International
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December 01, 2023
Justices Call O'Connor 'American Hero,' 'Perfect Trailblazer'
Following news of retired U.S. Supreme Court Justice Sandra Day O'Connor's death at the age of 93, current and former high court justices paid public homage to her trailblazing career, devotion to the rule of law and illuminating charisma.
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December 01, 2023
Former Clerks Say Justice O'Connor Still Worth Emulating
BigLaw attorneys mentored by former U.S. Supreme Court Justice Sandra Day O'Connor, who died Friday after a lengthy battle with dementia, say she'll be remembered as an incisive jurist who always put facts and practical considerations above abstract ideological commitments, as well as a deeply gracious and down-to-earth woman who never let her dedication to the law overshadow her zest for life.
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December 01, 2023
Zimbabwe's Budget Proposes 15% Min. Tax, Other Taxes
Zimbabwe proposed a 15% minimum tax on multinational corporations operating within the country in its 2024 budget, along with other tax changes, some of which would fund new spending, according to government documents.
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December 01, 2023
Va. Tax Head Abates Assessment For Man Domiciled Abroad
The Virginia tax department will abate a man's individual income tax assessment after he proved that he wasn't domiciled in the state and had been living in another country during the 2019 tax year, the state's tax commissioner said.
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December 01, 2023
Australia And Portugal Sign Tax Treaty
Australia and Portugal signed a tax treaty to address concerns of double taxation and alleviate cross-border costs by establishing lower withholding rates, the Australian Treasury said in a news release Friday.
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December 01, 2023
Czech Parliament Approves Global Minimum Tax
The Czech Republic's Senate approved a bill that would enact a 15% corporate global minimum tax, sending the legislation to the president for final approval.
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December 01, 2023
4 Decisions For Which Justice O'Connor Will Be Remembered
Many of the hotly divided cases at the U.S. Supreme Court came down to Justice Sandra Day O’Connor, a central force on the bench whose savviness at striking compromises and taking a pragmatic approach to resolve disputes is on full display in four opinions.
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December 01, 2023
TV Anchor Wins 9-Year Tax Fight Over BBC Employment Status
Presenter Kaye Adams was not a mislabeled BBC employee and does not owe £124,440 ($157,000) in back taxes, a tax tribunal has ruled in her nine-year dispute with HM Revenue & Customs.
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December 01, 2023
Justice O'Connor Shattered Barriers, Built Bridges
A Southwestern cowgirl who will always be known as the first woman to sit on the U.S. Supreme Court, Justice Sandra Day O’Connor inspired those around her with an indomitable work ethic, a deep affection for public service and an innate ability to drive consensus among her colleagues.
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December 01, 2023
Taxation With Representation: Debevoise, Kirkland, Wachtell
In this week's Taxation With Representation, KKR & Co. Inc. said it will buy the remaining portion of Global Atlantic Financial Group it doesn't already own, Blackstone Inc. said it had agreed to purchase Rover Group Inc., and AbbVie Inc. said it will buy ImmunoGen Inc.
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December 01, 2023
Sandra Day O'Connor, First Woman On Supreme Court, Dies
Retired U.S. Supreme Court Justice Sandra Day O'Connor, the court's first female member, died Friday at 93, according to the court. Justice O'Connor's position at the ideological center of the court gave her outsized influence in controversial cases during her 25-year tenure.
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December 01, 2023
Work Still Needed On Key EU Tax Files, Ministers Warn
Member countries must continue to negotiate to find agreement on key tax proposals in the European Union, with some states seeming to be far from accord more than two years after laws were proposed, a draft report penned by finance ministers indicates.
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November 30, 2023
Temporary EU Energy Windfall Taxes Raise €6.85B So Far
Temporary taxes on surplus revenue earned by fossil fuel companies in the European Union have generated €6.85 billion ($7.46 billion) at last count, the European Commission said in a report Thursday.
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November 30, 2023
UK, New Zealand Amend Tax Treaty To Add Binding Arbitration
An amendment to the double taxation treaty between the U.K. and New Zealand has entered into force, adding language establishing an arbitration protocol, according to a notice posted Thursday by HM Revenue & Customs.
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November 30, 2023
Switzerland, Angola Agree On Double Taxation Treaty
Switzerland and Angola signed an agreement Thursday to avoid double taxation and follow the standards of the OECD's fight against tax base erosion and profit shifting, the Swiss secretariat for international finance said in a news release.
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November 30, 2023
Brown Rudnick Adds Tax Partner To DC Office
Brown Rudnick has added a partner to the firm's tax practice in Washington, D.C., who will specialize in tax planning in addition to mergers and acquisitions, according to the firm.
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November 30, 2023
UK Moves To Collect Unpaid Tax On Crypto-Assets
The U.K. tax authority has launched a campaign to encourage investors in crypto-assets to disclose taxes owed on capital gains — or face penalties for failing to comply.
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November 30, 2023
Hopes Rise For Deal On Ownership Rules For EU Tax List
European Union member countries hope they are nearing an agreement on a beneficial ownership criterion for its process of flagging countries outside the bloc that fail to reach international standards on tax transparency, the chair of the listing committee said in testimony Thursday.
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November 30, 2023
UK Tax Relief On Pensions Boosts Retirement Pots By £7.4B
U.K. employers injected almost £39 billion ($50 billion) into the pension pots of workers in 2022, topped up by another £7.4 billion in government tax relief, a pensions consultancy said Thursday — but warned that employees' savings rates have slipped again.
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November 29, 2023
Tax Breaks Could Bolster Social Economy, EU Council Says
The Council of the European Union officially recommended in a resolution published Wednesday a number of sweeping changes, including to tax codes, to promote the development of so-called social economies.
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November 29, 2023
€126B In Revenue Found Via Global Cooperation, OECD Says
Global cooperation against tax evasion, such as voluntary disclosure programs and offshore tax investigations, has generated more than €126 billion ($138.3 billion) in additional tax revenue since 2009, an Organization for Economic Cooperation and Development group said in a report Wednesday.
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November 29, 2023
Senate Committees Agree With House On Taiwan Tax Bill
The chairs and ranking members of the Senate Finance and Foreign Relations committees said Wednesday they've reached an agreement with House lawmakers to advance legislation that would provide double-taxation relief for Taiwanese businesses investing in the U.S.
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November 29, 2023
OECD Touts Work Fighting Tax Dodging In West Africa
The OECD and 16 West African nations have collaborated on three so-called community tax instruments to help the region fight base erosion and profit shifting in hope of improving their local economies, according to a report released Wednesday.
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November 29, 2023
Ex-Tax Pro Convicted In Fraud, May Get 22 Years, DOJ Says
A former tax preparer was convicted in California federal court for his part in a multiyear tax fraud conspiracy that cost authorities over $10 million in tax revenue, and he could serve 22 years in prison, the U.S. Department of Justice announced.
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November 29, 2023
Hong Kong Wants Off EU Tax List After Law Change
Hong Kong should be removed from the European Union's tax watch list after the Legislature passed a bill Wednesday that adjusted the territory's foreign-sourced income exemption regime to add standards for determining whether assets beyond shares or equity interests qualify, the Inland Revenue Department said in a news release.

Feds Unveil 'Foreign Entity' Guidance For EV Tax Credit
Federal regulators released guidance Friday that would allow automakers to satisfy new trade restrictions that the 2022 climate law incorporated into the consumer electric vehicle tax credit, including sought-after proposed rules defining the foreign-entity-of-concern provision.

House Tax Panel Clears Taiwan Tax Relief Bill
The House Ways and Means Committee unanimously approved legislation Thursday that would provide certain tax treaty-like benefits for Taiwanese businesses after bipartisan leaders of the panel reached agreement to proceed on the measure with Senate lawmakers.

OECD To Issue Pillar 2 Peer Review Direction, US Official Says
The OECD is working on guidance that includes a peer review mechanism for determining whether a country's corporate taxes are qualifying measures under a global minimum tax agreement known as Pillar Two, a U.S. Treasury Department official said Wednesday.
Featured Stories
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Former Clerks Say Justice O'Connor Still Worth Emulating
BigLaw attorneys mentored by former U.S. Supreme Court Justice Sandra Day O'Connor, who died Friday after a lengthy battle with dementia, say she'll be remembered as an incisive jurist who always put facts and practical considerations above abstract ideological commitments, as well as a deeply gracious and down-to-earth woman who never let her dedication to the law overshadow her zest for life.
-
4 Decisions For Which Justice O'Connor Will Be Remembered
Many of the hotly divided cases at the U.S. Supreme Court came down to Justice Sandra Day O’Connor, a central force on the bench whose savviness at striking compromises and taking a pragmatic approach to resolve disputes is on full display in four opinions.
-
Justice O'Connor Shattered Barriers, Built Bridges
A Southwestern cowgirl who will always be known as the first woman to sit on the U.S. Supreme Court, Justice Sandra Day O’Connor inspired those around her with an indomitable work ethic, a deep affection for public service and an innate ability to drive consensus among her colleagues.
Expert Analysis
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A Year-End Look At Florida's Capital Investment Tax Credit
Notwithstanding the Walt Disney Co.’s feud with Gov. Ron DeSantis this year, Florida's capital investment tax credit will continue to make the state a favored destination for large corporations, particularly in light of the new federal alternative minimum tax and the Pillar Two top-up tax, says Alan Lederman at Gunster.
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Understanding Discovery Obligations In Era Of Generative AI
Excerpt from Practical Guidance
Attorneys and businesses must adapt to the unique discovery challenges presented by generative artificial intelligence, such as chatbot content and prompts, while upholding the principles of fairness, transparency and compliance with legal obligations in federal civil litigation, say attorneys at King & Spalding.
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The Case For Post-Bar Clerk Training Programs At Law Firms
In today's competitive legal hiring market, an intentionally designed training program for law school graduates awaiting bar admission can be an effective way of creating a pipeline of qualified candidates, says Brent Daub at Gilson Daub.
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AI Can Help Lawyers Overcome The Programming Barrier
Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.
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Preparing Law Students For A New, AI-Assisted Legal World
As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.
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General Counsel Need Data Literacy To Keep Up With AI
With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.
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Navigating Discovery Of Generative AI Information
As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.
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Finding Focus: Strategies For Attorneys With ADHD
Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.
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Attorneys, Law Schools Must Adapt To New Era Of Evidence
Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.
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1st Tax Easement Convictions Will Likely Embolden DOJ, IRS
After recent convictions in the first criminal tax fraud trial over allegedly abusive syndicated conservation easements, the IRS and U.S. Department of Justice will likely pursue other promoters for similar alleged conspiracies — though one acquittal may help attorneys better evaluate their clients' exposure, say Bill Curtis and Lauren DeSantis-Then at Polsinelli.
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Tips For Litigating Against Pro Se Parties In Complex Disputes
Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.
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Anticipating Intensified Partnership Enforcement From IRS
The Internal Revenue Service's decadeslong difficulties with partnership audits led to the recent announcement of a clear, well-funded, focused initiative, and businesses operating in the partnership form will feel the impact, with definite changes ahead, says Sharon Katz-Pearlman at Greenberg Traurig.
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Pro Bono Work Is Powerful Self-Help For Attorneys
Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.