International
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October 07, 2026
1st Circ. Skeptical Of Legal Basis For IRS-ICE Data Sharing
The First Circuit repeatedly suggested during a hearing Wednesday that the Trump administration's use of a privacy exception in the tax code for criminal investigations to justify demanding tax records of noncitizens could allow it to target nearly anyone's private returns.
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October 07, 2026
USTR Probes EU Carbon Tax's Impact On US Trade
The U.S. is considering whether the European Union's carbon import tax and proposals to expand its scope harm American producers, the U.S. Trade Representative's Office said.
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October 07, 2026
Justices' Ruling Has No Bearing In FBAR Case, 5th Circ. Told
The U.S. Supreme Court's decision upholding federal fines against wireless giants has no bearing on the government's appeal to reinstate the IRS' $1 million penalty against a woman for failing to follow her foreign bank account reporting obligations, she told the Fifth Circuit.
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October 07, 2026
Irish Watchdog Flags Reliance On Corp. Tax As Risky
Ireland's 2027 budget risks putting public finances on a worse trajectory by breaking spending limits and increasingly relying on high-risk corporate tax revenue, the country's budget watchdog said.
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October 07, 2026
11 Arrested In €100M Plastics VAT Fraud, EU Says
Italian authorities have detained 11 people suspected of evading €100 million ($112 million) in value-added taxes while trading plastic products, the European Public Prosecutor's Office said Wednesday.
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October 07, 2026
EU Lawmaker Warns Against Deleting Tax From Biz Proposal
A European Union proposal to boost entrepreneurship would be significantly undermined if its tax provisions are scrapped, a lead lawmaker said Wednesday, adding that such a decision could create a political deadlock between the EU's legislative branches.
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October 07, 2026
UK Trade Body Calls For Tax On Chinese Titanium Dioxide
The British government should impose a duty on certain Chinese imports in light of an investigation that found China is dumping rutile titanium dioxide on the U.K. market, the Trade Remedies Authority urged Wednesday.
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October 06, 2026
Amazon Shoppers' Tariff Refund Suits Sent To Seattle As MDL
The Judicial Panel on Multidistrict Litigation has centralized a series of proposed class actions accusing Amazon of denying online shoppers tariff refunds, sending lawsuits filed in Florida, Michigan, New York and Ohio to Washington federal court for coordinated proceedings.
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October 06, 2026
Treasury Aiming To Replace Corp. Funding Rule, Official Says
The U.S. Treasury Department is planning to propose regulations that would replace an intercompany funding rule that was designed to prevent corporations from shifting income out of the country through the use of internal debt, a department official said Tuesday.
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October 06, 2026
EU Lawmakers Seek Fixes For US Global Minimum Tax Deal
The European Parliament on Tuesday asked the bloc's executive branch to propose ways "to correct the structural imbalances" created by a deal with the United States to exempt American companies from the international provisions of the 15% global minimum tax.
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October 06, 2026
Hungary's Government Proposes 1% Wealth Tax
Hungary wants to levy an annual 1% wealth tax on fortunes above 1 billion Hungarian forints ($3.07 million) starting at the end of this year, roping in assets held abroad and those held by trusts, private foundations and nonresidents, the government said Tuesday.
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October 06, 2026
Ireland Plans To Lift Threshold For Higher Tax Rate In Budget
The Irish government said Tuesday that it will increase a threshold at which a higher rate of income tax is due as part of its 2027 budget package.
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October 05, 2026
Novel Strategy Prompted ETF Guidance, Treasury Atty Says
The U.S. Department of the Treasury's recent revenue ruling and notice cracking down on improper arrangements using legitimate exchange-traded fund conversions was a response to a marketed transaction that was not squarely addressed by existing rules targeting abusive practices, a department official said Monday.
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October 05, 2026
Tax Pros From Brazil, Canada Highlight APA Challenges
Brazil's nascent transfer pricing system isn't yet prepared for an influx of advance pricing agreement requests, a tax specialist from that country said Monday, while a Canadian attorney said the APA process in his country increasingly resembles an in-depth audit.
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October 05, 2026
Philippine Airlines Asks Tax Court To Cut $5.7M Off Tax Bill
The IRS cannot deny Philippine Airlines a tax exemption on income from passengers and excess baggage just because the Philippines taxes cargo income, the airline told the U.S. Tax Court in a bid to cut more than $5.7 million off a $7.1 million tax bill.
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October 05, 2026
Bilzin Sumberg Expands Tax Practice With Nelson Mullins Atty
Bilzin Sumberg Baena Price & Axelrod LLP has expanded its tax and private wealth practice with the addition of a Miami-based partner from Nelson Mullins Riley & Scarborough LLP.
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October 05, 2026
White & Case Hits Back At Agency Over Flawed-Advice Claim
White & Case LLP has denied responsibility for £2.6 million ($3.4 million) in alleged tax liabilities, arguing that a lettings agency sought advice from Laytons LLP before deciding to pay millions in dividends to offshore trusts.
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October 05, 2026
IRS Leaked Whistleblower's Tax Info to DOJ, Agent's Suit Says
An agent in the IRS Criminal Investigation unit has accused the agency of leaking his personal tax information to the U.S. Department of Justice in retaliation against him for blowing the whistle on what he said was mismanagement in the branch's Chicago office.
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October 05, 2026
High Court Won't Consider $30M Argentine Bondholder Claim
Argentine bondholders claiming the Second Circuit wrongly upheld a block of over $30 million in contractual claims against Argentina won't get a chance to argue their stance at the U.S. Supreme Court, as the justices declined on Monday to review the case.
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October 05, 2026
Justices Won't Hear Corporate Transparency Act Challenges
The U.S. Supreme Court on Monday declined to hear two cases challenging the Corporate Transparency Act, a law designed to establish a national beneficial ownership registry for law enforcement agencies investigating shell companies that was severely curtailed by the U.S. Department of the Treasury.
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October 05, 2026
EU Proposes Extension Of VAT Fraud-Fighting Tool
The European Union suggested extending a mechanism that permits a shift in value-added tax liability from seller to business customer in an attempt to tackle fraud until new digital reporting rules start in July 2030.
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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.
Expert Analysis
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How A 1947 Tugboat Ruling May Shape Work Product In AI Era
Rapid advances in generative artificial intelligence test work-product principles first articulated in the U.S. Supreme Court’s nearly 80-year-old Hickman v. Taylor decision, as courts and ethics bodies confront whether disclosure of attorneys’ AI prompts and outputs would reveal their thought processes, say Larry Silver and Sasha Burton at Langsam Stevens.
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Navigating Privilege Law Patchwork In Dual-Purpose Comms
Three years after the U.S. Supreme Court declined to resolve a circuit split in In re: Grand Jury, federal courts remain split as to when attorney-client privilege applies to dual-purpose legal and business communications, and understanding the fragmented landscape is essential for managing risks, say attorneys at Covington.
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4 Ways GCs Can Manage Growing Service Of Process Volume
As automation and arbitration increase the volume of legal filings, in-house counsel must build scalable service of process systems that strengthen corporate governance and manage risk in real time, says Paul Mathews at Corporation Service Co.
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The Law Firm Merger Diaries: Forming Measurable Ties
Relationship-building should begin as early as possible in a law firm merger, as intentional pathways to bringing people together drive collaboration, positive client response, engagements and growth, says Amie Colby at Troutman.
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OFAC Sanctions Will Intensify Amid Global Tensions In 2026
The Office of Foreign Assets Control will ramp up its targeting of companies in the private equity, venture capital, real estate and legal markets in 2026, in keeping with the aggressive foreign policy approach embraced by the Trump administration in 2025, say attorneys at Holland & Knight.
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5 E-Discovery Predictions For 2026 And Beyond
2026 will likely be shaped by issues ranging from artificial intelligence regulatory turbulence to potential evidence rule changes, and e-discovery professionals will need to understand how to effectively guide the responsible and defensible adoption of emerging tools, while also ensuring effective safeguards, say attorneys at Littler.
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2026 Enforcement Trends To Expect In Maritime And Int'l Trade
The maritime and international trade community should expect U.S. federal enforcement to ramp up in 2026, particularly via Office of Foreign Asset Control shipping sanctions, accelerating interagency investigations of trade fraud, and U.S. Coast Guard narcotics and pollution inspections, say attorneys at Holland & Knight.
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Judges On AI: How Courts Can Boost Access To Justice
Arizona Court of Appeals Judge Samuel A. Thumma writes that generative artificial intelligence tools offer a profound opportunity to enhance access to justice and engender public confidence in courts’ use of technology, and judges can seize this opportunity in five key ways.
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The Case For Emulating, Not Dividing, The Ninth Circuit
Champions for improved judicial administration should reject the unfounded criticisms driving recent Senate proposals to divide the Ninth Circuit and instead seek to replicate the court's unique strengths and successes, says Ninth Circuit Judge J. Clifford Wallace.
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5 Tariff And Trade Developments To Watch In 2026
A new trade landscape emerged in 2025, the contours of which will be further defined by developments that will merit close attention this year, including a key ruling from the U.S. Supreme Court and a review of the U.S.-Mexico-Canada Agreement, says Ted Posner at Baker Botts.
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4 Developments That Defined The 2025 Ethics Landscape
The legal profession spent 2025 at the edge of its ethical comfort zone as courts, firms and regulators confronted how fast-moving technologies and new business models collide with long-standing professional duties, signaling that the profession is entering a period of sustained disruption that will continue into 2026, says Hilary Gerzhoy at HWG Law.
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How Fractional GCs Can Manage Risks Of Engagement
As more organizations eliminate their in-house legal departments in favor of outsourcing legal work, fractional general counsel roles offer practitioners an engaging and flexible way to practice at a high level, but they can also present legal, ethical and operational risks that must be proactively managed, say attorneys at Boies Schiller.
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How OECD Tax Update Tackles Mobile Workforce Complexity
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.