Tax

  • March 26, 2026

    Italy's Tax Regime Doesn't Flout EU Law, Court Adviser Says

    Italy isn't breaking with European Union law by limiting tax deductions on certain intercompany interest payments, an adviser to the EU's top court said Thursday, holding the provision is nondiscriminatory because it looks at the location of assets, not entities.

  • March 26, 2026

    EU Parliament Approves US Trade Deal With New Conditions

    The full European Parliament voted Thursday to approve a set of contingencies on the European Union's trade deal with the U.S. that would implement major tariff cuts, including the ability to suspend the agreement if President Donald Trump raises tariffs or introduces new ones.

  • March 26, 2026

    11th Circ. Affirms Slashing Tax Breaks For Conservation Gifts

    Two partnerships that claimed tens of millions of dollars in tax deductions for protecting 530 acres in Georgia from development grossly overvalued their contributions and rightfully drew penalties from the Internal Revenue Service, the Eleventh Circuit said in affirming a U.S. Tax Court decision.

  • March 26, 2026

    Ore. Industrial Property Value Cut By Tax Court

    An industrial parcel in Oregon was overvalued, the state tax court ruled, agreeing with the owner's assertion of the property's highest and best use and the need for a sewer pump station.

  • March 26, 2026

    France To Crack Down On Bypassing Of Small Parcel Tax

    France will expand the power of its customs officials to allow them to better identify and penalize traders that are circumventing a new small parcel tax, the government announced.

  • March 25, 2026

    PTAB Was Never '100% Discretionary,' Rep. Issa Tells Squires

    U.S. Patent and Trademark Office Director John Squires is exceeding the authority Congress intended to grant him in the America Invents Act for discretionarily denying patent challenges, the U.S. House of Representatives' intellectual property leader said Wednesday.

  • March 25, 2026

    Tax-Credit Cliff Sparks M&A Rush For Clean Energy

    The looming July cutoff to maintain eligibility for clean electricity investment and production tax credits is sparking a dealmaking spree as smaller developers who are unable to meet the deadline begin looking to sell projects to deeper-pocketed players who can.

  • March 25, 2026

    Woman Deserves Relief From Tax Prep Fraud, Justices Told

    Two taxpayer groups and a tax counsel association urged the U.S. Supreme Court to hear a woman's appeal over liabilities triggered by a fraudulent preparer, arguing the Third Circuit decision in the case misread the fraud exception in the tax assessment statute.

  • March 25, 2026

    Sen. Scott Sues Booz Allen, IRS Leaker Over Data Breach

    U.S. Sen. Rick Scott, R-Fla., has sued federal contractor Booz Allen Hamilton and a former employee for leaking his tax returns along with a trove of confidential tax data on President Donald Trump and other wealthy people, adding to mounting litigation over the breach.

  • March 25, 2026

    Utah Expands Unrelated Biz Income Definition For Corp. Tax

    Utah will expand its definition of corporate income to include income allocated to the state under a bill signed by the state's governor.

  • March 25, 2026

    Idaho Expands Retail Developer Sales Tax Rebate

    Idaho expanded a sales tax rebate to reimburse developers of retail complexes for eligible transportation project expenses under a bill signed by the governor.

  • March 25, 2026

    Lille Chosen As Seat Of New EU Customs Authority

    European Union member states and lawmakers named Lille, France, on Wednesday as the seat of the bloc's new customs authority, a body created as part of a wider effort to modernize the EU's current customs framework. 

  • March 24, 2026

    Rubio Says He Didn't Know Of Friend's Venezuelan Oil Deal

    U.S. Secretary of State Marco Rubio would not have met with an old friend, former Rep. David Rivera, to discuss a government transition in Venezuela had he known Rivera's company had a contract with a subsidiary of Venezuela's state-owned oil company, Rubio told jurors Monday.

  • March 24, 2026

    Goldstein Seeks New Trial, Citing 'A Series Of Legal Errors'

    SCOTUSblog founder and appellate icon Thomas Goldstein has filed a lengthy motion for a new trial or acquittal after his conviction on a dozen criminal charges related to tax evasion, alleging his trial was marred by improper jury instructions, improper exclusion of evidence and inadequate evidence, among other things.

  • March 24, 2026

    UN To Advise Developing Nations On Critical Mineral Taxation

    A United Nations coalition of tax experts will help developing nations set the value of their critical mineral resources for purposes of taxation following a meeting signing off on the plan.

  • March 24, 2026

    FedEx Asks 6th Circ. To Uphold $89M Foreign Tax Credit

    FedEx is entitled to an $89 million tax refund because the U.S. Department of the Treasury lacked the authority to issue regulations disallowing foreign tax credits for offset earnings, the company told the Sixth Circuit, asking the court to uphold a lower court ruling.

  • March 24, 2026

    EU, Australia Reach Major Free Trade Deal, Cut Tariffs

    The European Union and Australia on Tuesday agreed to terms of a free trade deal that would nearly zero out tariffs on trade between them following eight years of negotiations.

  • March 23, 2026

    IRS Concedes To Partnership's $48M Easement Deduction

    A partnership will be entitled to all of a $48.3 million tax deduction for donating a Louisiana conservation easement amid allegations that the IRS improperly backdated documents to impose civil fraud penalties and circumvent the statute of limitations, according to a decision entered Monday in the U.S. Tax Court.

  • March 23, 2026

    ND Law Firm Can't Justify Equitable Tolling, IRS Tells 8th Circ.

    A North Dakota law firm that got the U.S. Supreme Court to revive its day-late levy challenge has failed to prove that it deserved equitable tolling of its statute of limitations, the IRS told the Eighth Circuit on Monday.

  • March 23, 2026

    IRS Lacks Solid Plan To Audit Large Partnerships, TIGTA Says

    The IRS has no solid strategy for auditing large partnerships, resulting in markedly fewer audits as partnerships proliferate and compliance efforts that go nowhere, the Treasury Inspector General for Tax Administration said in a report.

  • March 23, 2026

    Democratic AGs Demand IEEPA Tariff Refund Legislation

    A group of Democratic state attorneys general pushed congressional leaders to enact legislation that would require timely refunds of all duties levied under the now-invalidated International Emergency Economic Powers Act tariffs, including interest.

  • March 23, 2026

    Tax-Evading Farm Biz Owner Hospitalized On Way To Prison

    The owner of a vertical farming business whom federal authorities sought to arrest after he failed to report to prison for tax evasion was hospitalized for a medical emergency on his way to surrender, his wife told a Pennsylvania federal court Monday.

  • March 23, 2026

    Ind. Tax Board Cuts Vacant Building Value Due To Demo Cost

    The Indiana tax board said that a vacant property purchased to be made into a medical research facility should have its assessed value reduced to account for the cost of demolition.

  • March 23, 2026

    Canada's Tax Court Lowers Company Director's Bill

    A Canadian businessman's tax bill must be reduced because Quebec's tax authority included unremitted amounts from outside the assessment period, the Tax Court of Canada said in a judgment.

  • March 20, 2026

    4 Open Questions On Tariff Refund System Development

    U.S. Customs and Border Protection is developing a system to refund tariffs struck down by the U.S. Supreme Court, but it remains unclear whether it will cover the entire gamut of duties President Donald Trump imposed under the International Emergency Economic Powers Act. Here, Law360 examines four open questions surrounding the IEEPA tariff refund system being developed by Customs.

Expert Analysis

  • How OECD Tax Update Tackles Mobile Workforce Complexity

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    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.

  • Series

    Nature Photography Makes Me A Better Lawyer

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    Nature photography reminds me to focus on what is in front of me and to slow down to achieve success, and, in embracing the value of viewing situations through different lenses, offers skills transferable to the practice of law, says Brian Willett at Saul Ewing.

  • What 2025 Transpo And Logistics Legal Trends Mean For 2026

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    2025 was challenging for the transportation and logistics sector, with emergent trends including dramatic federal policy shifts, developments in tort risk, and a host of mergers and acquisitions — but a review of these themes offers a useful playbook for where the industry is headed in 2026, says Jonathan Todd at Benesch.

  • Series

    Law School's Missed Lessons: Practical Problem Solving

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    Issue-spotting skills are well honed in law school, but practicing attorneys must also identify clients’ problems and true goals, and then be able to provide solutions, says Mary Kate Hogan at Quarles & Brady.

  • Opinion

    A Uniform Federal Rule Would Curb Gen AI Missteps In Court

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    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.

  • Series

    The Law Firm Merger Diaries: Integrating Practice Groups

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    Enacting unified leadership and consistent client service standards ensures law firm practice groups connect and collaborate around shared goals, turning a law firm merger into a platform for growth rather than a period of disruption, says Brian Catlett at Fennemore Craig.

  • Nonprofits Face Uncertainty Over Political Activity Rules

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    Two federal court decisions suggesting that the Internal Revenue Service's rules for 501(c)(4) organizations' political activity may be too vague to survive constitutional scrutiny leave nonprofit organizations caught between constitutional limits on government regulation of speech and tax limits on their exempt status, say attorneys at BakerHostetler.

  • Opinion

    Supreme Court Term Limits Would Carry Hidden Risk

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    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.

  • Series

    Knitting Makes Me A Better Lawyer

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    Stretching my skills as a knitter makes me a better antitrust attorney by challenging me to recalibrate after wrong turns, not rush outcomes, and trust that I can teach myself the skills to tackle new and difficult projects — even when I don’t have a pattern to work from, says Kara Kuritz at V&E.

  • Series

    The Biz Court Digest: Welcome To Miami

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    After nearly 20 years in operation, the Miami Complex Business Litigation Division is a pioneer upon which other jurisdictions in the state have been modeled, adopting many innovations to keep its cases running more efficiently and staffing experienced judges who are accustomed to hearing business disputes, say attorneys at King & Spalding.

  • AI Evidence Rule Tweaks Encourage Judicial Guardrails

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    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.

  • Series

    The Law Firm Merger Diaries: Getting The Message Across

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    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.

  • Opinion

    Horizontal Stare Decisis Should Not Be Casually Discarded

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    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.

  • 10 Commandments For Agentic AI Tools In The Legal Industry

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    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.

  • Class Actions At The Circuit Courts: December Lessons

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    In this month's review of class action appeals, Mitchell Engel at Shook Hardy discusses recent rulings and identifies practice tips from cases involving securities, takings, automobile insurance, and wage and hour claims.

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