International
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									September 09, 2025
									Woman Says IRS Error Is Endangering Her Passport, FinancesA Puerto Rico taxpayer is facing financial uncertainty and possible travel limitations after an unresolved IRS clerical error falsely assessed her employer's tax liabilities against her, she said in a suit filed in federal court in San Juan. 
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									September 09, 2025
									Court Urged To Deny Bid To Block Captive Reporting RulesA Texas federal court should deny an injunction to a Texas plastics company seeking to stop the IRS from flagging microcaptive insurance plans as potentially abusive tax avoidance schemes, the U.S. argued, saying the public could lose millions of tax dollars on illegitimate transactions. 
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									September 09, 2025
									States Urge Justices To Quickly Rule Against Trump's TariffsThe U.S. Supreme Court should quickly consider the appeal of the Federal Circuit's ruling that President Donald Trump's emergency tariffs are unlawful and affirm that the International Emergency Economic Powers Act doesn't provide the authority to impose duties, the states challenging the measures told the justices this week. 
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									September 08, 2025
									Former Skadden Atty Moves Tax Practice To Simpson ThacherSimpson Thacher & Bartlett LLP has deepened its transactional resources in the New York office with the recent addition of an attorney who moved his practice from Skadden Arps Slate Meagher & Flom LLP after 15 years. 
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									September 08, 2025
									Senior Int'l Tax Official At IRS To Join Baker McKenzieA 15-year veteran of the Internal Revenue Service, who recently served as acting commissioner of the Large Business & International Division, will join Baker McKenzie's tax practice in Washington, D.C., later this month, the firm said Monday. 
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									September 08, 2025
									Bessent Says US Will Refund Revenue If Justices Nix TariffsIf the U.S. Supreme Court decides President Donald Trump lacked authority to impose tariffs under the International Emergency Economic Powers Act, the U.S. government will refund revenue it has collected with tariffs under that law, Treasury Secretary Scott Bessent said. 
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									September 08, 2025
									9th Circ. Backs Trump Donor's Tax, Foreign Agent ConvictionsA venture capitalist whose 12-year prison term for evading taxes and making illegal campaign contributions through foreign clients was commuted by President Donald Trump did not plead guilty to the crimes involuntarily, the Ninth Circuit found in affirming his convictions, rejecting his claim that his attorney hid information from him. 
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									September 08, 2025
									IRS Appeals Office Chief Joins Skadden's DC Tax TeamSkadden Arps Slate Meagher & Flom LLP has hired the leader of the IRS Independent Office of Appeals, who brings years of experience helping resolve tax disputes and controversies, to the firm's team in the nation's capital, the firm said Monday. 
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									September 08, 2025
									OECD Revises Standards For Exchanging Tax RulingsThe OECD's global tax policymaking body has revised its standards governing the exchange of tax rulings between tax authorities, with the organization saying Monday that the scope now includes exchanges that are essential for jurisdictions to address concerns related to base erosion and profit shifting. 
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									September 08, 2025
									Greek Pipe Co.'s Data Gaps Merit Tariff Hike, Fed. Circ. SaysTariffs against Greek pipe importers will stay in place, the Federal Circuit found Monday, affirming a U.S. Court of International Trade holding that the companies submitted deficient financial data, requiring the U.S. Department of Commerce to fill in certain information gaps when calculating the duties. 
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									September 08, 2025
									Crédit Agricole Pays €88M Fine To Settle Cum-Cum ProbeCrédit Agricole SA's investment banking arm agreed on Monday to pay French prosecutors €88 million ($103 million) to settle a criminal probe over allegations that the lender conducted trades designed to flout tax laws. 
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									September 05, 2025
									Judge Grills Gov't On Details Of IRS-ICE Info-Sharing DealA D.C. senior judge pressed a government attorney Friday over the specifics of the IRS' disclosure of tax return information to immigration enforcement agencies, saying the details were crucial to weighing a coalition of organizations' bid to block the practice. 
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									September 05, 2025
									CPA Group Asks OECD To Expedite US Min. Tax ExemptionThe Association of International Certified Professional Accountants said Friday that it has asked the OECD's global tax policymaking body to quickly issue guidance detailing an exemption of U.S. companies from the international measures of the 15% global minimum tax. 
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									September 05, 2025
									Sterlington Adds More Morgan Lewis Private Wealth AttysSterlington PLLC has announced that it is expanding its Philadelphia office, which it launched earlier this summer with a three-person private wealth team from Morgan Lewis & Bockius LLP, by bringing on a team of their former colleagues. 
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									September 05, 2025
									India Will Buy Russian Oil Despite US Tariff, Minister SaysIndia will continue to buy oil from Russia even though President Donald Trump imposed an additional 25% tariff on the country's goods in connection with the purchases, the country's finance minister said Friday. 
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									September 05, 2025
									Amazon's UK Tax Bill Hits £1B Amid Revenue Reaching £29BAmazon said its U.K. direct tax bill rose to £1 billion ($1.35 billion) after its revenue in Britain reached £29 billion last year. 
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									September 05, 2025
									Taxation With Representation: Milbank, Wachtell, LathamIn this week's Taxation With Representation, aircraft lessor Air Lease Corp. agrees to a take-private deal, Evernorth Health Services invests billions in Shields Health Solutions, Cadence Design Systems Inc. acquires the design and engineering business of Hexagon AB, and Kraft Heinz Co. plans to split into two independent, publicly traded companies. 
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									September 05, 2025
									Fla. Magistrate Advises Arrest In $19.6M Foreign Account CaseA Florida magistrate judge recommended an order for the arrest of a dual U.S.-German citizen who has failed to pay about $19.6 million in penalties for undisclosed Swiss bank accounts, holding that imposing additional fines would be "an empty gesture." 
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									September 05, 2025
									What Tax Pros Read During Their Summer VacationWhat do tax professionals read in their spare time? A wide variety of books, it turns out. Here, Law360 looks at the books enjoyed by tax lawyers, professors and analysts who spoke with Law360. 
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									September 05, 2025
									Public Hearing On Offshore Profit Regs Set For OctoberA public hearing is scheduled for next month on proposed rules that would require U.S. multinational companies to create annual shareholder accounts and follow new pooling concepts to account for previously taxed earnings and profits, the U.S. Treasury Department said Friday. 
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									September 05, 2025
									Deputy PM Angela Rayner Quits Amid Stamp Duty ScandalDeputy Prime Minister Angela Rayner said Friday that she is resigning following days of speculation over claims she dodged tax on an £800,000 ($1 million) property bought in Brighton, southern England. 
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									September 04, 2025
									Ill. Toymakers Ask Justices To Resolve Tariff Suit Venue SplitA pair of toymakers asked the U.S. Supreme Court Thursday to resolve a jurisdictional dispute concerning challenges to President Donald Trump's emergency tariffs, saying the justices should hear their case at the D.C. Circuit along with the federal government's just-filed appeal of a Federal Circuit decision that invalidated Trump's tariffs. 
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									September 04, 2025
									India Cuts Consumption Taxes As 50% US Tariff Takes EffectThe Indian government approved cuts to hundreds of goods and services tax rates in an effort to alleviate pressure on consumers as a 50% U.S. tariff begins to weigh on the country's economy. 
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									September 04, 2025
									Hong Kong, Jordan Ink Tax TreatyOfficials from Hong Kong and Jordan signed a tax treaty in Beijing on Thursday, which Hong Kong's government framed as deepening economic cooperation with a participant in China's global infrastructure project, the Belt and Road Initiative, according to a news release. 
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									September 04, 2025
									ABA Tax President-Elect Plans To Build On Section's SuccessLisa Zarlenga, a Steptoe LLP partner, is serving as president-elect of the American Bar Association's Section of Taxation for the 2025–2026 term, officially taking on the role this month with the goal of building the strength of the organization for the next generation of tax attorneys. In an interview with Law360, Zarlenga discussed what she enjoys about tax practice, how the section has shaped her career and her vision for strengthening the organization to support future generations of tax attorneys. 
Expert Analysis
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								In-House Counsel Pointers For Preserving Atty-Client Privilege  Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics. 
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								Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example  Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas. 
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								Accountant-Owned Law Firms Could Blur Ethical Lines  KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla. 
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								AI Will Soon Transform The E-Discovery Industrial Complex  Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder. 
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								Unpacking The Legal Foundation Of Trump's New Trade War  President Donald Trump's recent executive orders and proclamations regarding emergencies at the U.S. border are based on statutory powers enabling a president to address extraordinary external threats — and could be used to fend off legal challenges to the tariffs levied on Mexican and Canadian goods, says Chris Zona at Mandelbaum Barrett. 
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								When Innovation Overwhelms The Rule Of Law  In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner. 
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								Imagine The Possibilities Of Openly Autistic Lawyering  Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis. 
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								Litigation Funding Disclosure Debate: Strategy Considerations  In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital. 
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								5 Ways To Create Effective Mock Assignments For Associates  In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro. 
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								Mentorship Resolutions For The New Year  Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR. 
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								Tax Directive Marks Milestone In Harmonizing EU System  The Council of the European Union’s recently adopted tax directive is a significant step toward streamlining and modernizing procedures for member states, and will greatly reduce administrative burden and compliance costs for cross-border investors, says Martin Phelan at Simmons & Simmons. 
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								5 Litigation Funding Trends To Note In 2025  Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital. 
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								Rethinking Litigation Risk And What It Really Means To Win  Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.