Tax

  • September 08, 2026

    Auto Industry Group Gets DOL Green Light For Health Plan

    The U.S. Department of Labor's employee benefits arm said Tuesday that a group of retailers and repair centers associated with Napa Auto Parts is clear to establish a group health plan for its member employers, concluding the arrangement would be covered by federal benefits law.

  • September 08, 2026

    Tax Court Adds Five New Trial Locations, Expands Roles

    The U.S. Tax Court's chief judge announced that the court will hear cases in five new cities starting Tuesday, bringing the total to 79, while allowing all types of cases to be heard at each location.

  • September 08, 2026

    OECD Says Corporate Tax Rates Stayed Flat At 21.2% In 2025

    The average combined corporate income tax rate was 21.2% last year across many major economies, remaining basically flat for a third consecutive year, the OECD said Tuesday in a report, while a trend of sector-specific corporate tax hikes continued.

  • September 08, 2026

    Colo. County Repeating Illegal Valuation, Airport Lessee Says

    Tax valuations of improvements to property at a Colorado airport possessed through a leasehold interest were wrongly imposed despite substantial legal precedent, the leaseholder told a state court, urging it to reject the county's determinations.

  • September 08, 2026

    Canada Defends Retaliatory Tariffs Against US As Necessary

    Canadian Prime Minister Mark Carney defended Canada's retaliatory tariffs against the U.S. as they went into effect Tuesday, saying they are needed to protect Canadian workers and industries from President Donald Trump's latest trade war action.

  • September 08, 2026

    DC Circ. Affirms Injunction Against IRS-ICE Data Sharing

    The D.C. Circuit affirmed a lower court's preliminary injunction Tuesday barring the IRS from sharing taxpayer data with immigration authorities, finding that the coalition challenging the deal has standing and that the arrangement likely violates the law.

  • September 07, 2026

    Healey Won't Rule Out Tax Hikes Despite Business Demands

    Chancellor John Healey declined on Monday to rule out tax hikes in the autumn Budget statement despite demands from industry groups to reduce the fiscal pressure on businesses.

  • September 04, 2026

    4 Texas Supreme Court Oil & Gas Cases To Watch This Term

    The new term of the Texas Supreme Court initially appears light on oil and gas litigation, but Lone Star State attorneys told Law360 there are still a handful of cases that could have broad implications for the industry.

  • September 04, 2026

    DOJ Ordered To Turn Over 'Weaponization' Fund Discovery

    A Virginia federal magistrate judge ordered the Trump administration Friday to move quickly in turning over documents connected to its proposed "Anti-Weaponization Fund," including the names of those who structured it before the idea was shot down in several federal courts and withdrawn by the U.S. Department of Justice.

  • September 04, 2026

    4 Books Transfer Pricing Economists Think You Should Read

    What do transfer pricing experts — economists, specifically — do in the summer? In July, many of them attend the National Association for Business Economics' annual transfer pricing symposium and discuss their favorite books with Law360 during the coffee breaks. Others were kind enough to do it during their regular work hours. Here, Law360 looks at four of their picks.

  • September 04, 2026

    Hong Kong And Slovenia Sign Tax Treaty

    Hong Kong and Slovenia signed a tax treaty Friday that would slash withholding tax rates for Hong Kong residents, according to the Inland Revenue Department.

  • September 04, 2026

    ERISA Recap: 5 Appellate Rulings To Know From August

    The Seventh Circuit kept an Arkansas pharmacy benefit manager rule in place as not preempted by federal benefits law, the Fourth Circuit revived an Altria ex-worker's dispute over benefit plan documents, and the Eleventh Circuit reversed a pretrial win for Royal Caribbean in cruise workers' suit challenging 401(k) funds. Here, Law360 looks at those and two other major appellate decisions from August involving ERISA that benefits attorneys may want to know.

  • September 04, 2026

    Chrisleys Fight Balch & Bingham's Bid To Ax Malpractice Suit

    Reality television stars Todd and Julie Chrisley asked a Georgia federal judge on Friday to reject an attempt by their former attorneys to dismiss a legal malpractice lawsuit that claims a critical pretrial mistake allowed evidence obtained through an unlawful search to be used against them at their criminal trial.

  • September 04, 2026

    4th Circ. Affirms $2.9M IRS Fine For Unreported Accounts

    The Fourth Circuit affirmed a $2.9 million fine Friday against a Hong Kong-based U.S. businessman, holding that he should have known there was a "grave risk" of inaccurate tax filings when he failed to disclose offshore accounts to the IRS.

  • September 04, 2026

    Manhattan Tower Tenants Say Blackstone Overcharged Rents

    A proposed class of tenants at a Manhattan skyscraper accused Blackstone Inc.'s BREIT Operating Partnership LP of overcharging for their rent-stabilized apartments and not properly registering them with the New York state government.

  • September 03, 2026

    Burlington Stores Relocating To Philly In Latest NJ Exit

    Pennsylvania Gov. Josh Shapiro and Philadelphia Mayor Cherelle Parker announced a plan by Burlington to relocate its corporate headquarters and 2,000 jobs to a West Philadelphia development, becoming the latest company to move from New Jersey.

  • September 03, 2026

    Australia Floats Bill For 30% Min. Tax On Discretionary Trusts

    Australia is seeking feedback on a bill that would create a 30% minimum tax on discretionary trusts to better align tax rates on trust income and employment income, the Department of the Treasury said.

  • September 03, 2026

    EU Council OKs Bloc Customs Modernization Program

    A suite of changes aimed at modernizing the European Union's customs administration to help it handle the e-commerce boom is on the precipice of implementation after the Council of the EU approved them Thursday, teeing up a final vote in the European Parliament.

  • September 03, 2026

    IRS Moves To Strip Schools' Tax Exemptions Over DEI Policies

    As many as 18,000 private schools that enact racially based diversity and inclusion policies could lose their federal tax exemptions under a proposed rule released by the Internal Revenue Service on Thursday.

  • September 02, 2026

    Vitamin Co. Can't Duck $1.4M Suit Over Ex-Owner's Tax Lien

    A vitamin company and its owners must face a suit by the federal government seeking $1.4 million stemming from a tax lien on a former owner's 20% interest in the company, a Connecticut federal judge ruled.

  • September 02, 2026

    11th Circ. OKs Refusal Of $1.5M Offer To End $140M Tax Debt

    The Eleventh Circuit rebuffed a software company founder's $1.5 million offer to settle his $140 million tax debt from 1999, ruling Wednesday that the IRS properly rejected the lowball offer in a case tied to sham arrangements.

  • September 02, 2026

    NJ Urges Justices To Resolve Kalshi Sports Betting Split

    New Jersey regulators on Wednesday asked the U.S. Supreme Court to address the newly emerged circuit split around prediction market regulation, filing a long-awaited petition that challenged a Third Circuit decision blocking the state from pursuing Kalshi's sports event contracts as unlicensed bets.

  • September 02, 2026

    HMRC Defeats Shareholder Appeal Over £10M Payout

    Britain's tax authority didn't misinterpret tax legislation when it applied anti-avoidance rules to a holding company's payout of £10 million ($13.5 million) to shareholders, a London tribunal ruled Wednesday.

  • September 02, 2026

    No Tax Break For SC Homeowner With Nonresident Wife

    A South Carolina homeowner was correctly denied a property tax rate for owner-occupied primary residences because his spouse was a resident of another state at the time, an administrative law judge ruled.

  • September 01, 2026

    Conn. Law Firm's Ex-Bookkeeper Admits Embezzling $754K

    A Connecticut law firm's former office manager and bookkeeper pled guilty Tuesday to pocketing more than half a million dollars from firm coffers and siphoning roughly $176,000 through the firm owner's separate rental business, agreeing to pay nearly $754,000 in total restitution plus $226,000 in back taxes.

Expert Analysis

  • Series

    Competing At Poker Makes Me A Better Lawyer

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    Playing poker in male-dominated rooms taught me to treat skepticism as background noise when my opponents seem to underestimate me, to apply pressure when it matters and to adapt without losing strategic discipline — skills that are all indispensable in restructuring and insolvency matters, says Alexis Gambale at Pashman Stein.

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

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    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

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    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.

  • NY's Tax On 2nd Homes Compounds Residency Tax Risks

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    New York’s recently enacted surcharge on high-value second homes reflects a nationwide legislative trend of using the residency tax framework more aggressively, which brings new considerations for business owners who maintain a residence while asserting domicile elsewhere, says Mark Parthemer at Glenmede.

  • Key Legal Considerations For Data Center Battery Storage

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    Battery energy storage systems have become essential infrastructure for data center development — but as trade, energy and tax policies continue to shift, companies operating in this space must understand the importance of supply chain requirements and industry-tailored contracts, says RJ Colwell at Davis Graham.

  • Your Next Litigation Hold Should Cover AI Chat Logs

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    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.

  • Cannabis Policy Shift May Reshape Banking, Insolvency Risks

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    The Trump administration's cannabis rescheduling initiative aims to correct classification that had rendered federal banking, tax administration and insolvency law incoherent, and will begin to restore some alignment between federal law and the economic reality of the marijuana industry, says Richard Ormond at Buchalter.

  • Tax Highlights From Georgia's 2026 Legislative Session

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    Georgia's two-year legislative cycle recently concluded with the enactment of several significant tax bills that reflect efforts to modernize tax policy in response to evolving economic priorities, and a broader trend toward increased scrutiny of administrative agency interpretations, say attorneys at Eversheds Sutherland.

  • Series

    Studying Foreign Languages Makes Me A Better Lawyer

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    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

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    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

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    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.

  • Sizing Up The Rescheduling Hurdles Medical Pot Cos. Face

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    The Justice Department’s recent lowering of certain medical marijuana products to Schedule III means operators — particularly those simultaneously offering federally illegal adult-use cannabis — must implement greater structural discipline to navigate an increasingly fragmented legal landscape if they hope to benefit from new tax deductions and access to capital, say attorneys at Akerman.

  • Series

    NY Times Word Puzzles Make Me A Better Lawyer

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    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.

  • Series

    Law School's Missed Lesson: Diagnose Before Arguing

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    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.

  • Becoming The Biz-Savvy GC That Portfolio Companies Need

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    Candidates for general counsel roles at private equity-backed portfolio companies should prioritize proving their sector-specific experience, commercial judgment and ease with uncertainty — and attorneys hoping to be candidates in five to 10 years should start working on those skills now, says Dimitri Mastrocola at Major Lindsey.

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