International
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February 13, 2026
Blair's Think Tank Urges UK Gov't To End Energy Windfall Tax
The U.K.'s Labour government must phase out the windfall tax on the energy industry and lift the ban on new oil and gas drilling licenses in the North Sea to increase revenue long term, the Tony Blair Institute said Friday.
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February 12, 2026
IRS Guidance Offers Relief In Energy Credits' Sourcing Limits
The IRS issued interim guidance Thursday providing two safe harbor options for clean energy facilities or manufacturers of energy components to determine the extent to which they received material assistance from an entity tied to a foreign government that the U.S. deems adversarial.
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February 12, 2026
Gov'ts Favor Optionality In UN Tax Treaty's Dispute Protocol
Governments widely supported having the ability to choose between options for dispute resolution and prevention while making an opt-out unavailable for some methods in the dispute protocol under the United Nations framework convention on international tax cooperation, according to negotiations on the protocol.
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February 12, 2026
Canadian Living In Wash. Says FBAR Penalty Required Jury
A Canadian man living in the U.S. was unconstitutionally fined more than $700,000 for failing to report his foreign bank accounts, he told a Washington federal court, arguing that the amount is excessive and that its assessment violates his right to a jury trial.
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February 12, 2026
Hotel Cos. Urge UK Gov't To Abandon Holiday Tax Proposal
The Labour government should not introduce what is known as a holiday tax on the hospitality industry, more than 200 hotel companies told the U.K.'s finance minister.
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February 12, 2026
Dinsmore Adds IRS Senior Counsel As Tax Partner In DC
An attorney who spent more than a decade working as an attorney and reviewer at the Internal Revenue Service has joined Dinsmore & Shohl LLP's Washington, D.C., tax group, the firm announced this week.
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February 12, 2026
Broker Says Denmark Can't Bring £56M Cum-Ex Fraud Claim
An English broker told Britain's top court on Thursday that Denmark's tax authority can't sue it for more than £56 million ($76 million) over a tax refund fraud, because an earlier decision in related proceedings rendered the claim inadmissible.
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February 11, 2026
House OKs Ending Canada Tariffs After GOP Block Fails
The U.S. House of Representatives approved a resolution Wednesday evening that would end President Donald Trump's tariffs on Canadian imports, a day after Republican lawmakers were unable to pass a measure blocking that kind of effort.
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February 11, 2026
Gov'ts Want Net Or Gross Option For Services In UN Tax Pact
There should be an option for taxpayers to elect gross-basis or net-basis taxation within the protocol on cross-border services under the United Nations framework convention on international tax cooperation, some governments said during negotiations on the protocol.
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February 11, 2026
'It Takes Time To Write': Jackson On High Court's Tariff Ruling
U.S. Supreme Court Justice Ketanji Brown Jackson has provided an unusual update on the court's decision over President Donald Trump's authority to impose emergency tariffs, saying in a TV interview that the justices are still working on what is one of their most anticipated rulings this term.
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February 11, 2026
Tax Group Of The Year: Sullivan & Cromwell
Sullivan & Cromwell LLP's tax practice showed the depth of its experience this past year, advising on multijurisdictional tax litigations to playing a key role counseling RedBird Capital Partners in a deal that merged Paramount and Skydance, helping it earn a place among the 2025 Law360 Tax Groups of the Year.
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February 11, 2026
Tax Advisers Urge EU To Scrap Disclosure Rules
The European Union should scrap rules requiring tax advisers to disclose potentially abusive cross-border strategies as it looks to update its regime for member countries' exchange of information, a European tax advisers group said.
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February 11, 2026
Morgan Lewis Adds 30-Year Baker McKenzie Atty, Ex-Tax Chair
The former chair of Baker McKenzie's Americas tax practice has joined Morgan Lewis & Bockius LLP's Washington, D.C., team, where he'll work as a partner on transfer pricing disputes and tax matters, the firm announced Wednesday.
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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
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
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
Ex-Clifford Chance Pro Says £8M Libel Claim Is SLAPP
Legal commentator Dan Neidle asked a court on Tuesday to use new powers to throw out an £8 million ($11 million) libel claim accusing the former Clifford Chance partner of engaging in a vendetta against a barrister, arguing that the claim was launched to silence him.
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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
$19M In Foreign Account Penalties Required Jury, Court Told
A U.S.-German citizen who failed to report his foreign accounts to the IRS told a Florida federal court that his $19 million punishment violates his right to a jury trial under a U.S. Supreme Court ruling that curbed the use of in-house agency courts to hand down stiff penalties.
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February 09, 2026
€306M Money Laundering Network Sting Leads To 13 Arrests
Law enforcement agencies in the European Union have arrested more than a dozen people in several raids after an investigation into a €306 million ($364.5 million) international money laundering scheme with links to drug trafficking and tax fraud.
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February 08, 2026
DOJ Drops Challenge To AbbVie's $1.6B Break Fee Deduction
The U.S. Department of Justice agreed to stop fighting a key U.S. Tax Court ruling that allowed pharmaceutical giant AbbVie to claim a $1.6 billion termination fee to an Irish biotechnology company as an ordinary tax deduction, according to a filing in the Seventh Circuit.
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February 08, 2026
HMRC Nets £246M In Evasion-Focused Inheritance Tax Probes
Britain's tax authority has recovered an additional £246 million ($336 million) in inheritance tax secured by investigations, according to data released Sunday.
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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.
Expert Analysis
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What US-India Trade Deal Will Mean For Indian Pharma
Complicated by newly imposed tariffs from the U.S., the outcome of the U.S.-India trade talks is poised to reshape not just trade policy, but also the strategic alignment of the two countries' pharmaceutical ecosystems, says Jashaswi Ghosh at Holon Law Partners.
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Bar Exam Reform Must Expand Beyond A Single Updated Test
Recently released information about the National Conference of Bar Examiners’ new NextGen Uniform Bar Exam highlights why a single test is not ideal for measuring newly licensed lawyers’ competency, demonstrating the need for collaborative development, implementation and reform processes, says Gregory Bordelon at Suffolk University.
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A Simple Way Courts Can Help Attys Avoid AI Hallucinations
As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
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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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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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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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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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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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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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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.