Scientologists Challenge the Nondeductibility of Their Church's Fees

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...

Fifty years ago, federal and state lawmakers called for the regulation of a criminal justice “databank” connecting federal, state, and local agencies...

The recent mass arrests of pro-Palestinian demonstrators have left many asking how such suppression can be justified in a free society. Yet—despite...

On Thursday afternoon, in an important lawsuit seeking to clarify which religious objectors will be taken seriously when they seek legal exemptions, a...

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...

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...

In Matter of Giuliani, the New York Appellate Division held that Rudy Giuliani’s knowingly false statements of fact during the period after the 2020...

Cyber stalking involves repeated, often relentless targeting of someone with abuse. Death and rape threats may be part of a perpetrator’s playbook...

Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of Valley tech billionaires and...

In the last few years, the Supreme Court has upended its doctrine of religious freedom under the First Amendment. The Court has explicitly rejected...

In New York Times v. Sullivan (1964), the Supreme Court began adopting First Amendment restrictions on liability for defamation and other speech torts...

Over the past twenty-five years, Congress has enacted several major reforms for employer-sponsored retirement plans and individual retirement accounts...

There have been a lot of intriguing developments in the Hamilton Reserve Bank vs Sri Lanka litigation lately, not least mounting questions around who...

In an era characterized by inequalities of income and influence, political polarization, and the segregation of social spaces, the income tax...

Over the past quarter century, Congress has enacted several major reforms for retirement plans and individual retirement accounts, usually with large...