International

  • October 22, 2026

    Treasury Aiming to Float CAMT Rules by Feb., Official Says

    The U.S. Treasury Department is still on track to propose revised regulations for the corporate alternative minimum tax by February, a department official said Thursday.

  • October 22, 2026

    EU Windfall Tax On Energy Profits Legal, ECJ Adviser Says

    A European Union windfall tax introduced in response to the energy crisis following the invasion of Ukraine is consistent with union law, an adviser to the EU's top court said Thursday, finding the measure urgent, temporary and proportionate.

  • October 22, 2026

    UK Banks Face 46% Tax Rate, Outpacing Global Finance Hubs

    The U.K. financial industry pays £47.8 billion ($63.9 billion) in taxes, with London banks facing a 46% tax rate, higher than financial hubs such as New York and Frankfurt, Germany, according to an industry group report.

  • October 21, 2026

    IRS Says Eaton Misportrayed Intercompany Loan Example

    Eaton misportrayed the IRS' argument about a regulatory example concerning the relevance of companies' relatedness when analyzing an arm's-length price of a transaction, the agency told the U.S. Tax Court, defending its denial of related-party interest and fee deductions.

  • October 21, 2026

    Wyden Questions Big 4 Execs On Int'l Tax Shelter Consulting

    The Senate Finance Committee's top Democrat said Wednesday that he was launching an inquiry into whether the Big Four accounting firms — PwC, KPMG, Deloitte and EY — have helped large multinational corporations avoid billions in taxes by creating tax shelters in Malta.

  • October 21, 2026

    UK Financial Tax Hike Would Risk Growth, Group Warns

    The Labour government risks economic growth by putting higher taxes on banks on the agenda ahead of the autumn budget, the Confederation of British Industry warned Wednesday.

  • October 21, 2026

    EU Vows VAT Tool Review As Countries Flag Fraud Risks

    Experts leading negotiations at the Council of the European Union pledged that the European Commission would examine potential weaknesses of a value-added tax tool used to streamline import customs in order to unblock talks on its eligibility criteria, three EU officials told Law360 on Wednesday.

  • October 21, 2026

    Welsh Gov't Delays Property Tax Revaluation

    The Welsh government announced that it is delaying until 2032 the property revaluation for council tax originally planned for April 2028, while the British government is set to go ahead with revaluations for the mansion tax in England.

  • October 21, 2026

    ScottishPower's £28M Redress Payments Are Not Deductible

    ScottishPower must pay tax on £28 million ($37.5 million) in redress for regulatory failures after Britain's top court ruled on Wednesday that the compensation was similar to a penalty.

  • October 20, 2026

    Biz Says 50% Canadian Tariff Is Yet Another Illegal Regime

    President Donald Trump's retaliatory 50% tariffs against Canadian goods are the latest in a string of illegal trade actions and should be struck down, just like two previous regimes, according to a lawsuit filed Tuesday at the U.S. Court of International Trade.

  • October 20, 2026

    EU Lawmakers Seek Stronger Coordination Against VAT Fraud

    The European Parliament wants the European Union to step up coordination against value-added tax carousel fraud, including with binding information-sharing protocols, automatic interagency referrals and making more fraud cases count as EU criminal matters, according to a nonbinding resolution adopted Tuesday.

  • October 20, 2026

    Treasury Drops Proposed 'Per Se' Test For Tax-Free Spinoffs

    The U.S. Treasury Department on Tuesday scrapped regulations proposed in 2016 that would have used a "per se" test and other bright-line rules to determine whether corporate spinoff transactions qualify for tax-free status.

  • October 20, 2026

    UK Chancellor Rejects Capital Gains Tax Hike, Report Says

    Chancellor of the Exchequer John Healey has rejected calls from other Labour figures to raise capital gains tax in the U.K.'s upcoming budget, according to a newspaper report, in favor of taxes on banks.

  • October 20, 2026

    OECD Updates Min. Return Guidance For Tax Authorities

    The OECD on Tuesday released updated guidance for tax authorities regarding the system to exchange taxpayer returns under the 15% global minimum tax, incorporating changes related to the deal to exempt U.S. companies from its international provisions and other technical adjustments.

  • October 20, 2026

    Ryanair Cuts Belgian Routes In Response To Aviation Tax Hike

    Ryanair has cut 20 routes across Belgium's two biggest airports over the winter because of a scheduled increase in the country's aviation tax, the airline announced Tuesday.

  • October 20, 2026

    Reality Show Worker Was Employee, Canada Tax Court Says

    A social media manager for a reality TV show was an employee of a production company for tax purposes, even though her employer intended for her to be an independent contractor, the Tax Court of Canada said.

  • October 20, 2026

    Gov't Urged To Scrap Premium Tax On Health Insurance

    The government should scrap the tax added to health insurance policies as a "practical step" to support employers investing in workplace health and wellbeing, a financial services consultancy said Tuesday.

  • October 19, 2026

    How The Midterms Are Likely To Shape Tax Policy

    While the outcome of the midterm elections won't change tax policy overnight, the winning party should at the very least have the chance to signal its priorities and work on bipartisan legislation that could become law even in a divided government. Here, Law360 breaks down different tax policy scenarios that could come from the elections.

  • October 19, 2026

    Meta Says It Didn't Concede Stock Options Issue In Facebook

    Despite IRS arguments to the contrary, Meta Platforms told the U.S. Tax Court that it didn't concede that stock option costs need to be included in cost-sharing agreements between affiliates in a prior case involving its predecessor, Facebook.

  • October 19, 2026

    5 Arrested In €114M Smartphone VAT Fraud, EPPO Says

    Five people have been arrested by authorities in Cyprus, Germany and Italy in connection with an investigation into a €114 million ($128 million) value-added tax fraud involving smartphones that took place across Europe, the European Public Prosecutor's Office said.

  • October 19, 2026

    Ireland Aims To Update Global Min. Tax With Finance Bill

    Ireland wants to update rules for the 15% global minimum tax to align with the U.S. exemption, tighten interest deductions and tweak its research and development tax credit, according to a finance bill released Monday.

  • October 19, 2026

    HMRC Sets Default Emissions Values For Carbon Tax

    The U.K. tax authority published guidance on the default values of products' carbon emissions to help importers calculate their liabilities under the country's upcoming carbon import levy.

  • October 19, 2026

    Rajasthan Royals Owner Settles UK Investors' Tax Dispute

    Three U.K.-based investors have settled their claim against an owner of India's Rajasthan Royals cricket team who they alleged misled them over the tax consequences of selling their shares and a $300 million valuation purportedly negotiated with a prospective buyer.

  • October 19, 2026

    Gov't Must Not Tax Bereaved Families Over Pension Delays

    A former U.K. pensions minister has called on the government to ensure that the administrative backlog in civil service pension payouts does not leave the families of deceased civil service pensioners exposed to heavy tax penalties.

  • October 19, 2026

    50 Gov'ts Can Improve Country-Level Tax Reports, OECD Says

    More than 50 jurisdictions, or about a third of the OECD's global tax policymaking group, have outstanding recommendations to comply with international standards on country-by-country reporting, including about 20 that have no system in place, according to a report released Monday.

Expert Analysis

  • Aligning Microsoft Tools With NYC Bar AI Recording Guidance

    Author Photo

    The New York City Bar Association’s recently issued formal opinion, providing ethical guidance on artificial intelligence-assisted recording, transcription and summarization, raises immediate questions about data governance and e-discovery for companies that use Microsoft 365 and Copilot, say Staci Kaliner, Martin Tully and John Collins at Redgrave.

  • 5 Different AI Systems Raise Distinct Privilege Issues

    Author Photo

    A New York federal court’s recent U.S. v. Heppner decision, holding that a defendant’s use of Claude was not privileged, only addressed one narrow artificial intelligence system, but lawyers must recognize that the spectrum of AI tools raises different confidentiality and privilege questions, says Heidi Nadel at HP.

  • AI-Assisted Arbitration Needs Safeguards To Ensure Fairness

    Author Photo

    As tribunals and arbitral institutions increasingly use artificial intelligence tools in their decision-making processes, ​​​​​​​clear disclosure standards and procedural safeguards are necessary to ensure that efficiency gains do not erode the fairness principles on which arbitration depends, says Alexander Lima at Wesco International.

  • AI-Generated Doc Ruling Guides Attys On Privilege Risks

    Author Photo

    A New York federal court's ruling, in U.S. v. Heppner, that documents created by a defendant using an artificial intelligence tool were not privileged, can serve as a guide to attorneys for retaining attorney-client or work-product privilege over client documents created with AI, say attorneys at Sher Tremonte.

  • The Law Firm Merger Diaries: Leadership Strategy After Day 1

    Author Photo

    For law firm leaders, ensuring a newly combined law firm lives up to its promise, both in its first days of operation and well after, includes tough decisions, clear and specific communication, and cheerleading, says Peter Michaud at Ballard Spahr.

  • Calif.'s Civility Push Shows Why Professionalism Is Vital

    Author Photo

    The California Bar’s campaign against discourteous behavior by attorneys, including a newly required annual civility oath, reflects a growing concern among states that professionalism in law needs shoring up — and recognizes that maintaining composure even when stressed is key to both succeeding professionally and maintaining faith in the legal system, says Lucy Wang at Hinshaw.

  • US-Ukraine Reconstruction Fund Tax Exemptions Uncertain

    Author Photo

    Tax provisions in the bilateral agreement to establish the U.S.-Ukraine Reconstruction Investment Fund, which recently announced it is accepting applications, are so broad and imprecise as to leave uncertainty regarding whether and when tax exemptions will apply to investors' income, say attorneys at Avellum and Debevoise.

  • Trivia Competition Makes Me A Better Lawyer

    Author Photo

    Playing trivia taught me to quickly absorb information and recognize when I've learned what I'm expected to know, training me in the crucial skills needed to be a good attorney, and reminding me to be gracious in defeat, says Jonah Knobler at Patterson Belknap.

  • Judges On AI: Practical Use Cases In Chambers

    Author Photo

    U.S. Magistrate Judge Allison Goddard in the Southern District of California discusses how she uses generative artificial intelligence tools in chambers to make work more efficient and effective — from editing jury instructions for clarity to summarizing key documents.

  • Malpractice Claim Assignability Continues To Divide Courts

    Author Photo

    Recent decisions from courts across the country demonstrate how different jurisdictions balance competing policy interests in determining whether legal malpractice claims can be assigned, providing a framework to identify when and how to challenge any attempted assignment, says Christopher Blazejewski at Sherin & Lodgen.

  • NYC Bar Opinion Warns Attys On Use Of AI Recording Tools

    Author Photo

    Attorneys who use artificial intelligence tools to record, transcribe and summarize conversations with clients should heed the New York City Bar Association’s recent opinion addressing the legal and ethical risks posed by such tools, and follow several best practices to avoid violating the Rules of Professional Conduct, say attorneys at Smith Gambrell.

  • 4 Quick Emotional Resets For Lawyers With Conflict Fatigue

    Author Photo

    Though the emotional wear and tear of legal work can trap attorneys in conflict fatigue — leaving them unable to shake off tense interactions or return to a calm baseline — simple therapeutic techniques for resetting the nervous system can help break the cycle, says Chantel Cohen at CWC Coaching & Therapy.

  • Judges On AI: How Judicial Use Informs Guardrails

    Author Photo

    U.S. Magistrate Judge Maritza Dominguez Braswell at the U.S. District Court for the District of Colorado discusses why having a sense of how generative AI tools behave, where they add value, where they introduce risk and how they are reshaping the practice of law is key for today's judges.

Can't find the article you're looking for? Click here to search the Tax Authority International archive.