International

  • April 17, 2026

    Brexit Backer Owes Inheritance Tax On Donations, Court Says

    A former hedge fund manager who donated about £750,000 ($1 million) to political groups that mostly advocated for Brexit isn't exempt from about £100,000 of inheritance tax on his donations, the First-tier Tribunal said in a judgment.

  • April 17, 2026

    Taxation With Representation: Skadden, Stikeman Elliott

    In this week's Taxation With Representation, Amazon.com Inc. buys satellite communications company Globalstar Inc., waste management company GFL Environmental Inc. acquires Secure Waste Infrastructure Corp., and Standard Life PLC buys the British subsidiary of Dutch insurer Aegon.

  • April 17, 2026

    Furniture Cos.' $19M Captive Insurance Scam Suit Resumed

    A Maryland federal court has resumed a lawsuit accusing a D.C. corporate tax attorney and his former law firm of a $19 million captive insurance scam following notification that the bankruptcy proceedings of the attorney and the firm have concluded.

  • April 17, 2026

    Taxing Digital Economy Gaining More Traction, OECD says

    An official from the Organization for Economic Cooperation and Development said Friday that the Paris-based group is engaging in constructive dialogue on the taxation of the digital economy as interest in the subject grows.

  • April 16, 2026

    Senate Bill Seeks To End Carried Interest Tax Break

    Fund managers would face annual taxation of carried interest based on imputed compensation, instead of primarily enjoying long-term capital gains rates, under a bill introduced Thursday by Senate Finance Committee ranking member Ron Wyden, the latest in a decades-long drive to end the tax break.

  • April 16, 2026

    UK Travel Co. Can Challenge VAT Credit Adjustment

    A travel agency can proceed with challenging HM Revenue & Customs' trimming of its value-added tax credit by about £187,000 ($253,000) after a court spiked the U.K. tax authority's bid for an early end to the case.

  • April 16, 2026

    UK Firms Wary Of Loan-Out Contracts, Paramount VP Says

    Companies across various industries are becoming more hesitant to employ people via loan-out firms because of concerns about their own tax liabilities, a Paramount Global vice president said Thursday.

  • April 16, 2026

    Texas Judge Vacates IRS' Steep Microcaptive Reporting Rule

    A Texas federal judge vacated a tax code regulation designating microcaptive insurance transactions as listed transactions subject to deep scrutiny and hefty penalties, saying the Internal Revenue Service didn't prove that they are mostly for tax avoidance and not really for insurance.

  • April 16, 2026

    Defunct Canada Law Firm Can't Get Bad Debt Tax Deduction

    A shuttered Canadian law firm can't get a tax break on unpaid client bills, the Tax Court of Canada ruled, holding that the firm didn't make a sufficient effort to chase down payments before claiming a bad debt deduction.

  • April 16, 2026

    OECD To Address Double-Tax Policy Quirk, Official Says

    The Organization for Economic Cooperation and Development is working to iron out a policy quirk that can result in double taxation when it is unclear whether restrictions on interest deductions fall under domestic tax rules or international treaty frameworks, an OECD official said Thursday.

  • April 16, 2026

    Canadian Bank Defeats Country-By-Country Tax Proposal

    Shareholders of the Canadian Imperial Bank of Commerce voted against a proposal to require the bank to disclose public country-by-country reports of tax information Thursday, with only about 10% of shareholders voting in favor.

  • April 15, 2026

    Centrica Loses £5.3M Tax Dispute Over North Sea Gas Field

    Centrica's activities in a North Sea natural gas field amount to oil extraction, and therefore the company is liable for corporate tax bills totaling £5.3 million ($7.2 million) under the rules governing energy taxation, according to a London tribunal.

  • April 15, 2026

    Cross-Border Services Taxes Are 'Quasi-Tariffs,' Report Says

    The U.S. arguably has a stronger interest in challenging digital services taxes and other "quasi-tariffs" than in pursuing tariffs on physical goods, according a report Wednesday from the Tax Foundation, which contended that these overseas taxes disproportionately harm large services exporters.

  • April 15, 2026

    UK Tribunal Says Director Owed Tax On Written-Off Loan

    The former director of a defunct U.K. company is on the hook for taxes and penalties after he failed to report a canceled debt to tax authorities, a U.K. court ruled Wednesday.

  • April 15, 2026

    Eaton Says Tax Court Can't Disregard Transfer Of $14B Asset

    The U.S. Tax Court can't disregard Eaton's transfer of a $14 billion asset overseas because the IRS itself didn't challenge the transaction's validity, the company argued Wednesday in defending the interest rates and guarantee fees paid to its Irish parent in 2012 and 2013.

  • April 15, 2026

    Builders Brace To Fight Tax Fraud 'Should Have Known' Test

    Britain's tax agency has begun to wield strengthened enforcement powers to combat tax fraud in the construction industry after reforms that lawyers warn could trigger disputes as businesses challenge whether they meet the regime's contentious "should have known" test.

  • April 15, 2026

    Orsted Loses Top UK Court Case Over Wind Farm Tax Break

    A Danish wind farm company cannot claim tax relief on pre-development costs for building wind farms, Britain's top court held Wednesday, ruling that the costs are not sufficiently connected to the provision of plants and machinery.

  • April 14, 2026

    Siemens Says It Met Conditions For $671M Deduction

    Siemens Medical Solutions is entitled to a $670.6 million foreign-dividend tax deduction because it met the three prerequisites set forth in the statute governing the deduction, the company told the U.S. Tax Court.

  • April 14, 2026

    Canada To Suspend Fuel Taxes Amid War In Iran

    Canada will temporarily suspend excise taxes on fuel, a CA$2.4 billion ($1.7 billion) expenditure aimed at combating price spikes linked to the U.S. and Israel's war in Iran, Prime Minister Mark Carney said Tuesday in his first action after winning a governing majority.

  • April 14, 2026

    IRS Audited 3% Of Rich Taxpayers Pegged As Flouting FATCA

    The IRS audited just 3% of taxpayers with $6.2 trillion offshore who were identified as noncompliant with the Foreign Account Tax Compliance Act and assessed no penalties to the vast majority of "egregious nonfilers," the Treasury Inspector General for Tax Administration said in a report.

  • April 14, 2026

    Customs Casts Doubt On Automating Certain Tariff Refunds

    U.S. Customs and Border Protection's automated tariff refund system is nearly complete, but thousands of imports may require a more cumbersome manual process that could undermine the agency's other priorities, an official told the U.S. Court of International Trade on Tuesday.

  • April 14, 2026

    Canada Appeals Court Denies Costs To Gov't In Tax Disputes

    Canada's government will not receive enhanced legal costs for tax disputes with two companies where it largely prevailed because it failed to demonstrate that related cases held in abeyance justified the extra award, according to the Federal Court of Appeal.

  • April 14, 2026

    2nd Circ. Urged To Rethink IRS Win In Foreign Reporting Case

    A New York business owner asked the Second Circuit to rethink a panel's decision that held the IRS could automatically assess and administratively collect certain foreign information reporting penalties, arguing that the ruling deepens a nationwide conflict about the agency's assessment authority.

  • April 14, 2026

    Fire Alarm Biz Boss Banned Over £327K Tax Dodging

    The owner of two fire alarm companies has been banned from running businesses for six years after dodging more than £327,000 ($444,000) in income tax and value-added tax owed to the U.K.'s tax authority, the Insolvency Service said Tuesday.

  • April 13, 2026

    EU Biz Plan Aims To Avoid Unanimous Tax Vote, Official Says

    The European Commission purposefully stopped short on prescribing tax changes in its EU Inc. company support proposal to avoid having to put the plans to a unanimous vote that may have delayed or derailed the package, an official said Monday.

Expert Analysis

  • 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.

  • Rule Amendments Pave Path For A Privilege Claim 'Offensive'

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    Litigators should consider leveraging forthcoming amendments to the Federal Rules of Civil Procedure, which will require early negotiations of privilege-related discovery claims, by taking an offensive posture toward privilege logs at the outset of discovery, says David Ben-Meir at Ben-Meir Law.

  • Litigation Funding Could Create Ethics Issues For Attorneys

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    A litigation investor’s recent complaint claiming a New York mass torts lawyer effectively ran a Ponzi scheme illustrates how litigation funding arrangements can subject attorneys to legal ethics dilemmas and potential liability, so engagement letters must have very clear terms, says Matthew Feinberg at Goldberg Segalla.

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • Defeating Estoppel-Based Claims In Legal Malpractice Actions

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    State supreme court cases from recent years have addressed whether positions taken by attorneys in an underlying lawsuit can be used against them in a subsequent legal malpractice action, providing a foundation to defeat ex-clients’ estoppel claims, says Christopher Blazejewski at Sherin and Lodgen.

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