President Trump’s solicitous posture toward Russian President Vladimir Putin, in Helsinki and elsewhere, is helping to keep alive interest in his income tax returns: Does he have some hidden financial connection to the Kremlin? Unlike his waffling on policy positions and factual matters, he has consistently refused to release his returns, contrary to the practice of every president since Jimmy Carter. Still, this is a poorly understood area of the law. Here are five common misconceptions about the president’s tax returns and the public’s ability to review them.
This essay considers the future of public-private collaboration in the wake of the Murthy v. Missouri litigation, which cast doubt on the...
Scholars regard the 1923 League of Nations experts’ report as the origin of the international tax system as we know it. The experts’ report noted the...
This Chapter discusses citizenship taxation as a potential solution to the challenges posed by increasing global mobility and the digitalization of...
The Supreme Court has overruled Chevron v. Natural Resources Defense Council, finally interring a doctrine of statutory interpretation that it had...
Celebrating Charles Ogletree, Jr. comes naturally to so many people because he served not only as a tireless champion of equality and justice, but...
State public utility commissions are at the forefront of the clean-energy transition. These state agencies, which have jurisdiction over energy...
The Administrative Procedure Act’s standard-of-review provision instructs reviewing courts to “decide all relevant questions of law, interpret...
Gradualism should have won out in Dobbs v. Jackson Women’s Health, exerting gravitational influence on the majority and dissenters alike. In general...
In 2021 the Uniform Law Commission (ULC) gave final approval to the Uniform Cohabitants' Economic Remedies Act (UCERA). The Act provides a framework...
In an era defined by partisan rifts and government gridlock, many celebrate the rare issues that prompt bipartisan consensus. But extreme consensus...
On November 5, an anti-environmentalist faction led by and supporting Donald Trump prevailed in the national elections. The policy assaults by Trump &...
This article takes an in-depth look at the deeply flawed EU Court of Justice decision in the Apple state aid case. We discuss whether any legitimate...
Last month the European Court of Justice ended an eight-year tax battle involving Apple and Ireland. In a dramatic upset, the court handed the EU...
Federal administrative agencies are one of the primary policymaking venues in the United States. One of the core features of U.S. administrative...
On December 15, 2023, the U.S. Court of Appeals for the Fifth Circuit issued its decision in Illumina, Inc. v. FTC. Although the court vacated and...
On January 17, the Supreme Court heard arguments in what are potentially the most significant commercial law cases of the last decade. In the...
Liberalism is back on its heels, pushed there by political movements in the United States and Europe and by the critiques of legal scholars and...
Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of Valley tech billionaires and...