International
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October 05, 2026
1M More Taxpayers To Face New Digital Filing Rules, UK Says
The U.K.'s tax authority urged sole traders and landlords Monday to get ready to comply with digital recordkeeping requirements by April, when more than 1 million more people will become subject to the rules under an effort to modernize tax processes.
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October 02, 2026
Int'l Tax In September: Facebook Ruling, BEAT Bill And More
September kicked off with the announcement of tariffs on semiconductors and ended with the U.S. Tax Court's long-awaited ruling on a computational dispute involving Facebook, with Siemens USA's trial and a bill that would change the U.S. base erosion and anti-abuse tax in the middle. Here, Law360 looks at some of the biggest international tax developments of the past month.
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October 02, 2026
DOJ Can't Reverse IRS Curtailing Of $2.4M Penalty, Court Says
The Department of Justice lacked the authority to reverse the IRS' abatement of a man's penalty of nearly $2.4 million for promoting abusive tax shelters after the agency realized a supervisor hadn't signed off on it, an Illinois federal court said.
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October 02, 2026
Dems Slam Proposed Limit On Tax Credits For Immigrants
A group of Democratic senators urged the U.S. Department of the Treasury to scrap proposed rules that would cut off refundable tax credits to certain immigrants living in the U.S. legally, arguing that the guidance oversteps regulatory authority and would create a "byzantine" system.
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October 02, 2026
Former Fla. Rep. Gets 10 Years In Venezuela FARA Case
A Florida federal judge on Friday sentenced ex-Florida Rep. David Rivera to 10 years in prison for failing to register as a foreign agent and laundering the proceeds of a $50 million contract with a unit of Venezuela's state-owned oil company.
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October 02, 2026
Taxation With Representation: Hogan Lovells, Davies, Sidley
In this week's Taxation With Representation, semiconductor company Advanced Micro Devices buys AI model developer and research lab World Labs, Brixmor Property Group and private investment management firm Everview Partners acquire Slate Grocery REIT, and cyberintelligence company REDLattice merges with blank check company Bold Eagle Acquisition Corp.
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October 02, 2026
Tax Burden Costing Hospitality Jobs, Investment, Groups Say
Hospitality and retail face the highest effective tax rate of any sector in the U.K., resulting in lower investment, fewer jobs and higher prices for customers, according to a report by a retail industry group.
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October 01, 2026
MPs Ask HMRC To Review Tax Implications Of Man City Case
An influential cross-party group of MPs Monday called on HM Revenue & Customs to consider any tax implications from the bombshell findings that Manchester City used "sham" contracts to boost its income by around £900 million ($1.2 billion).
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October 01, 2026
Walmart Hit With New Tariff Suit As Refund Blitz Continues
Walmart must compensate customers who "bore the economic burden" of Trump administration tariffs before the U.S. Supreme Court struck them down in February, according to a proposed class action in Connecticut federal court that claims the retail behemoth has no plans to share its $2.9 billion refund.
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October 01, 2026
Finland Proposes Tax Changes For Corporate Restructures
Finland's government has put forward amendments aimed at expanding options for tax-neutral corporate restructuring and allowing related deductions, the Ministry of Finance said Thursday.
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October 01, 2026
EU Warns 5 Countries Over Low Fines Tied To Tax Info Swaps
The European Commission warned Germany, Estonia, Latvia, Lithuania and Hungary that their penalties are "manifestly too low" to deter noncompliance with companies' obligations to file information for exchanges between tax authorities, including country-by-country tax reports and top-up tax returns for the global minimum tax.
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October 01, 2026
Greece Urges Looser EU Spending Limit Amid Energy VAT Lift
Greece called on the European Union to loosen its spending rules for member states, particularly given a boost in value-added tax revenue, to help countries that wish to enact energy affordability support, according to a letter seen by Law360 on Thursday.
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October 01, 2026
Brazil Adopts Updated Pillar Two Substance-Based Tax Breaks
The Brazilian government announced plans Thursday to incorporate the OECD's updates to a 15% global minimum tax agreement known as Pillar Two to give multinational corporations additional tax benefits that are tied to economic substance in the country.
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October 01, 2026
EU Nations Push For OECD Alignment On Platform Tax Rules
Several European Union countries said during a working group meeting that the bloc's revisions to tax data-sharing legislation for digital platforms must remain aligned with rules developed at the Organization for Economic Cooperation and Development, three EU officials told Law360 on Thursday.
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October 01, 2026
UK Vape Excise Tax Comes Into Effect
The U.K. government's new tax on vapes went into effect Thursday in a bid to raise the cost of such products and reduce vaping among young people and nonsmokers, according to HM Revenue & Customs.
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October 01, 2026
DOJ Outlines New Corporate Fraud Enforcement Priorities
Federal prosecutors "must place great weight" on a new list of factors when considering potential charges in corporate fraud cases, including whether the matters involve government programs, threats to national security or immigration offenses, according to a memo released Thursday by the U.S. Department of Justice.
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September 30, 2026
3rd Circ. Probes Payment Recipients In Fund's $100M Tax Row
A Third Circuit panel examined dealer-and-customer relations under accounting rules governing their transactions on Wednesday to determine whether the Internal Revenue Service was right to slap a $100 million tax bill against a Cayman Islands hedge fund for payments tied to U.S. portfolio companies.
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September 30, 2026
IRS Grants Relief To Taxpayers In Israel, West Bank, Gaza
Individuals and businesses in Israel, the West Bank and Gaza have additional time to file U.S. tax returns, make payments and perform other time-sensitive actions, the Internal Revenue Service said Wednesday.
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September 30, 2026
Laytons Shifts Blame In £2.6M Row Over Disputed Tax Advice
Law firm Laytons LLP has denied a claim that it cost a letting agency more than £2.6 million ($3.4 million) in tax liabilities, arguing it was never actually instructed to review offshore tax advice allegedly bungled by White & Case LLP.
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September 30, 2026
Dutch Government Proposes Capital Gains Tax From 2028
The Dutch government wants to introduce a capital gains tax system beginning in 2028, phasing out its fixed return method, according to a letter to lawmakers.
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September 30, 2026
Polish Digital Tax Would Burden US Business, NFTC Says
The National Foreign Trade Council urged the Polish government to pause discussions about a proposed digital services tax, contending the measure would challenge international tax principles by disproportionately targeting U.S. companies.
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September 30, 2026
IRS Lists Budget Bill Guidance Among Top Priorities
Regulations to continue implementing the 2025 budget reconciliation bill are among the key items the Internal Revenue Service listed as priorities for the next 12 months, including guidance that would address changes to the base erosion and anti-abuse tax.
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September 30, 2026
OECD Releases Updated Version Of Model Tax Convention
The OECD on Wednesday released the latest version of its model tax treaty, incorporating updates made last year concerning dispute resolution, remote working and a simplified transfer pricing approach.
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September 30, 2026
Burnham Needs To Raise Taxes For Social Care, Group Says
The British Labour government will need to raise taxes or cut spending to fund its social care overhaul despite changes that will ease the annual state pension increases, according to a U.K. economic think tank.
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September 30, 2026
UK Mansion Tax Could Spark Fights Over Valuations Near £2M
The number of disputes over property valuations could rise in England as owners seek to avoid becoming subject to a tax surcharge, known as the mansion tax, being rolled out on properties valued at more than £2 million ($2.7 million), experts say.
Expert Analysis
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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.
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The Law Firm Merger Diaries: Making The Case To Combine
When making the decision to merge, law firm leaders must factor in strategic alignment, cultural compatibility and leadership commitment in order to build a compelling case for combining firms to achieve shared goals and long-term success, says Kevin McLaughlin at UB Greensfelder.
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What To Watch As NY LLC Transparency Act Is Stuck In Limbo
Just about a month before it's set to take effect, the status of the New York LLC Transparency Act remains murky because of a pending amendment and the lack of recent regulatory attention in New York, but business owners should at least prepare for the possibility of having to comply, says Jonathan Wilson at Buchalter.
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Despite Deputy AG Remarks, DOJ Can't Sideline DC Bar
Deputy Attorney General Todd Blanche’s recent suggestion that the D.C. Bar would be prevented from reviewing misconduct complaints about U.S. Department of Justice attorneys runs contrary to federal statutes, local rules and decades of case law, and sends the troubling message that federal prosecutors are subject to different rules, say attorneys at HWG.