International

  • October 28, 2026

    Judge Sides With Feds In Pair's $1.6M Tax Penalty Dispute

    A formerly married couple are not entitled to claim a refund of roughly $1.6 million for tax penalties related to a foreign trust, a Pennsylvania federal magistrate judge ruled, finding the court lacks jurisdiction because they failed to demonstrate they properly filed a refund claim.

  • October 28, 2026

    CBP Clears Nearly 16M Imports In 3rd Tariff Refund Phase

    In just over two weeks, U.S. Customs and Border Protection has cleared nearly 16 million more imports as part of the third phase of its tariff refund system, according to a declaration filed by a CBP official at the U.S. Court of International Trade.

  • October 28, 2026

    Nigerian Man Extradited For $100 Million IRS Refund Scheme

    A Nigerian man facing charges that he obtained more than $100 million in tax refunds fraudulently by posing as tax professionals and taxpayers was arraigned after being extradited from Benin, the U.S. Department of Justice said.

  • October 28, 2026

    Pillar 2 Minimum Tax Funds Could Finance EU Budget

    A coming draft of the European Union's next long-term budget could propose using Pillar Two funds as a revenue source to finance the bloc's spending priorities, three EU officials told Law360 on Wednesday.

  • October 28, 2026

    Healey Looks To Simplify But Not Abolish Shareholder Taxes

    Chancellor John Healey told MPs on Wednesday that the government would retain stamp duty on share trading but pledged to modernize the tax, drawing criticism of a "missed opportunity" to revive interest in the London Stock Exchange.

  • October 28, 2026

    UK Gov't To Temporarily Raise Bank Surcharge To 6%

    The U.K.'s Labour government will temporarily raise the bank surcharge to 6% to help generate more revenue to cover its expanded spending plans, Chancellor John Healey said in his autumn Budget on Wednesday.

  • October 28, 2026

    Businesses Warn EU Against Diluting Tax Simplification Bill

    More than 20 industry associations warned European Union countries Wednesday against diluting draft proposals to simplify tax regulation.

  • October 28, 2026

    Gov't Tweaks UK Tax Allowance To Protect Pensioners 

    The government announced plans on Wednesday to protect pensioners from paying income tax on the state pension, which is set to rise above the basic income tax threshold.

  • October 27, 2026

    IRS Asks 1st Circ. To Toss Shuttered Bank Owner's Claims

    The IRS asked the First Circuit to dismiss unlawful property seizure and due process claims against former IRS Criminal Investigation officers in a dispute related to a shuttered online bank suspected of facilitating tax evasion and money laundering, saying the bank's former owner failed to establish plausible allegations.

  • October 27, 2026

    Medtronic, IRS Unable To Settle Transfer Pricing Case

    Medtronic and the IRS were unable to settle their dispute over how to price intangibles that the medical device maker licensed to a Puerto Rican affiliate, the parties told the U.S. Tax Court, potentially teeing up a third trial.

  • October 27, 2026

    AGs Sue To Block Treasury Rule Ending Shell Co. Reporting

    Nearly two dozen states sued the Trump administration Tuesday over its rollback of ownership reporting requirements for corporate entities, arguing the move constitutes an illegal, unilateral repeal of an anti-financial crime law that Congress enacted.

  • October 27, 2026

    Electrician Co. Can't Appeal £47K VAT Bill, Tribunal Says

    An electrician company can't appeal a decision finding it liable for nearly £47,000 ($62,500) in value-added taxes on the grounds that a lower tribunal shouldn't have continued a remote hearing after its representative was disconnected, the Upper Tribunal said Tuesday.

  • October 27, 2026

    Treasury Asked To Cut Ownership-Change Bar In CFC Regs

    The U.S. Treasury Department should lower the ownership-change threshold in proposed rules for taxing shareholders of controlled foreign corporations based on their share of ownership during a given year, a business group and New York attorneys said.

  • October 27, 2026

    Ex-IRS Officials Say Citizenship Question Could Chill Filing

    Former Internal Revenue Service officials and tax law groups submitted a comment Tuesday urging the U.S. Department of the Treasury to remove a proposed citizenship status question from individual tax returns, saying it could discourage filing.

  • October 27, 2026

    Former Company Director Can't Avert £283K Tax Bill On Loan

    A former company director can't avoid nearly £283,000 ($377,000) in income tax on the unpaid balance of a loan despite it being written off, a London tribunal ruled, because the settlement with liquidators doesn't shield them from taxation.

  • October 27, 2026

    Australia Floats Tax Breaks For Investors, R&D, Venture Firms

    The Australian government wants to provide a 50% capital gains tax break for early investors in startups, widen parts of the research and development tax credit and expand venture capital tax incentives, Treasurer Jim Chalmers told lawmakers Tuesday.

  • October 27, 2026

    Contractor Loses Appeal Bid Over £63K VAT Bill

    A Northern Ireland scaffolding contractor lost its bid to appeal against a value-added tax assessment of £63,600 ($84,700) over whether Britain's tax authority broke its own deadline after a London tribunal ruled in a judgment published Tuesday that the tax authority needed more evidence.

  • October 27, 2026

    3 Ways UK May Reshape Taxes In Budget

    The U.K.'s Labour government is set to announce its fiscal agenda in its autumn budget Wednesday, and many experts predict higher taxes on banks and a crackdown on tax dodgers. Here, Law360 highlights three areas to watch for tax changes in the budget.

  • October 27, 2026

    Buyer Of Ex-Adgemis Bondi Hotel Ordered To Pay $6M

    The Supreme Court of New South Wales has ordered the company that bought bankrupt publican Jon Adgemis' former Bondi Beach hotel to pay Vantage Point Asset Management Special Opportunities $6 million in damages for breaching a commitment to hand over a GST refund.

  • October 26, 2026

    IRS Won't Defend Anti-Abuse Rule Invalidated By Tax Court

    The IRS will no longer defend a rule designed to prevent companies from receiving tax-free dividends by exploiting a mismatch in effective dates between Tax Cuts and Jobs Act provisions after the U.S. Tax Court decided Congress hadn't granted authority to issue it, the agency said.

  • October 26, 2026

    South Korea May Delay Crypto Tax Again, Report Says

    South Korea's executive branch is looking at delaying plans to tax cryptocurrency for a fourth time, saying the U.S. government's slow-rolling of tax information exchanges has yielded a dearth of data on taxpayers using overseas platforms, the Korea Economic Daily reported.

  • October 26, 2026

    EU Privacy Board Urged To Confirm Limits On Tax Data Swaps

    The European Data Protection Board should confirm that its guidelines limiting large-scale, systematic data transfers will continue applying to automatic exchanges of tax information despite wording that could suggest otherwise in draft European Union legislation, the leader of a group representing "accidental" U.S. citizens said Monday.

  • October 26, 2026

    Bank Surcharge Hike Could Raise £5.8B, Think Tank Says

    The U.K.'s Labour government could raise £5.8 billion ($7.7 billion) by restoring the bank surcharge to 8% in the autumn budget, a think tank said Monday.

  • October 26, 2026

    Sweden Set To Block EU Push To Raise Tobacco Tax Floors

    Sweden is set to oppose a European Union bill that would raise minimum excise rates on tobacco products at a meeting between national finance ministers Nov. 9, an EU official told Law360 on Monday.

  • October 23, 2026

    IRS Fights For Microcaptive Reporting Rules In 5th Circuit

    The Fifth Circuit should restore a vacated regulation that required disclosure of certain microcaptive transactions due to the risk of tax avoidance and uphold another related rule that carried a lower penalty for reporting failures, the government said Friday, arguing against a plastics manufacturer fighting to eliminate both.

Expert Analysis

  • Power To The Paralegals: Burnout As A Structural Problem

    Author Photo

    Law firm leadership can best retain their paralegals not by encouraging self-care, but by seeking top-down structural solutions for the quiet proliferation of responsibilities and the vicarious exposure to client trauma that particularly drive burnout in this vital role, says Erika Sneeringer at Brockstedt Mandalas.

  • Managing Post-IEEPA Tariff Refunds, Replacements And Risks

    Author Photo

    Companies and investors reeling from the rapid changes resulting from February's U.S. Supreme Court ruling that the International Emergency Economic Powers Act doesn't authorize tariffs should focus on understanding the duty refund process, the likely replacement tariffs and the operational ways they can minimize their tariff exposure, say attorneys at Debevoise.

  • Economic Questions To Ask Amid Tariff Refund Class Actions

    Author Photo

    The U.S. Supreme Court's recent holding that the International Emergency Economic Powers Act doesn't authorize the president to impose tariffs has sparked class actions, but determining whether a retailer received a windfall is complex, even if it passed tariff costs into consumer prices before receiving a refund, say economists at Ankura Consulting Group.

  • Cow Horse Makes Me A Better Lawyer

    Author Photo

    Moving an unwilling 800-pound cow while riding a horse at high speed is exhilarating, a little unhinged and, at least for me, a surprisingly effective training ground for litigation — both demand focus, preparation over rigid planning and the willingness to act despite fear, says Ashley Zitrin at Glenn Agre.

  • Checking For AI Errors Is Now A Two-Way Street

    Author Photo

    A handful of recent federal and state cases demonstrate the importance of checking for errors generated by artificial intelligence not only in your own court submissions, but also your opponent's, as well as when catching opposing counsel's AI mistakes could result in an award for attorney fees, says Tamara Barago at Hollingsworth.

  • 5 Things Associates Must Ask About Their Firm's Merger Plan

    Author Photo

    The associates who navigate law firm mergers best ask the right questions early, such as inquiring about partners' plans, to assess how the merger could affect their workflow and career path, says Jackie Bokser-LeFebvre at Major Lindsey.

  • 2 'Rocket Dockets' And The Rules That Propel Them

    Author Photo

    The fastest civil trial courts in the country are currently in the Eastern District of Virginia and the Southern District of Florida, and their chief judges provide insights into the court rules that keep them ahead, says Robert Tata at Hunton.

  • Your Next Litigation Hold Should Cover AI Chat Logs

    Author Photo

    The Delaware Chancery Court’s recent decision in Fortis Advisors v. Krafton to treat a CEO’s artificial intelligence chats as substantive evidence is being read as a discovery warning to litigators, but there is a second duty-to-preserve lesson that is especially pertinent to in-house counsel, say attorneys at Faegre Drinker.

  • Studying Foreign Languages Makes Me A Better Lawyer

    Author Photo

    Studying Italian and Japanese has shown me that learning a new language can benefit a legal career in several ways, including by demonstrating the importance of approaching problems from a fresh perspective and the value of practicing patience with colleagues and clients, says Anna King at Genworth Financial.

  • Sold Inventory May Drive Tax Treatment Of Tariff Refunds

    Author Photo

    Companies determining the tax treatment of refunds expected following the U.S. Supreme Court's February decision invalidating tariffs imposed under the International Emergency Economic Powers Act should consider whether the tariff costs have already reduced their income considering the cost of goods sold, say attorneys at McDermott.

  • Adapting To AI-Driven Scrutiny Of Foreign Asset Disclosures

    Author Photo

    As the government expands AI-driven, cross-agency fraud detection, foreign asset disclosure should be viewed as part of a broader, data‑driven enforcement ecosystem that prioritizes consistency, documentation and proactive governance, says Logan Koehring at FBT Gibbons.

  • Tax Teams Get No Bright-Line Rule From AI Privilege Cases

    Author Photo

    Three recent appellate decisions that considered artificial intelligence in the context of attorney-client privilege protections illustrate that taxpayers and tax practitioners alike must consider the pertinent facts on a case-by-case basis, with particular attention to confidentiality, disclosure risk and system design, say attorneys at Morgan Lewis.

  • NY Times Word Puzzles Make Me A Better Lawyer

    Author Photo

    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.

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