International
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September 15, 2026
EU States Resist Taxing Electricity No More Than Natural Gas
Many European Union member states are opposed to a draft regulation that would require them to keep tax rates on electricity no higher than on natural gas and to adopt a tax framework supporting electricity more generally, according to comments obtained by Law360 on Tuesday.
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September 15, 2026
UK Minister Pledges To Protect Pensioners From Tax
Britain will shield pensioners from being hit with taxes if the state pension rises above the basic income tax threshold as projected, a minister said Tuesday.
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September 15, 2026
EU Lawmakers Back Carbon Tax For Finished Steel Goods
The European Parliament voted Tuesday to approve a proposal to extend the carbon border tax to more than 450 finished goods, tightening rules for high-carbon imports into the European Union.
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September 15, 2026
EU Presidency Presses Sweden On Tobacco Taxation Bill
The presidency of the Council of the European Union is focused on tackling political issues in bilateral talks, notably with Sweden, to advance a bill on the bloc's tobacco taxation rules, an EU official told Law360 on Tuesday.
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September 14, 2026
Tax Court Limits Sysco's Deductions After Varian Ruling
The U.S. Tax Court limited the deductions that Sysco Corp. can take on repatriated income, holding Monday that the food services giant failed to distinguish its case from Varian Medical Systems Inc.'s failed bid for identical deductions in an earlier ruling.
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September 14, 2026
Dutch Weigh Offering Source-State Service Taxes In Treaties
The Netherlands is looking at amending its policy on negotiating tax treaties so that it could offer all developing countries the ability to levy taxes on payments for all types of services even when the services aren't performed in the treaty partner's jurisdiction, according to a consultation.
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September 14, 2026
S. Korea Probing $743M Tax Evasion By Biz In Food, Platforms
South Korea is investigating about 1 trillion won ($743 million) in suspected tax evasion by 41 companies primarily in the food sector as well as transfer pricing by online platform operators, the National Tax Service said Monday.
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September 14, 2026
Trump Says He Will Remove Tariffs On Irish Whiskey
President Donald Trump said Sunday that the U.S. is planning to remove tariffs on whiskey imported from Ireland.
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September 14, 2026
New Zealand Floats Tax Bill For Foreign Investment Funds
The New Zealand government floated several changes to its foreign investment fund system to "reduce tax barriers" for bringing skills and capital into the country, including increasing the threshold that would trigger certain taxes for foreign investors.
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September 14, 2026
EU Countries Contest Legality Of Business Tax Proposal
More than a dozen European Union countries criticized a European Commission decision to put a pro-business bill including tax elements to a majority vote, rather than seeking the support of all member states, sources told Law360 on Monday.
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September 14, 2026
City Of London Urges Tax Restraint To Protect Growth
The Labour government shouldn't risk growth by raising taxes on financial and professional services at a time when the economy is fragile, the City of London Corp. said Monday.
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September 14, 2026
Canada To Prioritize Advance Tax Rulings For $1B Projects
The Canada Revenue Agency will prioritize handling requests for advance income tax rulings linked to investments of at least CA$1 billion ($719 million) into the country, the agency said Monday.
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September 14, 2026
England's Tourist Tax Could Net £600M, Report Says
A 5% tourist tax across England could raise about £600 million ($809 million) a year for mayoral authorities, but it would mainly hit British tourists rather than overseas visitors, according to a think tank report.
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September 11, 2026
OECD Issues Updated Pillar 2 Return For Side-By-Side Deal
The OECD published a revised information return for a worldwide corporate 15% minimum tax agreement known as Pillar Two on Friday, including updated sections to implement a side-by-side safe harbor that exempts U.S. multinational corporations from the global regime.
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September 11, 2026
Australian Bill Would Hone R&D Tax Credit To Newer Firms
The Australian government is seeking input on a bill that would narrow eligibility for its research and development tax credit to newer firms while raising the value of the credit for businesses that qualify, the Department of the Treasury said Friday.
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September 11, 2026
Corp. Transparency Law Unconstitutional, Justices Told
The Supreme Court should find that the Corporate Transparency Act is unconstitutional to prevent a future administration from reviving its application to domestic entities, the National Small Business Association told the justices.
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September 11, 2026
Fed. Circ. Scrutinizes Presumptive Date In Turkish Rebar Row
A Federal Circuit panel on Friday looked to clarify the effect of the U.S. Department of Commerce's presumption that invoice dates are generally the best option for determining dates of sale during duty investigations, with a Turkish company claiming the presumption cost it $20 million.
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September 11, 2026
Fox Rothschild Adds Berger Singerman Estate Pro In Miami
Fox Rothschild LLP has deepened its tax and wealth planning department with a Miami-based partner who came aboard from Berger Singerman LLP.
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September 11, 2026
European Commission Sends India Trade Deal To EU Council
The European Commission on Friday presented a "landmark" free trade agreement with India to the Council of the European Union for final approval, with the deal set to eliminate Indian tariffs on almost all EU goods.
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September 11, 2026
Emails Detail Siemens' Tax Planning For 2018 Deduction
Emails from a former Deloitte Touche Tohmatsu Ltd. senior manager called by the IRS to testify at Siemens' U.S. Tax Court trial this week showed detailed planning behind the 2018 transactions that led to a $3.5 billion deduction in the U.S. for the German company.
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September 11, 2026
Taxation With Representation: Paul Weiss, Troutman, Wachtell
In this week's Taxation With Representation, GE Aerospace buys Consolidated Precision Products from private investment firms Warburg Pincus and Berkshire Partners, Independence Realty Trust Inc. and Centerspace agree to merge, and EverBank Financial Corp. and WaFd Inc. agree to combine through a reverse merger.
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September 11, 2026
Ørsted Secures UK Tax Rights For 2 Offshore Wind Farms
An advisory commission issued an opinion saying Danish multinational Ørsted should pay taxes primarily in the U.K. rather than Denmark on two offshore wind farms based in British territory, according to a company statement.
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September 11, 2026
Tabcorp's $1.4B Tax Deduction Appeal Rejected By High Court
The High Court of Australia has rejected Tabcorp's application for special leave to appeal a ruling that denied it a $1.49 billion tax deduction over alleged entitlements linked to the termination of gaming licenses in Victoria, based on there being "no financial arrangement" at the time the licenses expired.
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September 10, 2026
Widow Owes FBAR Penalties On India Account, Judge Rules
A businessman's widow owes penalties for his failure to report his Indian bank account to the Internal Revenue Service after he deposited $1.5 million from the sale of a New York apartment complex, but the penalty amount must be recalculated, a New York federal judge ruled Thursday.
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September 10, 2026
Treasury Floats Foreign Tax Credit Rules After '25 Budget Bill
The U.S. Treasury Department proposed regulations Thursday that would clarify the 2025 federal budget bill's reduction to the range of expenses that companies must allocate to overseas affiliates when calculating foreign tax credits.
Expert Analysis
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NY Times Word Puzzles Make Me A Better Lawyer
Every morning I let The New York Times humble me with word games, which offer a chance to recalibrate my brain before the day's chaos arrives and remind me that a solution — whether to a puzzle or employment law issue — almost always exists once I find the right angle, says Amy Epstein Gluck at Pierson Ferdinand.
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Law School's Missed Lesson: Diagnose Before Arguing
Law school often skips over explicitly teaching students how to determine what kind of problem a case presents before they commit to a particular doctrinal path, which risks building arguments that are internally coherent but externally misaligned, says Melanie Oxhorn at Kobre & Kim.
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Judges On AI: How Courts Can Survive The Tech Revolution
Colorado Supreme Court Justice Maria Berkenkotter and Colorado Court of Appeals Judge Lino Lipinsky de Orlov discuss how artificial intelligence has already fundamentally altered the legal system and offer tips for courts navigating deepfakes, hallucinations and a gap in access to AI tools.
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3 AI Adoption Mistakes GCs Should Avoid
The pressure in-house legal teams face to quickly adopt artificial intelligence tools, combined with budget constraints and the need to evaluate a crowded market of options, sets the stage for implementation mistakes that are often difficult to undo, says former 23andMe general counsel Guy Chayoun.
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4 Emerging Approaches To AI Protective Order Language
Over the last year, at least five federal district courts have issued or analyzed specific protective order provisions restricting the use of generative artificial intelligence platforms with protected materials, establishing that proactive AI-specific provisions are now standard practice and demonstrating that no single model works for every case, says Joel Bush at Kilpatrick.
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Heppner Ruling Left AI Privilege Risk For Lawyers Unresolved
While a New York federal judge’s recent ruling in U.S. v. Heppner resolved a privilege question surrounding client-side artificial intelligence use, it did not address how to mitigate the risks that can arise when confidential information enters the operative context of an AI system used by an attorney, says Jianfei Chen at Quarles & Brady.
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Speed Jigsaw Puzzling Makes Me A Better Lawyer
My passion for speed puzzling — I can complete a 500-piece jigsaw puzzle in under 50 minutes — has sharpened my legal skills in more ways than one, with both disciplines requiring patience, precision and the ability to keep the bigger picture in mind while working through the details, says Tazia Statucki at Proskauer.
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Documenting Business Purpose After IRS' 10th Circ. Win
Following the Tenth Circuit’s recent Liberty Global v. U.S. decision, which held the economic substance doctrine does not require a threshold relevancy determination, taxpayers can prepare for potential audits by maintaining contemporaneous documentation and taking other steps that demonstrate the business purpose of transactions, say attorneys at Crowell & Moring.
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2 AI Snafus Show Why Attys Can't Outsource Judgment
The recent incident involving Sullivan & Cromwell where citations in a filed motion were fabricated by artificial intelligence, as well as a punitive ruling from the Sixth Circuit in U.S. v. Farris, demonstrate that the obligation to supervise AI has belonged and always will belong to lawyers, says John Powell at the Kentucky School Boards Association.
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Improving Well-Being In Law, 10 Years After Landmark Study
An important 2016 study revealed significant substance abuse and mental health issues among lawyers, and while the findings helped normalize the conversation around these topics, a decade later, structural change is still needed, says Denise Robinson at PLI.
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Hungary CPAC Funding Probe Could Implicate US Entities
A Hungarian anti-corruption investigation into claims that the former prime minister used taxpayer funds to support the Conservative Political Action Conference could include potential cross-border political and financial dimensions that create multiple touchpoints for U.S. regulatory and enforcement interest, say attorneys at Ballard Spahr.
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Mitigating Multistate Risks As California Expands Tax Reach
Though California's new sourcing rules and extension of the pass-through entity election have created uncertainty, practitioners should file protective returns to respect the law's ambiguity and take certain other steps to protect clients from the costs of losing a future audit, says attorney Delina Yasmeh.
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E-Discovery Quarterly: Recent Rulings On ESI Control
Several recent federal court decisions have perpetuated a split over what constitutes “control” of electronically stored information — with judges divided on whether the standard should turn on a party's legal right or practical ability to obtain the information, say attorneys at Sidley.