International
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November 11, 2025
The Times Ordered To Pay Costs For Angela Rayner's Trust
A London court has ordered The Times to pay a trust's £8,500 ($11,200) costs in preparing for an unnecessary hearing for the newspaper to secure documents about the financial arrangements of ex-deputy Prime Minister Angela Rayner amid her resignation.
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November 10, 2025
Gov'ts Seek Residence Taxing Rights In UN Tax Convention
The United Nations tax convention's section on commitments should clarify that countries have a right to tax businesses residing in their jurisdiction and commit participants to avoiding double taxation, several governments said Monday during the opening of the latest drafting session.
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November 10, 2025
Italy Outlines Reporting Rules For Global Min. Tax Deal
Italy's finance department has published guidelines clarifying local reporting requirements under a first-of-its-kind global information return that countries will use to carry out the international 15% minimum corporate tax agreement known as Pillar Two.
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November 10, 2025
Switzerland To Collect Nearly $1B In Missed Corp. Taxes
Switzerland's canton of Geneva is issuing delayed corporate tax bills that are expected to bring in up to 800 million Swiss francs ($994 million) partly due to high profits from energy and commodity trading companies, the Swiss government announced Monday.
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November 10, 2025
Ex-Russian Gas Exec Seeks Release After Tax Sentence Axed
A former Russian gas company executive convicted of hiding more than $100 million from the IRS asked a Florida federal court to release him from prison now that his sentence has been vacated on appeal, while the U.S. urged the court to deliver the same seven-year term.
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November 10, 2025
OECD Highlights Tax Transparency Shortcomings In 3 Nations
The OECD flagged tax transparency shortcomings in three countries — Vietnam, Jordan and Eswatini — that were the latest jurisdictions assessed under global standards designed to help tax authorities exchange financial information, according to reports released Monday.
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November 07, 2025
Eaton Should Have Weighed Borrowing In Europe, Judge Says
When it acquired Ireland-based Cooper Industries in 2012, Eaton Corp. should have considered the costs of borrowing in Europe to finance the transaction, Tax Court Judge Albert Lauber said Friday in questioning a former Eaton official.
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November 07, 2025
Justices Cast Constitutional Clouds Over Trump's Tariffs
Several U.S. Supreme Court justices appeared skeptical of the government's arguments seeking to salvage President Donald Trump's emergency tariffs, signaling that the high court may come down with a ruling that reinforces Congress' constitutional authority to impose tariffs.
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November 07, 2025
Romania Seeks Comments On Forms For Minimum Tax
Romania's tax authority asked for feedback Friday on a form for submitting tax liabilities under the 15% global minimum and a notice for declaring an obligation to submit the tax liability form.
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November 07, 2025
Latin American Tax Revenues Remain Low, OECD Says
The average ratio of tax revenue to gross domestic product in the Latin American and Caribbean region was 21.3% in 2023, the OECD said in a report published Friday that partly attributed the relatively low number to ineffective tax incentives.
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November 07, 2025
Taxation With Representation: Kirkland, Cravath, Paul Weiss
In this week's Taxation With Representation, consumer products giant Kimberly-Clark acquires Tylenol maker Kenvue, shale producers SM Energy and Civitas Resources announce a merger, and power management company Eaton buys Boyd Corp.'s thermal business.
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November 07, 2025
UK Lawmakers Call For Stronger Taxation Of Online Gambling
The U.K. government should ensure online gambling businesses always pay a higher tax rate than traditional casinos, a parliamentary committee said in report Friday, adding that anti-avoidance measures may be needed to target gambling companies' use of offshore tax havens.
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November 07, 2025
Kazakhstan's VAT On Foreign Online Platforms Raises $226M
Kazakhstan's value-added tax on digital services has brought in 118.4 billion tenge ($226 million) from global online platforms since its enactment in 2022, the country's Ministry of Finance said.
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November 06, 2025
Fossil Fuel Industry Wants Broader Suing Powers In USMCA
Oil and gas industry groups have asked the Office of the U.S. Trade Representative to broaden the ability of foreign investors to sue governments in the U.S.-Mexico-Canada Agreement during an upcoming joint review.
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November 06, 2025
EU Authorities Probe Suspected €61.5M VAT Fraud Ring
European Union authorities carried out search and seizure operations Thursday in Austria as part of an investigation into a suspected cross-border value-added-tax fraud scheme that has purportedly resulted in an estimated total of €61.5 million ($71 million) in unpaid taxes.
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November 06, 2025
IRS Microcaptive Reporting Rules Suit Can Move Forward
A global tax services provider can move forward with its suit against the IRS to vacate tax reporting rules for microcaptive insurance companies, a Texas federal court said, finding the company had a stake in the challenge and a right to bring the case.
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November 06, 2025
Brazil's Senate Approves Tax Breaks For Low-Income Earners
The upper house of Brazil's National Congress voted Thursday to approve income tax breaks for those earning up to 7,350 Brazilian real ($1,373) a month, while creating a progressive tax rate for high-income earners.
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November 06, 2025
Finland Proposes Anti-Avoidance Measure For Minimum Tax
Finland began seeking feedback Thursday on amendments to the country's 15% global minimum tax that include a new anti-avoidance provision but primarily incorporate OECD guidance.
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November 06, 2025
UK Pensions Body Warns Gov't Over Removing Tax Breaks
Millions of workers could lose out on hundreds of pounds a year if the government moves to end tax breaks on pension contributions, a trade body said Thursday in a stark warning to policymakers.
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November 06, 2025
German Watchdog Fines JP Morgan €45M For AML Failures
German financial regulator BaFin said Thursday it has hit pan-European bank JP Morgan SE in Frankfurt with its largest-ever fine of €45 million ($52 million) for breaching anti-money-laundering rules.
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November 05, 2025
Judge Questions Transfer Of Eaton's $14B Foreign Asset
A U.S. Tax Court judge questioned a former Eaton Corp. official Wednesday about the company's decision to restructure the ownership of a valuable foreign subsidiary when it inverted in 2012, noting that the move placed a $14 billion asset out of the U.S. company's reach.
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November 05, 2025
Docs Show IRS Improperly Shared Data With ICE, Groups Say
Documents submitted by the U.S. government to a D.C. federal court show the IRS violated taxpayer privacy laws by sharing individuals' addresses with ICE despite its requests lacking required information and by accepting an unreasonable explanation about why the information was requested, several groups said.
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November 05, 2025
Justices Skeptical About Trump's Emergency Tariff Authority
Several U.S. Supreme Court justices asked the government to defend why well-established judicial doctrines shouldn't limit President Donald Trump's tariffs imposed under the International Emergency Economic Powers Act during oral arguments Wednesday, casting doubt on whether they believe the law provides that kind of authority.
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November 05, 2025
Poland Publishes Draft Of Global Pillar 2 Information Return
Poland's Ministry of Finance on Wednesday published a draft of legislation to implement a first-of-its-kind global information return that countries will use to carry out an international 15% minimum corporate tax agreement known as Pillar Two.
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November 05, 2025
Switzerland Adopts Tax Treaty With Zimbabwe
Switzerland has adopted the dispatch on the double taxation agreement with Zimbabwe as part of expanding its tax treaty network in the region, the Swiss government announced Wednesday.
Expert Analysis
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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.
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How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.
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Preserving Refunds As Tariffs Await Supreme Court Weigh-In
In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.
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Writing Musicals Makes Me A Better Lawyer
My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.
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Adapting To Private Practice: From Va. AUSA To Mid-Law
Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.
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7 Document Review Concepts New Attorneys Need To Know
For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.
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Agentic AI Puts A New Twist On Attorney Ethics Obligations
As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.