International
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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. 
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									September 04, 2025
									Australian Greens Float Contractor Bans After PwC ScandalThe Australian Greens party proposed legislation Thursday that would ban unethical contractors from bidding on government projects, citing the finance department's recent decision to resume working with PwC Australia, which was involved in a scandal involving leaked government tax documents. 
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									September 04, 2025
									HMRC Adds Barrister To Tax Avoidance List For First TimeHM Revenue and Customs took the step on Thursday of naming for the first time a practicing barrister with 20 years' experience as a promoter of a scheme to avoid paying income tax and National Insurance contributions. 
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									September 04, 2025
									Crane Co. Can Deduct VAT On Intragroup Payments, ECJ SaysA Romanian crane company can claim deductions for value-added tax on intragroup payments because the services provided were genuine, the European Union's top court ruled Thursday. 
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									September 04, 2025
									Gov't Urges Justices To Fast-Track Emergency Tariff SuitThe U.S. Supreme Court must consider under a proposed fast-track schedule the Federal Circuit's finding of President Donald Trump's emergency tariffs as unlawful or jeopardize the recent bilateral trade agreements and the improvements to the U.S. economy as a result of those duties, the administration said. 
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									September 03, 2025
									Italian Police Take Assets Of Cos. Accused Of €40M VAT FraudItalian authorities seized assets Wednesday from two software companies, uncovering evidence that they defrauded European governments of around €40 million ($46.7 million) in value-added taxes, the European Public Prosecutor's Office and Italian Financial Police said. 
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									September 03, 2025
									Finnish Co. Loses Bid For Access To Aid Files In EU Tax ProbeA Finnish packaging maker can't access documents from a European Union state aid investigation of the company's Luxembourg tax arrangements and of other companies' tax affairs, the EU's lower court ruled Wednesday. 
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									September 03, 2025
									Senate To Hold Treasury, IRS Nomination Hearings Next WeekThe Senate Finance Committee said Wednesday that it has scheduled nomination hearings for high-ranking officials at the U.S. Department of the Treasury and the Internal Revenue Service for Sept. 10. 
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									September 03, 2025
									Tax Court Must Reconsider Medtronic Pricing, 8th Circ. SaysThe U.S. Tax Court should reconsider its use of a hybrid approach for pricing intangibles that Medtronic licensed to a Puerto Rican affiliate, the Eighth Circuit said Wednesday, vacating the ruling and directing the court to revisit the IRS' pricing method. 
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									September 03, 2025
									France To Tackle Tax Avoidance By Wealthy, Minister SaysFrance is planning to tackle tax avoidance by wealthy individuals, an endeavor aimed at raising €2 billion ($2.3 billion), the country's budget minister said Wednesday. 
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									September 03, 2025
									UK Autumn Budget Set For November, Reeves ConfirmsThe U.K. government will announce its autumn budget in November, Chancellor of the Exchequer Rachel Reeves said Wednesday amid growing speculation that the government will raise taxes to cover the rising cost of borrowing. 
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									September 02, 2025
									India Opens WTO Dispute Over US 50% Copper TariffIndia has initiated a dispute at the World Trade Organization over the U.S.' imposition of a 50% tariff on copper products, according to a request for consultations published Tuesday. 
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									September 02, 2025
									Gov't Says Fla. Ex-Rep Can't Escape Foreign Agent CaseA former congressman and political consultant accused of secretly lobbying for the Venezuelan government should not be allowed to escape Foreign Agents Registration Act charges, the U.S. government argued, saying the law is not a violation of their free speech rights. 
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									September 02, 2025
									Swiss Gold Refiners Reject US Move Over TariffsSwiss gold refiners will not be relocating to the U.S. following 39% tariffs announced by President Donald Trump this summer, according to Switzerland's largest metals group. 
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									September 02, 2025
									IRS Withdraws Rule On Tax Data Use In Passport RevocationsThe IRS will scrap a 2018 proposed rule that would have allowed the U.S. State Department to share taxpayer return information with contractors that assist in the revocation or denial of passports of individuals with serious tax debts, the agency announced Monday, calling the rule unnecessary. 
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									September 01, 2025
									EU Seeks Input On Emissions Cost In Carbon Border RulesThe European Union has opened a fresh consultation on how to refine the rules of the carbon border adjustment mechanism, including the cost of emissions. 
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									August 29, 2025
									Split Fed. Circ. Backs Limits On Presidential Tariff PowersThe Federal Circuit held that President Donald Trump's emergency tariffs were improperly imposed under the International Emergency Economic Powers Act, which it said makes no mention of "tariff," "duties" or "tax." 
Expert Analysis
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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. 
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								Small Biz Caught In Corporate Transparency Act Crossfire  Despite compliance being put on hold due to a nationwide preliminary injunction, small businesses have been caught in the middle of the legal battle over the Corporate Transparency Act — and confusion over the law's requirements could result in major penalties, say attorneys at Snell & Wilmer.