International
-
July 03, 2025
Circuit-By-Circuit Recap: Justices Send Message To Outliers
It was a tough term at the U.S. Supreme Court for two very different circuits — one solidly liberal, one solidly conservative — that had their rulings overturned in eye-popping numbers. But it was another impressive year for a relatively moderate circuit that appears increasingly simpatico with the high court.
-
July 03, 2025
The Moments That Shaped The Universal Injunction Case
The U.S. Supreme Court voted along ideological lines when it hindered the ability of federal district court judges to issue nationwide pauses on presidential policies, but that outcome didn't seem like a foregone conclusion during oral arguments earlier this year. What do the colloquies suggest about the justices' thinking? Here are some moments that may have swayed them.
-
July 03, 2025
House Sends Massive GOP Tax, Policy Bill To Trump
The House narrowly passed Senate Republicans' version of sweeping tax and policy legislation Thursday, sending the bill to President Donald Trump's desk ahead of the GOP's self-imposed July 4 deadline.
-
July 03, 2025
The Firms That Won Big At The Supreme Court
The number of law firms juggling three or more arguments before the U.S. Supreme Court this past term nearly doubled from the number of firms that could make that claim last term.
-
July 03, 2025
Breaking Down The Vote: The High Court Term In Review
The U.S. Supreme Court once again waited until the term's closing weeks — and even hours — to issue some of its most anticipated and divided decisions.
-
July 03, 2025
ECJ Revives French State Aid Fight Over Port Tax Breaks
A European Union court was wrong to refuse to consider a French local government body's state aid complaints over tax breaks granted to port operators by the country's government, the EU's high court ruled Thursday, sending the case back to the lower court.
-
July 03, 2025
EU To Propose Measure Against Carbon Leakage Risks
The European Commission announced plans Thursday to introduce a new measure to address carbon leakage risks for goods produced in European Union countries that use a carbon border adjustment mechanism.
-
July 03, 2025
Australia Lays Out Exemption Rules For Public Tax Reporting
The Australian Taxation Office is looking for feedback on draft guidelines for whether it would grant a corporation a claimed exemption from its new public country-by-country reporting rules, including information needed to justify such requests.
-
July 03, 2025
EU Promotes Effective Clean Industrial Tax Incentives
European Union members should focus on two areas, accelerated depreciation and targeted tax credits, when designing tax incentives to support the bloc's clean industrial transition, the European Commission said.
-
July 02, 2025
Trump Announces Trade Deal With Vietnam
The U.S. government reached a trade deal with Vietnam days before a pause on worldwide tariffs is set to expire, President Donald Trump announced Wednesday.
-
July 02, 2025
The Funniest Moments Of The Supreme Court's Term
After justices and oral advocates spent much of an argument pummeling a lower court's writing talents, one attorney suggested it might be time to move on — only to be told the drubbing had barely begun. Here, Law360 showcases the standout jests and wisecracks from the 2024-25 U.S. Supreme Court term.
-
July 02, 2025
UK Investor Sues Accounting Firm Over £633K Tax Bill
A U.K. investor accused an accounting firm of giving negligent tax planning advice and keeping him in the dark about correspondence with HM Revenue & Customs, which ultimately assessed nearly £633,000 ($863,000) in liabilities, according to a claim filed with the High Court.
-
July 02, 2025
OECD-UN Tax Initiative Has Helped Collect $2.4B, Report Says
A joint initiative between the Organization for Economic Cooperation and Development and the United Nations to help developing countries boost tax revenues has helped collect $2.4 billion in its decade of existence, the initiative reported Wednesday.
-
July 02, 2025
African Tax Info Requests Almost Doubled In 2024, OECD Says
Efforts to improve tax transparency across Africa appear to be paying off, with the number of exchange of information requests sent by the African members of the OECD's Global Forum nearly doubling in 2024 compared with the prior year, the organization said.
-
July 02, 2025
EU Eyes Carbon Pricing Expansion For Downstream Products
The European Commission is looking for comments on a proposal to expand the scope of its carbon pricing rules to cover certain manufactured metal products to mitigate risks relocating of manufacturing to countries with looser emissions controls, it said Wednesday.
-
July 01, 2025
The Sharpest Dissents From The Supreme Court Term
The term's sharpest dissents often looked beyond perceived flaws in majority reasoning to raise existential concerns about the role and future of the court, with the justices accusing one another of rewarding executive branch lawlessness, harming faith in the judiciary and threatening democracy, sometimes on an emergency basis with little briefing or explanation.
-
July 01, 2025
Justices Face Busy Summer After Nixing Universal Injunctions
The U.S. Supreme Court's decision to limit nationwide injunctions was one of its biggest rulings of the term — a finding the court is likely going to be dealing with all summer. Here, Law360 takes a look at the decision, how it and other cases on the emergency docket overshadowed much of the court's other work, and what it all means for the months to come.
-
July 01, 2025
Investor's Personal Loans Close Door On UK Biz Tax Relief
A banker who provided himself non-arm's-length personal loans through his company thereby disqualified from tax relief his £1.5 million ($2.1 million) investment of foreign income into the firm, making him liable for more than £675,000 in tax, the U.K. Upper Tribunal said.
-
July 01, 2025
US Trade Blueprint Should Delay Tariffs, South Africa Says
The South African government said Tuesday it requested that the U.S. extend a July 9 deadline for trade talks before higher tariff rates kick in for it and other major trading partners, in anticipation of a new U.S. blueprint to guide prospective trade deals in the region.
-
July 01, 2025
Trusts' Mauritius Share Sales Taxable In UK, Court Holds
HM Revenue & Customs was right to assess share sales by a group of Mauritius-based U.K. trusts for capital gains tax because the sale decisions were made in Britain, a London court held Tuesday.
-
July 01, 2025
HMRC Can Collect Tax In Disputed Avoidance Schemes
A London court ruled that HM Revenue & Customs can collect disputed income tax owed by a group of companies that took part in tax avoidance schemes, even though the authority previously promised to postpone the requests until the disputes were settled.
-
July 01, 2025
FCA Can Drop £6M Fine In Cum-Ex Case After Danish Pleas
The Financial Conduct Authority can reverse its decision to fine a cum-ex trader £5.9 million ($8.1 million) to avoid prejudicing Denmark's attempts to claw back the proceeds from an alleged sham trading scheme, a London tribunal has ruled.
-
July 01, 2025
Senate Passes GOP Budget Bill With Revised Tax Provisions
Senate Republicans narrowly passed their sweeping tax and policy legislation Tuesday after conference leaders secured a last-minute compromise with some holdout senators in their conference to revise portions of the bill.
-
July 01, 2025
Canada Moves To Make Small-Biz Carbon Rebate Tax-Free
Canadian small businesses would not need to pay tax on federal carbon rebate payments under legislation announced by the country's Department of Finance, with the proposed rules applying retroactively through the 2019-20 tax year.
-
July 01, 2025
Norway's Petroleum Tax Take Expected To Dip By $4.5B
Norway's tax agency projects that its total 2025 revenue from its petroleum tax will dip year over year by 45 billion Norwegian kroner ($4.46 billion) to 336 billion kroner, continuing a downward trend from 2022.
Top Federal Tax Policies Of 2025: Midyear Report
At the start of President Donald Trump's second term, the House and Senate invested most of their energy into advancing a budget reconciliation bill that would renew major parts of the 2017 Tax Cuts and Jobs Act and carry out other of Trump's campaign policies. Here, Law360 looks at the most consequential developments in federal tax policy from the first half of 2025.
UK Gov't Stands By Digital Tax Despite US Trade Deal
The U.K. government is standing by its digital services tax after having secured a trade deal with the U.S., despite months of talks and continued U.S. opposition to the levy, a British government spokesperson confirmed Wednesday.
IRS Docs Bid Flouts Foreign Privacy Rules, 6th Circ. Told
The U.S. Chamber of Commerce and the National Association of Manufacturers urged the Sixth Circuit to reverse an Ohio federal judge's order requiring Eaton Corp. to share European employee evaluations with the IRS, contending that disclosure would create unnecessary conflicts with foreign privacy laws.
Top Federal Tax Policies Of 2025: Midyear Report
At the start of President Donald Trump's second term, the House and Senate invested most of their energy into advancing a budget reconciliation bill that would renew major parts of the 2017 Tax Cuts and Jobs Act and carry out other of Trump's campaign policies. Here, Law360 looks at the most consequential developments in federal tax policy from the first half of 2025.
UK Gov't Stands By Digital Tax Despite US Trade Deal
The U.K. government is standing by its digital services tax after having secured a trade deal with the U.S., despite months of talks and continued U.S. opposition to the levy, a British government spokesperson confirmed Wednesday.
IRS Docs Bid Flouts Foreign Privacy Rules, 6th Circ. Told
The U.S. Chamber of Commerce and the National Association of Manufacturers urged the Sixth Circuit to reverse an Ohio federal judge's order requiring Eaton Corp. to share European employee evaluations with the IRS, contending that disclosure would create unnecessary conflicts with foreign privacy laws.
Featured Stories
-
Circuit-By-Circuit Recap: Justices Send Message To Outliers
It was a tough term at the U.S. Supreme Court for two very different circuits — one solidly liberal, one solidly conservative — that had their rulings overturned in eye-popping numbers. But it was another impressive year for a relatively moderate circuit that appears increasingly simpatico with the high court.
-
The Moments That Shaped The Universal Injunction Case
The U.S. Supreme Court voted along ideological lines when it hindered the ability of federal district court judges to issue nationwide pauses on presidential policies, but that outcome didn't seem like a foregone conclusion during oral arguments earlier this year. What do the colloquies suggest about the justices' thinking? Here are some moments that may have swayed them.
-
Top Federal Tax Policies Of 2025: Midyear Report
At the start of President Donald Trump's second term, the House and Senate invested most of their energy into advancing a budget reconciliation bill that would renew major parts of the 2017 Tax Cuts and Jobs Act and carry out other of Trump's campaign policies. Here, Law360 looks at the most consequential developments in federal tax policy from the first half of 2025.
Expert Analysis
-
A Look At DOJ's Dropped Case Against Early Crypto Operator
The prosecution of an early crypto exchange operator over alleged unlicensed money transmission was recently dropped in Indiana federal court, showcasing that the U.S. Justice Department may be limiting the types of enforcement cases it will bring against digital asset firms, say attorneys at Greenberg Traurig.
-
8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
-
Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
-
Navigating Antitrust Risks When Responding To Tariffs
Companies should assess competitive perils, implement compliance safeguards and document independent decision-making as they consider their responses to recent tariff pressures, say attorneys at White & Case.
-
Key Points From HMRC's Tax Reform Proposals
Although HM Revenue & Customs’ recent proposals for reform of U.K. transfer pricing and permanent establishment rules align with the latest international consensus, certain amendments may lead to future controversy, say lawyers at Skadden.
-
Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.
-
IRS Should Work With Industry On Microcaptive Regs
The IRS should engage with microcaptive insurance owners to develop better regulations on these arrangements or risk the emergence of common law guidance as taxpayers with legitimate programs seek relief in the federal courts, says Dustin Carlson at SRA 831(b) Admin.
-
What To Note As UK Adopts OECD Crypto Disclosure Rules
With the U.K.’s recent announcement that it will adopt the Organization for Economic Cooperation and Development's crypto-asset reporting framework, users and providers will benefit from understanding the context surrounding the decision and the framework's intended goal of clamping down on tax evasion, say lawyers at Brown Rudnick.
-
Senate's 41% Litigation Finance Tax Would Hurt Legal System
The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.
-
Trade In Limbo: The Legal Storm Reshaping Trump's Tariffs
In the final days of May, decisions in two significant court actions upended the tariff and trade landscape, so until the U.S. Supreme Court rules, businesses and supply chains should expect tariffs to remain in place, and for the Trump administration to continue pursuing and enforcing all available trade policies, say attorneys at Ice Miller.
-
Move Beyond Surface-Level Edits To Master Legal Writing
Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.
-
9th Circ. Has Muddied Waters Of Article III Pleading Standard
District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.
-
How AI May Reshape The Future Of Adjudication
.png)
As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.