2026
Trump’s New Land Port Maintenance Tax Shouldn’t Be Tariff Plan B
The Trump administration’s newly floated 0.125% “land port maintenance tax,” pitched as a fix to align shippers using land ports with those subject to the Harbor Maintenance Fee, looks less like infrastructure policy and more like contingency planning now that the US Supreme Court has struck down the administration’s tariff program under the International Emergency Economic Powers Act.
I.R.S. Tactics Against Meta Open a New Front in the Corporate Tax Fight
This article examines the I.R.S.’s use of real-world profit data to challenge how Meta values offshore intellectual property for tax purposes. The piece highlights a significant shift in transfer pricing enforcement, with implications for cross-border income allocation, valuation of intangibles, and the taxation of multinational enterprises’ foreign earnings.
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Is the EU Tax List Creating a Competitiveness Problem?
Business representatives questioned whether the EU’s tax blacklist and the defensive measures it triggers undermine the bloc’s competitiveness, particularly following Vietnam’s addition to the list. The article examines how denial of deductions, withholding consequences, and treaty interactions create uneven compliance burdens across member states. It also explores the interaction between the blacklist regime and OECD Pillar 2, with companies increasingly using the global minimum tax framework to define low-tax jurisdictions.
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Trump’s Trade Gamble Will Continue, Despite Supreme Court Rebuke
This article analyzes the administration’s response to the Supreme Court’s ruling striking down core elements of its tariff program. Despite the legal setback, the president signals an intent to maintain aggressive trade measures through alternative mechanisms. The piece evaluates the economic rationale behind the administration’s trade strategy, the legal constraints imposed by the Court’s decision, and the potential consequences for global supply chains and U.S. trading partners.
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Global Trade Confusion Returns as Trump Shifts Tariff Tools (1)
The Supreme Court’s nixing of US President Donald Trump’s “reciprocal” tariffs is throwing fresh confusion over the raft of trade deals negotiated by global partners as the inescapable reality of ongoing levies remains a threat.
EU Set to Halt US Trade Deal Approval Over Trump Tariff Risk (1)
The European Union is poised to freeze the ratification process of its trade deal with the US and is seeking more details from President Donald Trump’s administration on its new tariff program.
What’s Happened Since the Supreme Court’s Tariff Ruling
This article reviews the legal and structural fallout following the Supreme Court’s invalidation of key Trump tariffs. It discusses the administration’s attempt to rely on alternative statutory authority and considers the broader institutional consequences for U.S. trade powers, global supply chains, and the stability of cross-border fiscal measures affecting international commerce.
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Key Takeaways From the Supreme Court’s Tariff Ruling
This article analyzes the Supreme Court’s decision limiting President Trump’s use of emergency tariff authority and examines the structural implications for executive power over cross-border fiscal measures. The ruling reshapes the allocation of economic authority between Congress and the president, with consequences for the future design of tariff-based revenue tools affecting international commerce.
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End Is in Sight for Multinationals' TCJA Transition Tax Payments
Eight years after enactment of the TCJA, U.S. multinationals are completing final installment payments on the section 965 transition tax imposed on previously untaxed offshore earnings. Approximately 1,750 companies elected the eight-year installment plan, deferring over $126 billion in liabilities, with some firms still making multibillion-dollar payments in 2026. The wind-down of section 965 payments marks the closing chapter of a central TCJA international reform, even as related Tax Court disputes continue to shape liability calculations.
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U.S. Tariff Ruling Brings Uncertainty Just as Europe Hoped to Move On
This article focuses on the European response to the Supreme Court’s decision invalidating portions of the U.S. tariff regime. European officials had anticipated stabilization in transatlantic trade relations, but the ruling introduces new uncertainty regarding future U.S. trade policy. The piece examines the broader implications for EU–U.S. economic coordination, trade negotiations, and geopolitical dynamics amid ongoing tensions with China and other major economies.
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