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Frankenstein’S Drugs: Did Gilead Sciences’ Bahamas Tax Caper Create A Multibillion-Dollar Periodic Adjustment?, Stephen L. Curtis, Reuven S. Avi-Yonah Feb 2026

Frankenstein’S Drugs: Did Gilead Sciences’ Bahamas Tax Caper Create A Multibillion-Dollar Periodic Adjustment?, Stephen L. Curtis, Reuven S. Avi-Yonah

Articles

With about 182 million infections worldwide at the time, the potential value of a cure for the hepatitis C virus (HCV) was staggering.2 The company behind this drug, Pharmasset Inc., was a startup in Princeton, New Jersey, with 42 researchers and $127 million in the bank, churning through $66 million per year with no commercialized products and no codevelopment or commercialization partners. The “Pharmasset combo” was an extremely effective nucleotide analog that could treat HCV-infected individuals across genotypes, known as PSI-7977 (later renamed GS-7977), also called sofosbuvir, the active pharmaceutical ingredient (API) found in multiple current drugs used to treat …


P*Law Week 2026: Student-Led Expert Panels Focusing On Public Service Law, Benjamin N. Cardozo School Of Law Feb 2026

P*Law Week 2026: Student-Led Expert Panels Focusing On Public Service Law, Benjamin N. Cardozo School Of Law

Cardozo Law News Archive

Cardozo School of Law's annual Public Law Advocacy Week (P*LAW), hosted by the Center for Public Service Law, featured student-led panels on disability rights, labor law, LGBTQ+ rights, immigration law, environmental law, and international accountability. The event brought together students, alumni, faculty, and practitioners to discuss pressing public interest issues and careers in public service law.


The Contemporary Tax Journal Volume 14, No. 2 – Winter 2026 Feb 2026

The Contemporary Tax Journal Volume 14, No. 2 – Winter 2026

The Contemporary Tax Journal

No abstract provided.


The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4 ,2025: Domestic And Multistate Update, Shuang Zhang Feb 2026

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4 ,2025: Domestic And Multistate Update, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.


The Third Annual Blockchain Tax Conference On January 30, 2026: Valuing Digital Assets, Raymond Clark Feb 2026

The Third Annual Blockchain Tax Conference On January 30, 2026: Valuing Digital Assets, Raymond Clark

The Contemporary Tax Journal

No abstract provided.


Arbitrase Dagang Internasional Dari Negara-Negara Asia Afrika, Prof. Dr. Mr. Sudargo Gautama Feb 2026

Arbitrase Dagang Internasional Dari Negara-Negara Asia Afrika, Prof. Dr. Mr. Sudargo Gautama

Jurnal Hukum & Pembangunan

Abstract


Masalah Penegakan Hukum Dan Kesadaran Hukum, Dr. Soerjono Soekanto, S.H., M.A. Feb 2026

Masalah Penegakan Hukum Dan Kesadaran Hukum, Dr. Soerjono Soekanto, S.H., M.A.

Jurnal Hukum & Pembangunan

Abstract


Rumah Flat Diatur Dengan Sistem Condominium, Hartono S.H. Feb 2026

Rumah Flat Diatur Dengan Sistem Condominium, Hartono S.H.

Jurnal Hukum & Pembangunan

Abstract


Pensyaratan (Reservation) Dalam Perjanjian Internasional, Sri Setianingsih Suwardi, S.H. Feb 2026

Pensyaratan (Reservation) Dalam Perjanjian Internasional, Sri Setianingsih Suwardi, S.H.

Jurnal Hukum & Pembangunan

Abstract


Monetary System Upgrade Driven By Financial Technology: Path Exploration And Practical Insights Based On E-Cny, Chen Chen, Hong Chi, Ping Zhang, Yilei Liang Feb 2026

Monetary System Upgrade Driven By Financial Technology: Path Exploration And Practical Insights Based On E-Cny, Chen Chen, Hong Chi, Ping Zhang, Yilei Liang

Bulletin of Chinese Academy of Sciences (Chinese Version)

Financial technology (fintech) is a key variable reshaping national financial competitiveness, and promoting the digital upgrade of the monetary system is a core task in building a financially strong nation. As a pivotal component of the monetary system, the electronic Chinese yuan (e-CNY), based on its inherent fintech attributes, serves as a critical practice for driving the monetary system towards a more advanced stage of evolution. Currently, the traditional monetary system faces three major challenges: low efficiency and high risks in cross-border payments, structural attenuation in monetary policy transmission, and a lack of digital safe-haven assets. Starting from the pilot …


What’S History Without Tradition?, Richard C. Osborne Iii Feb 2026

What’S History Without Tradition?, Richard C. Osborne Iii

Catholic University Law Review

For many decades, the Establishment Clause had been a thorn in the Supreme Court’s side. Indeed, no other constitutional provision in recent memory has provided the Court with more trouble than the Establishment Clause. In its efforts to decide whether government conduct violated the Establishment Clause, the Court had applied no less than six tests. And as if that were not bad enough, many of these tests co-existed with one another, leaving government actors left to guess at their own peril which one controlled their fate.

But that officially changed when the Supreme Court decided Kennedy v. Bremerton School District …


Unleash The “Potential” Of The Collective Action Mechanism In Flsa Suits, Anthony Decaprio Feb 2026

Unleash The “Potential” Of The Collective Action Mechanism In Flsa Suits, Anthony Decaprio

Catholic University Law Review

Congress enacted the Fair Labor Standards Act (FLSA) to provide relief to low-income workers at risk of being taken advantage of by their larger, more sophisticated employer. The FLSA provides a collective action mechanism that allows similarly situated workers to bring suits together against a common employer outside the strictures of Rule 23 of the Federal Rules of Civil Procedure. To ensure all potentially similarly situated workers have sufficient notice of the suit in order to affirmatively opt-in, the Supreme Court authorized the district courts to facilitate notice to all “potential plaintiffs.”

The circuits are currently split regarding the standard …


Between Seminole Rock And A Hard(Er) Place: A New(Er) Approach To Agency Deference, Kevin O. Leske Feb 2026

Between Seminole Rock And A Hard(Er) Place: A New(Er) Approach To Agency Deference, Kevin O. Leske

Catholic University Law Review

In Loper Bright Enterprises v. Raimondo, the United States Supreme Court in 2024 overruled Chevron U.S.A. Inc. v. Natural Resources Defense Council, Inc., ending the Chevron doctrine’s reign as the applicable rule for courts to use in reviewing agency interpretations of their authorizing statute. Although Chevron’s demise was no great surprise, the Court’s decision leaves myriad questions that may take decades to answer. The most pressing question is: what is now the precise standard that courts must apply to determine statutory meaning in these cases? But there is a related question that is equally important to our ever-changing …


A Commemoration: 75th Anniversary Of The Catholic University Law Review, Veryl V. Miles Feb 2026

A Commemoration: 75th Anniversary Of The Catholic University Law Review, Veryl V. Miles

Catholic University Law Review

This essay celebrates the 75th Anniversary of the Catholic University Law Review.  A retrospective of the law review’s first 50 years (1950-2000) was published in volume 50 by Professor Ralph Rohner.  Ralph J. Rohner, The 50th Anniversary of the Catholic University Law Review, 50 Cath. U. L. Rev. 267 (2001). Similarly, this essay reviews the law review publication experience and production output from 2001 through 2026, its contributions to the educational and scholarly development of student editors, student authors, and the greater body of legal scholarship.


The Flaws Of Bruen And The Principle Of The Second Amendment, Cameron Collins Feb 2026

The Flaws Of Bruen And The Principle Of The Second Amendment, Cameron Collins

Catholic University Law Review

With a six Justice majority, the Court is more conservative than it has been in ninety years. No time has been wasted as the conservative Justices take aim at legal precedents left over from a more progressive era on the Court. There being no prior test established by the highest Court to review legal challenges on Second Amendment grounds, the Court took the opportunity to write new precedent in New York State Rifle Pistol Association, Inc. v. Bruen. Rather than stick with the means-end scrutiny framework that had been developing in the circuit courts, the Supreme Court established a …


For What? Resolving The Causation Split For Fmla Retaliation Claims, Lucy Wess Feb 2026

For What? Resolving The Causation Split For Fmla Retaliation Claims, Lucy Wess

Catholic University Law Review

For over thirty years, the Family and Medical Leave Act (FMLA) has provided working Americans the opportunity to maintain their professional careers while juggling personal and familial health care needs. Like many other employment law statutes, the FMLA prohibits retaliation by employers against employees who exercise their rights under the statute. However, a circuit split as to the correct causation standard for FMLA retaliation claims leaves plaintiffs and defendant employers uncertain of case outcomes as well as the legality of the employer’s conduct. The Fourth and Eleventh Circuits held that the but-for causation standard is the proper standard in such …


Negara-Negara Baru Dan Masalah Perjanjian Internasional Sehubungan Dengan Pergantian Negara, D. Sidik Suraputra Feb 2026

Negara-Negara Baru Dan Masalah Perjanjian Internasional Sehubungan Dengan Pergantian Negara, D. Sidik Suraputra

Jurnal Hukum & Pembangunan

Abstract


Prospek-Prospek Harmonisasi Hukum Di Lingkungan Negara-Negara Asean, Prof. Dr. Mr. Sudargo Gautama Feb 2026

Prospek-Prospek Harmonisasi Hukum Di Lingkungan Negara-Negara Asean, Prof. Dr. Mr. Sudargo Gautama

Jurnal Hukum & Pembangunan

Abstract


Surat Saham Sebagai Instrumen Pasar Modal Dan Permasalahannya, M. Irsan Nasaruddin Feb 2026

Surat Saham Sebagai Instrumen Pasar Modal Dan Permasalahannya, M. Irsan Nasaruddin

Jurnal Hukum & Pembangunan

Abstract


Masalah Tanggung Jawab Pada Chapter Pesawat Udara, E. Suherman S.H. Feb 2026

Masalah Tanggung Jawab Pada Chapter Pesawat Udara, E. Suherman S.H.

Jurnal Hukum & Pembangunan

Abstract


Standing In The Shadows: Member Anonymity In Associational Standing Cases, Mitchell Brost Feb 2026

Standing In The Shadows: Member Anonymity In Associational Standing Cases, Mitchell Brost

Pepperdine Law Review

Associational standing serves several benefits for plaintiff members: associations often have expertise in a certain field that guides the representation of their members, they have greater resources that allow them to bring lawsuits in the first place, and they can serve as the public face of the lawsuit to shield the plaintiff member from serious retaliation that may result from bringing the claim. But due to some imprecise language in Justice Scalia’s majority opinion in Summers v. Earth Island Institute, circuit courts are divided over whether associational members can remain anonymous at all. Thus, individuals who have legitimate legal claims, …


Table Of Contents & Masthead, Mitchell Brost Feb 2026

Table Of Contents & Masthead, Mitchell Brost

Pepperdine Law Review

No abstract provided.


Jealously Guarded: The Right To Trial By Jury In Federal Court Under California’S Unruh Civil Rights Act, Denis Bogatin Feb 2026

Jealously Guarded: The Right To Trial By Jury In Federal Court Under California’S Unruh Civil Rights Act, Denis Bogatin

Pepperdine Law Review

Since California adopted heightened pleading standards for high-frequency litigants alleging violations of the Unruh Act in state court, federal district courts have seen a surge of ADA and Unruh Act claims filed together to secure subject matter jurisdiction. Most courts dismissed the Unruh claims under their discretionary authority under 28 U.S.C. § 1367, but they remained divided on whether plaintiffs in these cases have a right to jury trial—statutory or constitutional. In 2025, the Ninth Circuit resolved part of the split in In re Tsay, holding that the Unruh Act provides a constitutional right to a jury trial because it …


The Power To Declare Peace, Michael Stokes Paulsen Feb 2026

The Power To Declare Peace, Michael Stokes Paulsen

Pepperdine Law Review

The Constitution gives Congress the power “to declare War.” The meaning of that grant of power is much debated, but its converse is much neglected: To whom does the Constitution assign the power to declare peace? This Article comprehensively examines the Constitution’s various assignments of the power(s) to make peace—constitutional powers to end, as a practical matter and as a binding legal matter, a prior legal condition of war. Both the President and Congress possess several such powers. The President has the power, with the advice and consent of two-thirds of the Senate, to make treaties, including peace treaties that …


Protection Forests: Intersections Of Law And Science, Jamison E. Colburn Feb 2026

Protection Forests: Intersections Of Law And Science, Jamison E. Colburn

Natural Resources Journal

The national forests of the eastern United States are where and what they are today based in good part on a mistake. When they were being acquired and established in the early twentieth century, hydrology was in its infancy. Yet many hydrologists and their students in government were promising that these forests would provide significant protection from floods. They promised more than they should have. Forests as protection from floods were embroiled in a contentious and prolonged factual inquiry almost immediately thereafter. Indeed, that inquiry would later mature into a distinct scientific subfield, forest hydrology, that went on to influence …


Rights Of Nature: An Argument For Judicial Economy, Anna Belinski-Huber Feb 2026

Rights Of Nature: An Argument For Judicial Economy, Anna Belinski-Huber

Natural Resources Journal

Tracing the evolution of the “rights of nature” movement from Indigenous law and early environmental ethics to modern global applications, this article reframes the debate around codification of legal rights for nature from moral theory to legal efficiency, arguing that the United States implicitly recognizes rights of nature within its environmental jurisprudence and statutory framework. Through detailed analyses of the Endangered Species Act, National Environmental Policy Act, Clean Air Act, and Clean Water Act alongside corresponding case studies, the author demonstrates how courts and Congress have already expanded standing, redefined injury, and recognized nature’s inherent right to exist and flourish. …


Everything The Light Touches Is Not Your Kingdom: Understanding The Statutory Silence In The Antiquities Act To Restrict Presidential Power, Lillian A. Bourne Feb 2026

Everything The Light Touches Is Not Your Kingdom: Understanding The Statutory Silence In The Antiquities Act To Restrict Presidential Power, Lillian A. Bourne

Natural Resources Journal

There is no greater threat to our public lands than energy dominance. The 1906 Antiquities Act gave presidents the power to proclaim national monuments on public lands, and today the federal government protects over 11 million acres as national monuments. President Trump plans to revoke and shrink monument protections so that these lands can be used for oil, gas, and mineral drilling, destroying cultural artifacts with detrimental impacts to air, water, and land. The Antiquities Act does not give the president the power to revoke or shrink national monuments designated by prior presidents; the Act reserves this power solely to …


Introduction, Caroline Dunn, Rachel Swanteson-Franz Feb 2026

Introduction, Caroline Dunn, Rachel Swanteson-Franz

Natural Resources Journal

No abstract provided.


Outbound Investment Restrictions And International Law’S Challenge, Harlan Grant Cohen Feb 2026

Outbound Investment Restrictions And International Law’S Challenge, Harlan Grant Cohen

Seattle University Law Review

The Outbound Investment Rule, restricting U.S. investment in certain Chinese advanced technology sectors, has largely been portrayed as an incremental measure, a modest extension to fill loopholes in the existing investment screening regime. But while perhaps the logical next step in the securitization of the economy, the Outbound Investment Rule actually reflects a momentous shift in the relationship between governments and business, one playing out in the United States and around the world and worth attention. Unlike traditional investment screening, the Outbound Investment Rule operates like a sanctions regime, designed not to protect the U.S. economy, but to hamper the …


Resilient Dispute Resolution Systems For International Energy Conflicts, Guillermo J. Garcia Sanchez Feb 2026

Resilient Dispute Resolution Systems For International Energy Conflicts, Guillermo J. Garcia Sanchez

Seattle University Law Review

Energy-related conflicts are on the rise, spanning diverse issues such as the impacts of rare mineral mining on local communities, the impacts of sanctions on energy investments due to the Russia-Ukraine war, and the impacts of expanded subsidies on the electric vehicle and solar panel industries. Increasingly, companies, communities, and governments are clashing over the challenges of pursuing disparate and sometimes competing energy policies. This Article argues that dispute resolution mechanisms in the energy investment sector must be fundamentally rethought. Traditional semi-adjudicatory models, which focus on winners and losers, fail to accommodate the complex and multifaceted nature of contemporary energy …