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Tax
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February 11, 2026
Denmark Says Cum-Ex Ruling No Bar To £56M Fraud Claim
Denmark told Britain's top court on Wednesday that it should be allowed to sue an English brokerage for £56 million ($76 million) over a tax refund fraud, arguing that an earlier decision barring linked allegations was based on "fundamentally different" facts.
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February 10, 2026
Ill. Tax, Tip Swipe Fee Ban Survives Banks' Challenge
An Illinois federal judge Tuesday cleared most of a landmark Illinois law banning swipe fees on tax and tip payments to take effect this summer, dealing a major blow to banking industry groups that sought to block the law altogether.
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February 10, 2026
Tom Goldstein To Testify At Tax Trial Wednesday
SCOTUSblog co-founder Thomas Goldstein will take the stand in his tax fraud trial Wednesday, after the government rested its case with an IRS agent tallying up $3.6 million that she said went unreported on his 2016 tax return.
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February 10, 2026
DC Circ. Seeks End To Atty Fight Over Fees From IRS Deal
The D.C. Circuit wants to stop a fight over almost $800,000 in attorney fees from a suit against the Internal Revenue Service that was settled years ago, telling the parties' counsel during oral arguments Tuesday they'd like to put the matter to bed for good.
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February 10, 2026
Lutnick Rules Out Creating Value-Based Fees For Patents
Commerce Secretary Howard Lutnick told a Senate panel Tuesday that the government is not planning to establish new fees for U.S. patents based on their value, saying the idea he was reportedly considering "is not going anywhere."
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February 10, 2026
Broker Renews Fight Against $6.6M Civil Fraud Penalties
An insurance broker renewed challenges to a $6.6 million civil fraud tax penalty over its captive deductions by arguing that the assessment required a jury trial, telling a Pennsylvania federal court that recent rulings, including in the Fifth Circuit, have reinvigorated requests the court previously denied.
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February 10, 2026
Utah Lawmakers OK Corporate Income Definition Change
Utah would expand its definition of corporate income to include income allocated to the state, under a bill passed by lawmakers that will go to the state's governor.
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February 10, 2026
Conn. Bill Would Change Tax On Cannabis Sales
Connecticut would change its tax on adult-use cannabis sales to a standard excise tax instead of a tax based on the percentage of THC in a product under a bill introduced Tuesday in the state House.
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February 10, 2026
Gov'ts Want Varied Nexus In UN Treaty's Services Protocol
Business models should have different nexus rules that don't rely on physical presence in the protocol on cross-border services under the United Nations framework convention on international tax cooperation, governments said Tuesday.
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February 10, 2026
O'Melveny Gains Baker McKenzie Tax, Benefits Atty In Calif.
O'Melveny & Myers LLP is expanding its tax and benefits team, bringing in a Baker McKenzie executive compensation expert as a partner in its Silicon Valley office.
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February 10, 2026
Back Taxes OK'd By Court On Land That Lost Forest Break
An Oregon County assessor was within her rights to revoke a property's special forestland tax assessment and assess higher property taxes for the previous five years, the state Tax Court ruled.
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February 10, 2026
DOJ Drops Bid For Offshore Asset Freeze In $28M Tax Suit
The U.S. Department of Justice and a family of overseas-trust beneficiaries struck a partial deal in a $28 million tax suit in Florida federal court, with the DOJ dropping its push to freeze the family's assets and the family agreeing to temporarily limit their account withdrawals.
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February 10, 2026
Mass. Local Option Regional Transit Surcharge Plan Advances
Massachusetts would allow groups of municipalities to collectively impose surcharges on certain existing taxes, upon voter approval, for use in transportation efforts under legislation advanced by the Joint Revenue Committee.
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February 09, 2026
Goldstein's Defense Questions Missing Tax Emails
Document retention at the outside accounting firm for SCOTUSblog founder Thomas Goldstein and his law firm took center stage at the U.S. Supreme Court lawyers' tax fraud trial Monday, as the defense claimed that the accountants' internal emails about Goldstein's tax returns were never produced despite being sought in subpoenas.
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February 09, 2026
US Sets 19% Tariff On Bangladeshi Imports In Framework Deal
Certain imported goods from Bangladesh will enter the U.S. exempt from the 19% U.S. tariff applied to most merchandise from the country, according to a fact sheet published Monday along with the signing of the framework trade agreement between the two countries.
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February 09, 2026
Renewable Fuel Co. Owner Cops To $6M Tax Credit Scheme
The owner of a renewable fuel company copped to a scheme that sought more than $6 million in fraudulent tax credits related to how much biodiesel the company claimed to produce, according to Florida federal court documents.
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February 09, 2026
Gov'ts Back UN Treaty's Services Protocol Covering DSTs
All income taxes and digital services taxes should be covered by the protocol on cross-border services under the United Nations framework convention on international tax cooperation, many governments said Monday during negotiations regarding the protocol.
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February 09, 2026
DOD Employee Denies Laundering Millions For Scammers
A U.S. Department of Defense logistics specialist pled not guilty Monday to federal charges accusing him of laundering millions as part of an alleged Nigeria-based fraud scheme that targeted victims in the United States.
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February 09, 2026
Neb. Lawmakers OK Rule Changes For Property Tax Hearings
Nebraska would change who is required to attend public hearings on proposed property tax increases under a bill unanimously approved by state lawmakers and presented to the governor.
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February 06, 2026
'Very Bizarre': Trump's Funding Freeze Appeal Vexes DC Circ.
D.C. Circuit judges struggled Friday with whether to unblock a federal funding freeze carrying multitrillion-dollar implications, as a Trump administration lawyer disclaimed interest in a vast spending halt but also dodged opportunities to rule it out unequivocally.
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February 06, 2026
4 Takeaways From The EU's Latest Trade Agreements
The European Union recently cemented formal trade agreements with India and Mercosur, a group of Latin American countries, which — along with creating certainty for businesses in the regions — strike a sharp contrast with the approach taken in framework deals reached by President Donald Trump. Here, Law360 examines four takeaways from the two trade agreements announced by the EU.
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February 06, 2026
Trump Orders 25% Tariff For Countries With Biz Ties To Iran
President Donald Trump signed an executive order Friday afternoon that threatens a 25% tariff on the imports entering the U.S. of countries found to be purchasing goods or services from Iran.
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February 06, 2026
Second Judge Says IRS Can't Share Address Data With ICE
Another federal court has blocked a taxpayer address-sharing agreement between the IRS and U.S. Immigration and Customs Enforcement, finding they failed to follow a federal tax statute that allows limited information sharing for criminal investigations.
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February 06, 2026
Gov'ts Want Safeguards For Tax Data Swaps In UN Pact
The United Nations' framework convention on international tax cooperation must ensure that exchanges of taxpayer information take place only when the information is foreseeably relevant to the requesting government's enforcement of tax laws, several representatives said Friday during negotiations.
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February 06, 2026
Taxation With Representation: Gibson Dunn, S&C, Wachtell
In this week's Taxation With Representation, Elon Musk announces SpaceX's acquisition of his artificial intelligence company xAI, Devon Energy and Coterra Energy agree to merge, and Banco Santander SA acquires Webster Financial Corp.
Expert Analysis
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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Opinion
Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Series
Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Series
Law School's Missed Lessons: Learning From Failure
While law school often focuses on the importance of precision, correctness and perfection, mistakes are inevitable in real-world practice — but failure is not the opposite of progress, and real talent comes from the ability to recover, rethink and reshape, says Brooke Pauley at Tucker Ellis.
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Lessons On Parallel Settlements From Vanguard Class Action
A Pennsylvania federal judge’s unexpected denial of a proposed $40 million settlement of an investor class action against Vanguard highlights key factors parties should consider when settlement involves both regulators and civil plaintiffs, say attorneys at Ropes & Gray.
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Series
Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Mulling Worker Reclassification In Light Of No Tax On OT
The One Big Beautiful Bill Act's no-tax-on-overtime provisions provide tax relief for employees who regularly work overtime and are nonexempt from the Fair Labor Standards Act, but reclassifying employees may lead to higher compliance costs and increased wage and hour litigation for employers, says Steve Bronars at Edgeworth Economics.
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Clean Energy Tax Changes Cut Timelines, Add Red Tape
With its dramatic changes to energy tax credits, the One Big Beautiful Bill Act will reshape project financing and investment planning — and wind and solar developers, especially those in the early stages of projects, face stricter timelines and heightened compliance challenges, says Dan Ruth at Balch & Bingham.
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How Cos. In China Can Tailor Compliance Amid FCPA Shifts
The U.S. Department of Justice’s recently updated Foreign Corrupt Practices Act enforcement guidelines create a fluid business environment for companies operating in China that will require a customized compliance approach to navigate both countries’ corporate and legal systems, say attorneys at Dickinson Wright.
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Series
Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Series
Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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Series
Law School's Missed Lessons: Skillful Persuasion
In many ways, law school teaches us how to argue, but when the ultimate goal is to get your client what they want, being persuasive through preparation and humility is the more likely key to success, says Michael Friedland at Friedland Cianfrani.
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Reform Partly Modernizes Small Biz Stock Gains Exclusion
Changes to the Internal Revenue Code in the One Big Beautiful Bill Act update the qualified small business stock gains exclusion to reflect inflation, but the regime would be more in line with current business realities if Congress had also made the exemption available to additional business structures, says Mark Parthemer at Glenmede.
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How Real Estate Funds Can Leverage Del. Statutory Trusts
Over the last two years, traditional real estate fund sponsors have begun to more frequently adopt Delaware Statutory Trust programs, which can help diversify capital-raising strategies and access to new sources of capital, among other benefits, say attorneys at Polsinelli.