International

  • March 26, 2026

    4 Key Questions On Tariff Investigations

    The U.S. announced a bevy of new trade investigations this month to underpin a tariff regime intended to replace duties struck down by the U.S. Supreme Court, but questions remain about the fate of deals struck with trading partners and whether importers will face higher tariffs. Here, Law360 examines four questions on the implications of those investigations.

  • March 26, 2026

    Italy's Tax Regime Doesn't Flout EU Law, Court Adviser Says

    Italy isn't breaking with European Union law by limiting tax deductions on certain intercompany interest payments, an adviser to the EU's top court said Thursday, holding the provision is nondiscriminatory because it looks at the location of assets, not entities.

  • March 26, 2026

    Wet Suits Don't Qualify For Lower Duty Rate, UK Court Rules

    A London court on Thursday rejected a wet suit company's effort to secure a lower rate of customs duty on its products, agreeing with the U.K.'s tax authority that the items shouldn't be classified as rubber.

  • March 26, 2026

    Iran War Energy Tax Relief Must Be Temporary, OECD Says

    Tax reductions to protect consumers from energy price rises linked to the Iran war must be targeted, temporary and hold incentives to lower energy use, the Organization for Economic Cooperation and Development said Thursday. 

  • March 26, 2026

    EU Parliament Approves US Trade Deal With New Conditions

    The full European Parliament voted Thursday to approve a set of contingencies on the European Union's trade deal with the U.S. that would implement major tariff cuts, including the ability to suspend the agreement if President Donald Trump raises tariffs or introduces new ones.

  • March 26, 2026

    Sweden Floats Rules For Pillar 2's Side-by-Side Safe Harbor

    Sweden's Ministry of Finance proposed several measures to simplify existing rules under the worldwide corporate minimum tax agreement known as Pillar Two, including a provision that would implement a recently agreed-to side-by-side safe harbor.

  • March 26, 2026

    France To Crack Down On Bypassing Of Small Parcel Tax

    France will expand the power of its customs officials to allow them to better identify and penalize traders that are circumventing a new small parcel tax, the government announced.

  • March 25, 2026

    Small-Biz Owners Can't Unfreeze Corp. Transparency Act Case

    A Texas federal judge declined to unpause a challenge to the Corporate Transparency Act brought by two small-business owners who the U.S. government argued would have moot claims after the U.S. Treasury Department finalizes new regulations.

  • March 25, 2026

    CBP Rolling Out Online Duty Payments For US Virgin Islands

    The U.S. federal government's online portal for electronic payments of duties, taxes and fees on imported merchandise will be rolled out in the U.S. Virgin Islands over the coming months, U.S. Customs and Border Protection said Wednesday.

  • March 25, 2026

    UK Soft Drink Tax Changes Won't Cut Calories, Group Says

    The U.K. government's plan to broaden the scope of the country's soft drink tax to cover more products will have little effect on cutting consumption and reducing obesity, an economic think tank said Wednesday.

  • March 25, 2026

    Lille Chosen As Seat Of New EU Customs Authority

    European Union member states and lawmakers named Lille, France, on Wednesday as the seat of the bloc's new customs authority, a body created as part of a wider effort to modernize the EU's current customs framework. 

  • March 25, 2026

    ABA Urges Flexibility In IRS Voluntary Disclosure Practice

    Participation in the IRS' voluntary disclosure practice would likely increase if the agency rethinks its proposed three-month deadline for individuals to file returns and pay liabilities, the American Bar Association's tax section said in a letter publicly released Wednesday.

  • March 24, 2026

    UN To Advise Developing Nations On Critical Mineral Taxation

    A United Nations coalition of tax experts will help developing nations set the value of their critical mineral resources for purposes of taxation following a meeting signing off on the plan.

  • March 24, 2026

    Middle East Residents Fleeing War Face Tax Bills In UK

    British citizens who reside in the United Arab Emirates and other Persian Gulf states returning home because of the war in Iran may face tax bills from HM Revenue & Customs on overseas deals, as Britain's tax authority appears unlikely to make concessions for them.

  • March 24, 2026

    FedEx Asks 6th Circ. To Uphold $89M Foreign Tax Credit

    FedEx is entitled to an $89 million tax refund because the U.S. Department of the Treasury lacked the authority to issue regulations disallowing foreign tax credits for offset earnings, the company told the Sixth Circuit, asking the court to uphold a lower court ruling.

  • March 24, 2026

    EU, Australia Reach Major Free Trade Deal, Cut Tariffs

    The European Union and Australia on Tuesday agreed to terms of a free trade deal that would nearly zero out tariffs on trade between them following eight years of negotiations.

  • March 24, 2026

    Tax Agencies Using AI Mainly To Flag Fraud, OECD Says

    Tax administrations in member countries of the Organization for Economic Cooperation and Development are using artificial intelligence mainly to detect tax evasion and fraud, the OECD reported Tuesday, saying this is because of the technology's ability to identify patterns and outliers.

  • March 24, 2026

    Buying Energy Tax Credits Likely A Corp. Norm, Report Says

    Around 80% of the largest U.S. corporations that began buying clean energy tax credits three years ago remained active buyers in 2025, signaling the practice becoming standard in corporate tax planning, according to a Tuesday report by a clean energy capital platform.

  • March 23, 2026

    Wyden Questions Leon Black On Epstein Financial Dealings

    The Senate Finance Committee's top Democrat pressed Apollo Global Management co-founder Leon Black in a letter released Monday to provide more information about his financial dealings with Jeffrey Epstein, including why he agreed to pay Epstein $170 million for supposed tax and estate planning services.

  • March 23, 2026

    IRS Lacks Solid Plan To Audit Large Partnerships, TIGTA Says

    The IRS has no solid strategy for auditing large partnerships, resulting in markedly fewer audits as partnerships proliferate and compliance efforts that go nowhere, the Treasury Inspector General for Tax Administration said in a report.

  • March 23, 2026

    Bahamian Law Can't Shield Trusts In $28M Tax Suit, DOJ Says

    A Floridian facing a $28 million tax bill cannot invoke Bahamian law to avoid repatriating funds held in two Bahamian trusts, the U.S. government told a federal court, contending he is "cherry-picking" which jurisdiction's law applies in different situations.

  • March 23, 2026

    Brexit Donor Loses Appeal Of Inheritance Tax Bill

    A political donor's bid to secure an inheritance tax exemption on £1.7 million ($2.2 million) in Brexit campaign donations made as lifetime gifts has been dismissed by a London tribunal.

  • March 23, 2026

    Democratic AGs Demand IEEPA Tariff Refund Legislation

    A group of Democratic state attorneys general pushed congressional leaders to enact legislation that would require timely refunds of all duties levied under the now-invalidated International Emergency Economic Powers Act tariffs, including interest.

  • March 23, 2026

    Belgium Seeks Input On Global Minimum Tax Declarations

    Belgium is seeking input on ways to improve forms for declaring top-up tax liabilities under the 15% global minimum tax, according to the country's finance ministry.

  • March 23, 2026

    IRS Seeks Input On 2025 Law, Deregulation For Guidance Plan

    The U.S. Treasury Department and IRS asked for suggestions Monday on what to prioritize in an upcoming guidance plan, seeking input on tax issues related to the 2025 budget reconciliation law and on opportunities for deregulation.

Expert Analysis

  • Trump Tax Law's Most Impactful Energy Changes

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    The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.

  • Adapting To Private Practice: From Texas AUSA To BigLaw

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    As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.

  • Advice For 1st-Gen Lawyers Entering The Legal Profession

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    Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.

  • Trump Tax Law's Most Impactful Corp. And Individual Changes

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    The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.

  • From Clerkship To Law Firm: 5 Transition Tips For Associates

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    Transitioning from a judicial clerkship to an associate position at a law firm may seem daunting, but by using knowledge gained while clerking, being mindful of key differences and taking advantage of professional development opportunities, these attorneys can flourish in private practice, say attorneys at Lowenstein Sandler.

  • Trump Tax Law's Most Consequential International Changes

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    The international tax provisions in the One Big Beautiful Bill Act may result in higher effective tax rates for some multinational corporations, but others, particularly those operating in low-tax jurisdictions, may benefit from alignment with global anti-profit shifting efforts, say attorneys at Weil.

  • Associates Can Earn Credibility By Investing In Relationships

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    As the class of 2025 prepares to join law firms this fall, new associates must adapt to office dynamics and establish credible reputations — which require quiet, consistent relationship-building skills as much as legal acumen, says Kyle Forges at Bast Amron.

  • Lessons From 7th Circ.'s Deleted Chat Sanctions Ruling

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    The Seventh Circuit’s recent decision in Pable v. Chicago Transit Authority, affirming the dismissal of an ex-employee’s retaliation claims, highlights the importance of properly handling the preservation of ephemeral messages and clarifies key sanctions issues, says Philip Favro at Favro Law.

  • What 2 Profs Noticed As Transactional Law Students Used AI

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    After a semester using generative artificial intelligence tools with students in an entrepreneurship law clinic, we came away with numerous observations about the opportunities and challenges such tools present to new transactional lawyers, say professors at Cornell Law School.

  • BigLaw Settlements Should Not Spur Ethics Deregulation

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    A recent Law360 op-ed argued that loosening law firm funding restrictions would make BigLaw firms less inclined to settle with the Trump administration, but deregulating legal financing ethics may well prove to be not merely ineffective, but counterproductive, says Laurel Kilgour at the American Economic Liberties Project.

  • 5 Ways Lawyers Can Earn Back The Public's Trust

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    Amid salacious headlines about lawyers behaving badly and recent polls showing the public’s increasingly unfavorable view of attorneys, we must make meaningful changes to our culture to rebuild trust in the legal system, says Carl Taylor at Carl Taylor Law.

  • Legal Jeopardy Looms Over Trump's Trade Negotiation Plans

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    Even as the Trump administration announces one trade deal after another, the legal authority of the executive branch to impose tariffs under consensual arrangements with leading trading partners is just as debatable as the unilateral imposition of U.S. tariffs under the president's executive orders, says Jeffrey Bialos at Eversheds Sutherland.

  • What US-India Trade Deal Will Mean For Indian Pharma

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    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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