A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation.
Academic and market interest in environmental, social, and governance (ESG) investing has grown markedly in recent years. Although less prominent, a...
In this chapter, we put forth a case study of Elon Musk's acquisition of Twitter. We detail the legal and contractual issues that arose as the parties...
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...
Critics of initiatives to diversify corporate boards frequently rely on efficiency arguments. Diversity opponents marshal four principal claims. First...
The number of law firm partners who identify as women has more than doubled since 1993. Will these gender parity advances regress as employers curb...
As our nation emerges from the shadow of COVID-19, the general public is coming to grips with a stark reality looming over our public schools...
In Cantero v. Bank of America, the US Supreme Court declined to decide whether Bank of America Corp. must pay interest on New York mortgage borrowers’...
Twenty-first-century politics has inspired a new mode of interstate rivalries and reprisals consisting not of the tariffs that plagued the Founding...
Anyone who studies trade secret law in depth knows that the field is complex and nuanced. That complexity can be intimidating to novices. Accordingly...
Anyone who studies patent law in depth knows that the field is complex and nuanced. That complexity can be intimidating to novices. Accordingly, the...
There have been many many, many proposals to use Russia’s frozen assets to help Ukraine. Russia’s invasion violated international law; reparations are...
After several years of dramatic growth, ESG investing seems to have entered a period of retrenchment. While it is impossible to predict the future...
To succeed in their trade, thieves need a place to stash their ill-gotten gains. Should the United States become a safe haven for international...
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...
Lenders are perfectly free to decide for themselves whether, when, how, to whom and on what terms they will extend credit to a sovereign borrower. But...
Although ethical critiques of markets are longstanding, modern academic debates about the “moral limits of markets” (MLM) tend to be fairly limited in...
