The Public's Trust

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    Amid salacious headlines about lawyers behaving badly and recent polls showing the public’s increasingly unfavorable view of attorneys, we must make meaningful changes to our culture to rebuild trust in the legal system, says Carl Taylor at Carl Taylor Law.

  • Legal Jeopardy Looms Over Trump's Trade Negotiation Plans

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    Even as the Trump administration announces one trade deal after another, the legal authority of the executive branch to impose tariffs under consensual arrangements with leading trading partners is just as debatable as the unilateral imposition of U.S. tariffs under the president's executive orders, says Jeffrey Bialos at Eversheds Sutherland.

  • What US-India Trade Deal Will Mean For Indian Pharma

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    Complicated by newly imposed tariffs from the U.S., the outcome of the U.S.-India trade talks is poised to reshape not just trade policy, but also the strategic alignment of the two countries' pharmaceutical ecosystems, says Jashaswi Ghosh at Holon Law Partners.

  • Bar Exam Reform Must Expand Beyond A Single Updated Test

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    Recently released information about the National Conference of Bar Examiners’ new NextGen Uniform Bar Exam highlights why a single test is not ideal for measuring newly licensed lawyers’ competency, demonstrating the need for collaborative development, implementation and reform processes, says Gregory Bordelon at Suffolk University.

  • A Simple Way Courts Can Help Attys Avoid AI Hallucinations

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    As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.

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