International

  • March 17, 2026

    $20M FBAR Judgment Didn't Need Jury Trial, Judge Says

    A Florida federal court should reject a U.S.-German citizen's effort to escape a nearly $20 million tax judgment for failing to report foreign bank account information, a magistrate judge suggested, rejecting the man's argument that he was wrongly deprived of a jury trial.

  • March 17, 2026

    Barclays Defends £800M Deduction For Financial Crisis Debt

    Barclays Bank defended its tax treatment of £3 billion ($4 billion) in debt instruments issued during the financial crisis, telling the U.K. Upper Tribunal on Tuesday that £800 million should be deductible as a debit arising from a loan.

  • March 17, 2026

    US Minimum Tax Deal Has Clear Drawbacks, UK Official Says

    There are clear drawbacks to U.S. companies escaping the global minimum tax's international reach as the result of an agreement reached under pressure from the U.S. government, panelists said Tuesday.

  • March 17, 2026

    WTO Must Extend Digital Trade Protections, Lawmakers Told

    The World Trade Organization's moratorium on digital trade measures must be extended and its scope strengthened in support of U.S. business interests, experts testifying before the U.S. House's trade panel told lawmakers Tuesday.

  • March 17, 2026

    Treasury Official Urges Careful Deliberation On Digital Taxes

    Global players should prioritize consensus and constructive dialogue when it comes to tax reform rather than rushing into unilateral measures such as digital service taxes, the U.S. Department of the Treasury's top delegate to the OECD said Tuesday.

  • March 17, 2026

    Director Owing £120K Tax Banned For 'Abusive Phoenixism'

    A business adviser who repeatedly set up new firms that left unpaid tax bills has been banned as a director for five years after his consultancy collapsed owing more than £120,000 ($160,000).

  • March 16, 2026

    New Int'l Tax Rules May Spur State Apportionment Arguments

    A major change in taxation of international income may present a bolstered argument for companies seeking alternative apportionment in states, tax professionals said Monday.

  • March 16, 2026

    Brokerage Lacks NY Ties In Pensions' Tax Claims, Judge Says

    A New York federal court threw out claims by three pension plans against a London brokerage firm that, according to the plans, executed fraudulent refund claims for them to the Danish tax authority, finding the brokerage had insufficient ties to New York.

  • March 16, 2026

    EU Needs To Unify Tax Policy To Aid Start-Ups, Panelists Say

    The European Union should create more unified tax policies to attract start-up companies, including by ensuring firms aren't disadvantaged by the treatment of employee stock options and company losses, former government officials and others said Monday.

  • March 16, 2026

    EU Biz Rep Warns Of Overlap Between Pillar 2, Other Rules

    The director of a prominent European Union business body said Monday that duplication between requirements of the Pillar Two minimum tax system and EU frameworks for tackling tax avoidance has created regulatory burdens that are holding back investment in Europe.

  • March 16, 2026

    HMRC Speeds Up Investigations Into Large Businesses

    The U.K.'s tax authority has reduced the length of its tax investigations into large businesses, according to data released Monday, though the backlog of open cases has continued to grow.

  • March 13, 2026

    Uncertainties Remain As UN Cross-Border Tax Talks Progress

    The United Nations is finalizing the details of a proposal that would help countries capture the income of remote corporations falling outside traditional tax rules, but sticking points remain over technical details, including the mechanisms of the new measure.

  • March 13, 2026

    States Seek To Block Trump's Latest 10% Tariff Order

    President Donald Trump's order imposing 10% tariffs on countries worldwide is unlawful because it conflicts with the international payments authority he immediately invoked to justify it, two dozen states argued Friday while asking the U.S. Court of International Trade to strike down or block the regime.

  • March 13, 2026

    USTR Investigates 60 Economies Over Forced Labor In Trade

    The Office of the U.S. Trade Representative is investigating 60 economies that it suspects failed to prohibit the importing of goods produced with forced labor under a statute that could lead to new, long-lasting tariffs once the Trump administration's temporary global tariff regime expires in late July.

  • March 13, 2026

    IRS Seeks To Dismiss Meta's Claim On Interest, Penalty

    The IRS did not erroneously assess interest and penalties against Meta Platforms during 2020, when the company said it was protected under a diaster-relief provision, the agency argued as it urged the U.S. Tax Court to throw out the social media giant's challenge of such an assessment.

  • March 13, 2026

    HMRC Set To Fully Absorb Valuation Office By April

    The U.K.'s Valuation Office Agency will become fully integrated into HM Revenue & Customs next month, the office said, bringing property valuations into the remit of fiscal administration for the first time in decades ahead of the imposition of a new tax on high-value properties.

  • March 13, 2026

    Greenberg Traurig Adds Taft Private Wealth Partner In Chicago

    Greenberg Traurig LLP has hired a former Taft Stettinius & Hollister LLP partner, who joins the Chicago team to continue her practice focused on private wealth services, including advising individuals, families and businesses on estate planning and tax matters.

  • March 13, 2026

    Taxation With Representation: Paul Hastings, Duane Morris

    In this week's Taxation With Representation, uniform maker Cintas Corp. acquires workwear company UniFirst Corp., Controlled Thermal Resources Holdings Inc. plans to go public by merging with a special purpose acquisition company, and a Shell USA Inc. subsidiary sells Jiffy Lube International Inc. to Monomoy Capital Partners.

  • March 13, 2026

    OECD Business Group Calls For Further Pillar 2 Planning

    The OECD's business stakeholder group on Friday called for "continued refinement" of Pillar Two readiness plans to ensure a smooth application of the 15% global minimum tax on corporate profits. 

  • March 12, 2026

    Tariff Refund System Taking Shape, US Customs Tells CIT

    U.S. Customs and Border Protection is making progress developing a system for importers to claim refunds for the global tariff regime struck down by the U.S. Supreme Court, an official told the U.S. Court of International Trade on Thursday.

  • March 12, 2026

    Microsoft, Michigan Settle Cost-Share Receipts Tax Fight

    Microsoft and Michigan reached a settlement over the company's challenge to the state's tax treatment of its cost-sharing agreement receipts with foreign affiliates, according to a dismissal order entered Thursday by the state's Tax Tribunal.

  • March 12, 2026

    IRS Allows 15% Of KFC Parent's Domestic Production Claim

    The IRS and the parent of Pizza Hut, KFC and Taco Bell agreed that the company's total deductions for domestic production activities during 2013-2015 were $1.6 million — roughly 15% of the $10.7 million the company had claimed as deductions for the three years.

  • March 12, 2026

    Reeves Says Energy Windfall Tax May Not Apply By Late 2027

    The U.K.'s energy profits levy is expected to no longer apply to oil and gas operations in the North Sea in the last quarter of 2027, especially if the current Middle East crisis de-escalates and energy prices stabilize, Chancellor of the Exchequer Rachel Reeves told an H&M Treasury committee.

  • March 12, 2026

    Alleged IRS Errors Don't Merit Injunction, Judge Advises

    A Puerto Rico magistrate judge recommended denying a taxpayer's bid to block the IRS from assessing her tax liabilities while the agency's clerical errors that she alleges remain unresolved, holding that she faces uncertainties that don't rise to the level of irreparable harm.

  • March 12, 2026

    EU Top Court Allows Spain's Entertainment VAT Break Limit

    Spain's restriction on VAT deductions linked to entertainment expenses doesn't constitute a violation of European Union law, the bloc's top court said Thursday, rejecting a human resources firm's claim that the country was illegally blocking refunds on business costs.

Expert Analysis

  • E-Discovery Quarterly: Recent Rulings On Dynamic Databases

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    Several recent federal court decisions illustrate how parties continue to grapple with the discovery of data in dynamic databases, so counsel involved in these disputes must consider how structured data should be produced consistent with the requirements of the Federal Rules of Civil Procedure, say attorneys at Sidley.

  • Defeating Estoppel-Based Claims In Legal Malpractice Actions

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    State supreme court cases from recent years have addressed whether positions taken by attorneys in an underlying lawsuit can be used against them in a subsequent legal malpractice action, providing a foundation to defeat ex-clients’ estoppel claims, says Christopher Blazejewski at Sherin and Lodgen.

  • The Biz Court Digest: How It Works In Massachusetts

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    Since its founding in 2000, the Massachusetts Business Litigation Session's expertise, procedural flexibility and litigant-friendly case management practices have contributed to the development of a robust body of commercial jurisprudence, say James Donnelly at Mirick O’Connell, Felicia Ellsworth at WilmerHale and Lisa Wood at Foley Hoag.

  • Why Appellees Should Write Their Answering Brief First

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    Though counterintuitive, appellees should consider writing their answering briefs before they’ve ever seen their opponent’s opening brief, as this practice confers numerous benefits related to argument structure, time pressures and workflow, says Joshua Sohn at the U.S. Department of Justice.

  • Attys Beware: Generative AI Can Also Hallucinate Metadata

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    In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.

  • When Atty Ethics Violations Give Rise To Causes Of Action

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    Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.

  • Law School's Missed Lessons: Educating Your Community

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    Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.

  • 5 Crisis Lawyering Skills For An Age Of Uncertainty

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    As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.

  • It's Time For The Judiciary To Fix Its Cybersecurity Problem

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    After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.

  • Rules Of Origin Revamp May Be Next Big Trade Development

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    The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.

  • SDNY OpenAI Order Clarifies Preservation Standards For AI

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    The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.

  • High Court, Not A Single Justice, Should Decide On Recusal

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    As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.

  • Adapting To Private Practice: 3 Tips On Finding The Right Job

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    After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.

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