A three-judge panel of the U.S. Court of International Trade held that IEEPA authorizes the President to suspend the Section 321 de minimis privilege worldwide — even though, under Learning Resources, IEEPA does not authorize the President to impose tariffs.

In this new article originally published on Tax Notes International, July 20, 2026, Andrea Groiß, Janita Bach, and Alexander Hofmann explain what organizations need to get right, from understanding reporting obligations to establishing robust processes that support both compliance and stakeholder confidence.

Enterprise Management Incentive (EMI) option plans have been at the centre of UK employee incentivisation for many years and remain popular with privately owned, fast-growing companies.

Multistate and Transaction Tax Insights for 2026 Q1-Q2: SALT updates, PTET changes, sales and use tax, and Canadian indirect tax developments.