Unraveling the Tax Treaty
By Rebecca M. Kysar. Full Text. Coordination among nations over the taxation of international transactions rests on a network of some 2000 bilateral double tax treaties. The double tax treaty is, in many ways, the roots of the international system of taxation. That system, however, is in upheaval in the face of globalization, technological advances,…
Continue ReadingUncorporate Insider Trading
By Peter Molk. Full Text. Insider trading restrictions rely on the existence of fiduciary duties. Developed at a time when company executives owed mandatory fiduciary duties to the company and its owners, the fiduciary duty requirement is routinely satisfied for a range of quintessential insider trading situations. However, new “uncorporate” entity forms—limited liability companies and…
Continue ReadingThe Supreme Court as a Tool of Foreign Policy?: Why a Proposed Flexible Framework of Established Judicial Doctrine Better Satisfies Foreign Policy Concerns in Alien Tort Statute Litigation
By Lucas Curtis. Full Text. Rarely invoked in almost two hundred years, the Alien Tort Statute (ATS) emerged as the main vehicle for bringing internationally-recognized human rights claims into United States courts in the 1980s and the 1990s. However, the turn of the twenty-first century has brought a series of Supreme Court decisions that have…
Continue ReadingCompeting Competitions: Anticompetitive Conduct by Publisher-Controlled Esports Leagues
By Michael Arin. Full Text. This Note examines the growing concern over publisher-controlled leagues in the esports industry. Upon recognizing the value of organized, competitive playing of video games—esports—beyond mere marketing for the underlying game, publishers began to create leagues of teams to play each other. These league operators used traditional sports as a model.…
Continue ReadingThe Progressivity Ratchet
By Ari Glogower and David Kamin. Full Text. This Article evaluates the consequences of the 2017 tax legislation for the future of progressive tax reform. The 2017 tax legislation introduced significant preferences for business income, including a cut in the corporate rate and the new Section 199A deduction for “pass-through” income. Many commentators criticized the…
Continue ReadingPrivate Law Alternatives to the Individual Mandate
By Wendy Netter Epstein. Full Text. There is excitement on the left about a move to universal health care and on the right about returning more power to the states. Yet in a time of divided government, major health policy changes are not imminent. Meanwhile, millions of Americans are uninsured under the current system—a problem…
Continue ReadingReligious Antiliberalism and the First Amendment
By Richard Schragger and Micah Schwartzman. Full Text. An emerging intellectual and ideological critique of liberalism is coinciding with a significant transformation of the American law of church and state. Contemporary religious antiliberalism rejects principles of church-state separation that have long informed the meaning of the Establishment and Free Exercise Clauses. This attack on liberal…
Continue ReadingThe Fourth Amendment Implications of “U.S. Imitation Judges”
By Mary Holper. Full Text. Scholars, immigration judges, attorneys, and congressional committees have been calling for a truly independent immigration adjudication system for decades, critiquing a system in which some immigration judges describe themselves as “U.S. imitation judges.” This Article examines the lack of truly independent immigration judges through the lens of the Fourth Amendment,…
Continue ReadingBoard Compliance
By John Armour, Brandon Garrett, Jeffrey Gordon, and Geeyoung Min. Full Text. What role do corporate boards play in compliance? Compliance programs are internal enforcement programs, whereby firms train, monitor and discipline employees with respect to applicable laws and regulations. Corporate enforcement and compliance failures could not be more high-profile, and have placed boards in…
Continue ReadingAn Erie Silence: Erie Guesses and Their Effects on State Courts, Common Law, and Jurisdictional Federalism
By Connor Shaull. Full Text. In the landmark U.S. Supreme Court case of Erie R.R. v. Tompkins, the Court broadly interpreted the Judiciary Act’s limitations and noted that: “There is no federal general common law.” This first-year law school lesson appears simple enough: federal courts, when applying any substantive state law, must defer to the…
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