International
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November 13, 2025
Latin American Trade Deals With US Include Zero Tariff Rates
Latin American countries including El Salvador, Guatemala, Ecuador and Argentina committed to nontariff reductions for U.S. producers in exchange for a zero tariff rate on many imports not readily available in the U.S., under details of framework trade agreements the White House unveiled Thursday.
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November 13, 2025
High Court's Tariff Ruling May Trigger Refunds, Reimposition
Importers are being advised to prepare for potential refunds in the event the U.S. Supreme Court rules President Donald Trump's emergency tariffs are unlawful, leaving questions about how a refund process might play out and whether the duties would be reimposed.
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November 13, 2025
Divided EU Places Energy Tax Overhaul On Back Burner
European Union finance ministers were divided Thursday over whether a proposed overhaul to energy taxation fell short of enough ambition to achieve climate goals or was too costly for the bloc's competitiveness, leading to an indefinite delay of the legislation.
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November 13, 2025
Fuel Excise Tax Is Most Used Carbon Measure, OECD Says
Fuel excise taxes are the most common measure aimed at curbing greenhouse gas emissions, according to a report released Thursday by the Organization for Economic Cooperation and Development, which noted that these provisions covered 24% of 79 countries' emissions in 2023.
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November 13, 2025
MVP: Kirkland's Adam Kool
Adam Kool, a tax partner at Kirkland & Ellis LLP, spent the past year advising on high-profile, industry-transforming transactions. Kool's work on AbbVie's $63 billion acquisition of the pharmaceutical giant Allergan, GTCR's pending $24.25 billion sale of global payment processing company Worldpay and other billion-dollar transactions has earned him a spot as one of the 2025 Law360 Tax MVPs.
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November 13, 2025
ECJ Rules VAT Exemption Can't Hinge On Missing Documents
European Union member states cannot deny value-added tax exemptions solely due to improperly filed paperwork if companies can still prove that they sold cross-border goods within the bloc, the EU's top court ruled Thursday.
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November 13, 2025
Businessman Too Late To Challenge £5M Tax Evasion Penalty
A businessman's attempt to challenge a civil value-added tax evasion penalty of almost £5 million ($6.6 million) was refused because it was launched in breach of the time limit for appeals, a London tribunal ruled.
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November 13, 2025
Marine Co. Can't Get Madeira Tax Benefits, Top EU Court Says
A marine services company must repay corporate tax benefits it received in Madeira because the Portuguese authorities can't verify the jobs it created as part of claiming state aid, the European Union's top court ruled Thursday.
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November 13, 2025
Shein Wins Stay On £5.8M Tax Fraud Case Pending Arbitration
Fashion retailer Shein won a bid on Thursday to stay a £5.8 million ($7.7 million) tax fraud case brought by a U.K. customs clearance company, ahead of arbitration proceedings in which Shein is fighting to recover £1.5 million.
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November 13, 2025
In-House Tax Controversy Director Joins Miller & Chevalier
The former director of tax controversy at Cleveland, Ohio-based real estate company GBX Group LLC has moved to Miller & Chevalier Chtd.'s Washington, D.C., office, where she'll continue working on a range of tax-related matters.
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November 13, 2025
Insurance Lobby Pushes Back On Rumored Budget Changes
The government risks undermining the financial security of millions if it pushes ahead with rumored changes to pension tax relief in the budget, an insurance trade body warned Thursday.
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November 12, 2025
Ports Warn USTR Against China Ship Fees, Crane Tariffs
The U.S. Trade Representative should reconsider tariffs on Chinese cranes and fees on Chinese and other foreign ships while those measures are suspended for the next year as part of a trade truce between China and the U.S., according to comments recently submitted by a U.S. port industry association.
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November 12, 2025
Doctor Owes Penalties Over Microcaptives, Tax Court Affirms
The U.S. Tax Court on Wednesday affirmed economic substance and accuracy-related penalties pinned on an eye doctor and his wife over their microcaptive insurance arrangement.
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November 12, 2025
Gov'ts Call For Shared Definition Of Harmful Tax Practices
Governments called Wednesday for a shared definition of harmful tax practices as they weighed which commitments to make on the topic within the United Nations tax convention.
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November 12, 2025
Finnish Income Tax Revenue Rises Despite Corp. Tax Decline
Finland's income tax revenue increased overall last year despite a drop in corporate tax receipts, the country's tax administration announced.
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November 12, 2025
MVP: Eversheds Sutherland's Maria Todorova
Eversheds Sutherland's Maria Todorova secured a pivotal win for Duke Energy by successfully arguing that South Carolina's investment tax credit statute allowed the company to claim $20 million for qualifying investments, earning her a spot as one of the 2025 Law360 Tax MVPs.
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November 12, 2025
DOJ Fights Claim That IRS Unlawfully Shared Info With ICE
The Trump administration has said the IRS complied with regulations when considering information requests from immigration enforcement officials, urging a D.C. federal judge to deny advocacy groups' request to submit a supplemental filing asserting that documents it turned over show otherwise.
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November 12, 2025
Virgin Islands Gives 90-Day Tax Amnesty For Storm Recovery
The U.S. Virgin Islands established a 90-day amnesty period to waive penalties for overdue property, income and gross receipts taxes to help residents and businesses recovering from Hurricanes Irma and Maria and Tropical Storm Ernesto under a bill signed by the governor.
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November 12, 2025
Importer's Appeal Over £7.8M VAT, Customs Bill Dismissed
A Brighton tribunal dismissed a textiles importer's appeal against the U.K. tax authority's finding of a combined value-added tax and customs liability of £7.8 million ($10.2 million), saying there was a lack of evidence to support its claim to tax relief.
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November 12, 2025
8th Circ. Denies Medtronic's Bid To Rethink Pricing Ruling
The Eighth Circuit denied healthcare tech company Medtronic's request to reconsider the court's approach for pricing a licensing agreement with a Puerto Rican affiliate, leaving in place Wednesday a ruling that directed the U.S. Tax Court to give the Internal Revenue Service's method another look.
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November 12, 2025
UK Banker Bonus Changes Could Boost Treasury Coffers
The U.K.'s relaxation of bonus rules for bankers may result in a tax windfall for HM Treasury along with what financial advisers expect to be a rise in the use of certain investment planning strategies, particularly those used to fund startups.
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November 12, 2025
Irish Corp. Tax Receipts Face Added Volatility Over US Tariffs
Ireland's corporate tax receipts in the near term may see a boost after a pharmaceutical group front-loaded exports to the U.S. ahead of expected tariffs on imported pharmaceuticals, but the overall impact of tariffs on the year-to-year revenue haul is expected to be incredibly volatile, an Irish budget watchdog said Wednesday.
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November 12, 2025
HMRC Hikes Business Fees For Supervising AML Compliance
The U.K. tax authority disclosed Wednesday that it will be increasing the fees it charges businesses to cover the cost of supervising them for compliance with anti-money laundering and terrorist financing regulations.
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November 12, 2025
HMRC Charges London Gallery With Russia Sanctions Breach
Britain's revenue authority accused the London branch of an international art gallery and a logistics company on Wednesday of breaching criminal sanctions that prevent the export of luxury goods to Russia by providing a contemporary art painting to a Russian collector.
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November 10, 2025
Law360 MVP Awards Go To Top Attorneys From 76 Firms
The attorneys chosen as Law360's 2025 MVPs have distinguished themselves from their peers by securing significant achievements in high-stakes litigation, complex global matters and record-breaking deals.
Expert Analysis
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
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In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.
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Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.
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Accountant-Owned Law Firms Could Blur Ethical Lines
KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.
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AI Will Soon Transform The E-Discovery Industrial Complex
Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.
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Unpacking The Legal Foundation Of Trump's New Trade War
President Donald Trump's recent executive orders and proclamations regarding emergencies at the U.S. border are based on statutory powers enabling a president to address extraordinary external threats — and could be used to fend off legal challenges to the tariffs levied on Mexican and Canadian goods, says Chris Zona at Mandelbaum Barrett.
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When Innovation Overwhelms The Rule Of Law
In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.
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Imagine The Possibilities Of Openly Autistic Lawyering
Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.
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Litigation Funding Disclosure Debate: Strategy Considerations
In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.
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5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
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Tax Directive Marks Milestone In Harmonizing EU System
The Council of the European Union’s recently adopted tax directive is a significant step toward streamlining and modernizing procedures for member states, and will greatly reduce administrative burden and compliance costs for cross-border investors, says Martin Phelan at Simmons & Simmons.
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5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.