Subscribing to the core idea that income should be taxed where value is created, the international community has devised a set of tax base...

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This Article assesses a concrete proposal that may address some of the current backlash against international courts and tribunals: baseball...

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FATCA and CRS have a major flaw that enables tax evaders to avoid reporting of their offshore financial assets. This noncompliance opportunity...

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This Article addresses the federal tax concerns of personal injury plaintiffs and the lawyers who represent them, typically on a contingency-fee...

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In 2018, Peter Strzok was fired from the FBI, based on text messages that he sent denigrating President Trump. A week later, a group set up a...

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Shrinking budgetary allocations for tax enforcement at the U.S. federal level have placed an unprecedented premium on low cost policies that...

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This Article has two primary aims. The first is to provide an in-depth survey of recent legal academic literature on endowment (or ability)...

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