Law Commons^™

Storming Zuckerberg’S Castle, Anupam Chander

Georgetown Law Faculty Publications and Other Works

A company’s server is its castle, Richard Epstein once declared. Because of this, anyone sending an email to that server needs permission to enter. Within its own logic, this seems incontrovertible, but it depends on a few logical steps worth unpacking. It begins with the premise that a man’s home is his castle. (The masculine pronoun in the early formulation seems relevant.) Let us accept that premise for the purpose of argument. Combining this premise with the investiture of legal personhood on a corporation, we might then deduce that a company’s home must be its castle. Finally, combining that …

The Luxembourg Effect: Patent Boxes And The Limits Of International Cooperation, Lilian V. Faulhaber

Georgetown Law Faculty Publications and Other Works

This article uses patent boxes, which reduce taxes on income from patents and other IP assets, to illustrate the fact that the jurisprudence of the European Court of Justice has a longer reach than has previously been recognized. This article argues that, along with having effects within the European Union, the ECJ’s decisions can also have effects on countries outside of the EU. In the direct tax context, the ECJ’s jurisprudence has hampered the ability of both EU and non-EU countries to police international tax avoidance.

In 2015, the Organisation for Economic Co-operation and Development (OECD) proposed restrictions on patent …