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International
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July 09, 2026
Pillar 2 Carveouts Won't Undercut Global Tax, Official Says
The integrity of the 15% global minimum tax system will not be undermined by a host of nations gaining access to provisions that exempt them from certain obligations, the tax head at the Organization for Economic Cooperation and Development said Thursday.
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July 09, 2026
Irish Reps Must Step Away From Biz Tax Talks, Academics Say
The Irish delegation currently leading the Council of the European Union must give up its role as head broker on EU corporate tax negotiations, a group of academics said in an open letter Thursday.
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July 09, 2026
London Gallery Beats HMRC Charges Over Russia Sanctions
A London art gallery was cleared of criminal wrongdoing on Thursday as a judge ruled that it did not breach a ban on sending goods to Russia by trying to ship a painting to an art collector leaving Moscow.
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July 08, 2026
EU's Top Court Rules Out Joint VAT Liability In Greek Case
A person classified as liable for paying value-added taxes in one European Union member country owed by an entity established in another member country cannot also be held jointly and severally liable for those taxes, the EU's top court said Wednesday.
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July 08, 2026
Aussies Seek Input On 30% Min. Tax For Discretionary Trusts
Australia is seeking feedback on plans to introduce a 30% minimum tax on taxable income held in discretionary trusts, the Department of the Treasury said in a consultation.
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July 08, 2026
Trump Threatens To Cut Spanish Relations Over Defense Rift
President Donald Trump threatened Wednesday to cut off relations entirely with Spain, calling the country an unreliable partner during a meeting with NATO Secretary General Mark Rutte.
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July 08, 2026
EU Tax Head Urges Bloc Not To Water Down Overhaul Push
European Union countries must not dilute the ambitions of a tax overhaul proposal delivered last month, an EU official who is leading the changes said Wednesday.
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July 08, 2026
French Court To Ask ECJ To Vet Share Buyback Taxes
France's top administrative court will ask the European Court of Justice to determine whether the country's taxes on share buybacks violate rules preventing indirect taxation of capital, according to a decision.
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July 08, 2026
UK To Raise Threshold For Capital Goods VAT System
The U.K. government will limit the application of a system governing the reclamation of value-added tax on capital goods as part of simplifying VAT rules for small and midsize businesses, according to a policy paper published Wednesday.
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July 08, 2026
EU Warns Belgium, Bulgaria, Cyprus Over Pillar 2 Delay
The European Union has called on Belgium, Bulgaria and Cyprus to fully adopt information exchange rules that underpin the global minimum tax framework known as Pillar Two.
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July 07, 2026
Exxon Seeks $324M Judgment In Dispute On Qatar Deal Tax
Exxon asked a Texas federal court to rule that it's owed a $273 million tax refund and $51 million in penalties in a dispute with the U.S. government over the tax treatment of a natural gas deal with Qatar.
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July 07, 2026
EU Lawmakers Seek To End VAT Break For Financial Services
The European Parliament moved toward ending financial services' blanket exemption from value-added taxes by voting Tuesday to adopt a report recommending such a shift.
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July 07, 2026
Claims Court Nixes GILTI Tax Rules Under Loper Bright
The U.S. Court of Federal Claims invalidated corporate tax regulations that deny amortization deductions tied to certain overseas intangible asset transfers, holding that the rules are the kind of "agency overreach" foreclosed by the U.S. Supreme Court's Loper Bright ruling.
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July 07, 2026
Dental Aligners Not VAT-Exempt, Upper Tribunal Says
Dental aligners are not exempt from value-added tax under a provision aimed at dental prostheses, the Upper Tribunal ruled Tuesday, reversing a decision by a lower tribunal.
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July 07, 2026
Simpson Thacher Adds Energy Tax Partner From Weil In NY
Simpson Thacher & Bartlett LLP announced Tuesday that a former Weil Gotshal & Manges LLP partner has joined the firm's New York office to advise clients on the U.S. tax aspects of energy and infrastructure transactions.
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July 07, 2026
European Parliament Panel Rejects Carbon Tax Exemption
The Parliamentary committee responsible for changes to the European Union's carbon tax removed a proposed waiver that would exempt certain goods from the levy during periods of market turmoil.
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July 07, 2026
HMRC Admits New State Pension Tax Errors Over 4 Years
The government has said it accidentally overtaxed millions of Britons for their state pension income over four years, but that the tax ministry is working to ensure the error will not be repeated.
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July 07, 2026
UK Tax Policy To Watch In 2nd Half Of 2026
The U.K. government faces a change of leadership in the second half of the year, opening up the possibility of new tax policy at a time when digital and energy taxation are key issues. Here, Law360 looks at important U.K. tax policy developments to watch during the rest of 2026.
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July 06, 2026
After Tense Terms, Hints Of High Court Harmony With Circuits
Following several U.S. Supreme Court terms teeming with reversals and rebukes of lower appeals courts, the justices this term found fault less often with rulings by circuit judges, who are likely becoming better attuned to the conservative supermajority, attorneys say.
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July 06, 2026
The Funniest Moments Of The Supreme Court's Term
When one of the U.S. Supreme Court's most talkative members suddenly struggled to speak, the atmosphere at oral arguments grew increasingly anxious — until the justice deadpanned that it was an advocate's golden opportunity to avoid a grilling.
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July 06, 2026
Appeals Court Allows VAT Exemption For Education Services
A London appeals court ruled in favor of three alternative education providers appealing HMRC's denial of a value-added tax exemption for their services, saying Monday that lower tribunals used the wrong test to determine if the exemption applied.
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July 06, 2026
Stakeholders Push For Expanded Brazil Tariff Exemptions
Industry associations urged the U.S. Trade Representative's Office to expand tariff exemptions for the 25% duty anticipated on Brazilian goods as a result of its alleged unfair trading practices, according to recently published comment letters.
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July 06, 2026
OECD Helping Developing Nations On Min. Tax, Transparency
The OECD's support for developing countries in international tax matters was focused last year on the 15% global minimum tax, while tax transparency and transfer pricing assistance hummed along as well, according to a report.
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July 06, 2026
FedEx Misread Case In $89M Tax Refund Fight, 6th Circ. Told
FedEx incorrectly conflated real-world facts with statutorily created fiction about certain repatriated earnings when citing a recent U.S. Tax Court decision in the company's case for an $89 million tax refund, the U.S. government told the Sixth Circuit.
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July 06, 2026
India, China Call Broad US Forced Labor Tariffs Not Justified
Several U.S. trading partners facing new tariffs over claims of failing to adequately protect against forced labor pushed back on the plan ahead of a public hearing Tuesday, raising concerns that ranged from too-generalized determinations to the U.S. improperly disregarding related measures.
Expert Analysis
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4 Developments That Defined The 2025 Ethics Landscape
The legal profession spent 2025 at the edge of its ethical comfort zone as courts, firms and regulators confronted how fast-moving technologies and new business models collide with long-standing professional duties, signaling that the profession is entering a period of sustained disruption that will continue into 2026, says Hilary Gerzhoy at HWG Law.
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How Fractional GCs Can Manage Risks Of Engagement
As more organizations eliminate their in-house legal departments in favor of outsourcing legal work, fractional general counsel roles offer practitioners an engaging and flexible way to practice at a high level, but they can also present legal, ethical and operational risks that must be proactively managed, say attorneys at Boies Schiller.
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How OECD Tax Update Tackles Mobile Workforce Complexity
The Organization for Economic Cooperation and Development’s recently updated model tax convention — a recalibration of international tax principles in response to an increasingly mobile workforce — should prompt companies to reevaluate cross-border operations, transfer pricing policies and tax controversy strategies, say attorneys at Eversheds.
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A Uniform Federal Rule Would Curb Gen AI Missteps In Court
To address the patchwork of courts’ standing orders on generative artificial intelligence, curbing abuses and relieving the burden on judges, the federal judiciary should consider amending its civil procedure rules to require litigants to certify they’ve reviewed legal filings for accuracy, say attorneys at Shook Hardy.
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Supreme Court Term Limits Would Carry Hidden Risk
While proposals for limiting the terms of U.S. Supreme Court justices are popular, a steady stream of relatively young, highly marketable ex-justices with unique knowledge and influence entering the marketplace of law and politics could create new problems, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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Tariffs And Trade Volatility Drove 2025 Bankruptcy Wave
The Trump administration's tariff regime has reshaped the commercial restructuring landscape this year, with an increased number of bankruptcy filings showing how tariffs are influencing first‑day narratives, debtor-in-possession terms and case strategies, say attorneys at Thompson Hine.
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AI Evidence Rule Tweaks Encourage Judicial Guardrails
Recent additions to a committee note on proposed Rule of Evidence 707 — governing evidence generated by artificial intelligence — seek to mitigate potential dangers that may arise once machine outputs are introduced at trial, encouraging judges to perform critical gatekeeping functions, say attorneys at Lankler Siffert & Wohl.
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The Law Firm Merger Diaries: Getting The Message Across
Communications and brand strategy during a law firm merger represent a crucial thread that runs through every stage of a combination and should include clear messaging, leverage modern marketing tools and embrace the chance to evolve, says Ashley Horne at Womble Bond.
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Horizontal Stare Decisis Should Not Be Casually Discarded
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.
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10 Commandments For Agentic AI Tools In The Legal Industry
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.
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The Law Firm Merger Diaries: How To Build On Cultural Fit
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.
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Rare Tariff Authority May Boost US Battery Manufacturing
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.
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Considerations When Invoking The Common-Interest Privilege
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.