2026

This article explores how countries are leveraging strategic economic “choke points” to counter U.S. trade policies, including restrictions on critical supply chains and financial flows. It highlights the growing use of economic tools as geopolitical leverage, with implications for global trade and cross-border investment. These developments are relevant to international tax because shifting supply chains and geopolitical fragmentation can affect where profits are earned and taxed. The piece provides useful context for understanding how global tax systems respond to increasingly politicized trade environments.

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The Trump administration is set to announce tariffs on drugmakers that haven’t struck deals guaranteeing low prices in the US, according to people familiar with the plan, the latest move to tax imported goods on national security grounds.

Multinationals in the world’s largest economies are facing several unanswered questions and possible audit scrutiny as they prepare to file their first global minimum tax forms ahead of a fast-approaching June deadline.

Canada is overhauling its rules governing intercompany transactions, handing the tax authority greater powers to adjust corporate tax bills.

Tax officials from developing countries said that United Nations tax reform efforts could help them meet targets under a global financial development plan.

A United Nations group of tax experts approved plans to help developing countries increase the ways they tax high net-worth people.

For years, US multinational companies routinely placed their global intellectual property in affiliates in low-tax jurisdictions outside the US. This may no longer become routine.

This article examines corporate litigation seeking refunds of tariffs imposed under executive authority later overturned by the Supreme Court. The reporting highlights the fiscal and legal consequences of invalidated cross-border levies, including potential revenue exposure for the federal government and broader implications for the treatment of trade-based revenue measures in international economic policy.

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Developed countries in United Nations tax-treaty negotiations have shown an appetite for new approaches to taxing the digital economy, opening some potential for agreement with developing nations that are spearheading the UN talks.

This article examines how major U.S. corporations, including Nvidia, are disclosing large tax payments while also utilizing international tax strategies in jurisdictions like Ireland and Malta, highlighting ongoing issues in corporate tax transparency and global tax planning.

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