Another Skirmish in the Campaign against Unitary Method Taxes: What are the Limits of OCSLA

Musk’s attempts to gain access to agency databases is an egregious violation of the act, which protects personal information from abuse.

Under 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...

This essay considers the future of public-private collaboration in the wake of the Murthy v. Missouri litigation, which cast doubt on the...

Congress and state legislatures are showing renewed interest in youth privacy, proposing myriad new laws to address data extraction, addiction...

Corporate social responsibility (“CSR”) has a tax problem. The field encourages companies to do more for society than the minimum that is legally...

We propose the creation of a Prosecutor Jury—a mechanism designed to balance the need to hold politicians accountable for their crimes, and the need...

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...

Having the freedom to choose your own health care provider is something many Americans take for granted. But the Supreme Court is weighing whether...

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...