Digital Commons Network^™

How The U.S. Constitution Shapes International Tax Law: Instrument Choice In Tax Agreements, Noam Noked, Young Ran (Christine) Kim, Reuven S. Avi-Yonah

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The U.S. Constitution’s Treaty Clause, which requires Senate approval by a two-thirds vote for treaties, has significantly influenced the development of international tax law. This Article examines the implications of Senate supermajority requirements on bilateral and multilateral tax treaties and agreements, alternative instruments, relevant international tax standards, and global tax governance.

Historically, tax treaties have been approved exclusively as Article II treaties requiring Senate approval. The difficulty of entering into treaties with the United States has influenced the instrument choice and design of U.S. and international tax standards. To address this challenge, several U.S. and international tax reforms have employed …

The Enduring Case For Bankruptcy Exceptionalism, Jared Mayer

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Nearly fifty years after Congress enacted the Bankruptcy Code, a debate has emerged over the existence and desirability of “bankruptcy exceptionalism”: the idea that bankruptcy law should utilize “flexibility, creativity, and pragmatism over technicalities of process and form” to “prioritize fidelity” to “the purposes for which it was created.”  This question is especially salient in the world of corporate reorganizations, where distressed companies and their investors retain counsel precisely for the purpose of hammering out deals in complex commercial settings. In this Essay, I defend bankruptcy exceptionalism in corporate reorganizations.  I show that bankruptcy exceptionalism is a necessary and desirable …

Anti-Zionism, Antisemitism, Antidiscrimination, Zalman Rothschild

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This Article uses recent anti-Zionism cases as a case study in hostile environment causation. It briefly surveys the approaches to the causation element that courts have taken in other contexts and then examines the anti-Zionism decisions in detail. It finds that courts in these cases have consistently converged on the narrowest variant of the motive-based approach, treating proof of animus—subjective hostility toward Jews—as the operative route to causation. That approach has its attractions. It preserves breathing space for political speech and resists the claim that opposition to Zionism is necessarily hostility toward Jews. But it is not the only approach …

Who Decides Who Gets Deported?, Peter L. Markowitz, Mauricio Noroña

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As President Donald Trump began his second term in office, he promised to implement the largest mass deportation program in the history of the United States. With unprecedented increases in immigration enforcement funding secured by his Administration, the infrastructure to carry out these plans is being rapidly expanded. While there are good reasons to be skeptical of President Trump’s grandiose promises, and even better reasons to be concerned about the devastation flowing from such a program, one thing is certain: over the last three decades, we have seen a dramatic expansion of the categories of immigrants who can be subject …

Forget Me Not? Machine Unlearning’S Implications For Privacy Law, Jevan Hutson, Cedric Whitney, Jay T. Conrad

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Generative AI systems are increasingly relied on and are already actively reshaping how we think about privacy and data protection law. Models ingest and process vast amounts of personal and sensitive data, challenging assurances of compliance with legal frameworks like the General Data Protection Regulation (GDPR) and the California Consumer Privacy Act (CCPA) with increasing intensity. Machine unlearning is an emerging tool in practitioners’ attempts to address these challenges: the act of selectively removing or suppressing specific data, such as personal data that a data subject requests be deleted, from AI models as means of complying with legal obligations or …

The End Of Territoriality?, Reuven S. Avi-Yonah

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The One Big Beautiful Big Act (OBBBA) of 2025 is generally consideredto be a continuation of the Tax Cuts and Jobs Act (TCJA) of 2017.1Thatis definitely true as far as the individual tax provisions are concerned, be-cause the OBBBA merely made permanent the TCJA provisions with minorchanges, such as increasing the cap on the state and local tax deduction from$10,000 to $40,000. For the corporate tax, the OBBBA continued some of thechanges in the TCJA (such as expensing) while relaxing others (such as amorti-zation of research and experimentation (R&E) expenditures and a stricter limiton interest deductions) without changing the overall …

Large Language Scholarship, Alan Rozenshtein, Kevin Frazier

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Generative AI isn’t just coming for the legal academy—the era of what we call “Large Language Scholarship” is already here. Law professors are using AI to write articles in weeks rather than months. Law reviews face an unprecedented deluge of AI-polished submissions. And the judges who increasingly lean on AI to help draft their own opinions will soon struggle to distinguish genuine insight from sophisticated imitation. Yet, existing scholarship offers only fragmented responses, trapped in misguided debates about plagiarism and disclosure while missing the full scope of the unfolding transformation.

This Article provides the first comprehensive analysis of how generative …

Style And Substance: A Review Of Jill Barton's The Supreme Guide To Writing, Christina Frohock

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No abstract provided.

Claiming History, June R. Carbone

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No abstract provided.

Small Enough To Fail: The 2018 Amendments To The Dodd-Frank Act, Regulatory Stress Tests, And Post-Pandemic Bank Failures, Jacob R. Bourgault, Edward S. Adams

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No abstract provided.

Meeting The Moment: A Human Rights–Based Approach To Academic Freedom, Anna Crowe, Glenn Mitoma, Kathleen Cavanaugh, Kristina Eberbach, Gergana Halpern, Amanda Lyons, Johanna Sirera Ransmeier, Kaushik Sunder Rajan, Carrie Booth Walling

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The second Trump administration’s attacks on universities have illustrated both the importance of academic freedom to a robust democracy and the limitations of academic freedom’s traditional grounding in the First Amendment and the AAUP’s 1940 Statement of Principles on Academic Freedom and Tenure. This essay shifts the understanding of academic freedom to a human rights perspective and highlights the significance of academic freedom to human rights centers and institutes operating within universities across the country. International human rights standards conceive of academic freedom as a stand-alone human right that draws on and supports a range of other human rights, notably …

Progressive Tax Rates As A Response To Algorithmic Tacit Collusion, Reuven S. Avi-Yonah, Lior Frank

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This article suggests a tax-law-based approach to curtailing the harm that might be posed by algorithmic tacit collusion in response to the inability of antitrust laws to offer viable solutions. It suggests that progressive corporate tax rates, including higher tax rates, could alleviate the harm caused by algorithmic tacit collusion (“alleviate” because our tax-based approach would not entirely solve the problem of pricing algorithms’ ability to imitate prices of other algorithms without any form of agreement or communication). As we show, progressive and higher tax rates can lead to a redistribution of wealth and ultimately mitigate algorithmic supracompetitive pricing harm. …

Ghosts At The Gate: A Call For Vigilance Against Ai-Generated Case Hallucinations, Christina Frohock

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No abstract provided.

Public Defender Discretion, Alma Magaña

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A focus of criminal legal system reform efforts has been the curtailment of police, prosecutorial, and judicial discretion, which has been criticized for its arbitrariness and its contribution to racial, class, and gender disparities. However, one system actor has largely escaped similar scrutiny: public defenders, who, by grant of authority from ethical rules of practice and Supreme Court jurisprudence, have significant decision-making authority in the cases of indigent persons charged with crimes.

This Article will, for the first time, explore the historical rationale for giving public defenders the power to make life-altering decisions for their clients. Specifically, it dissects the …

Rico V. United States, Meagan R. Hurley

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Isabel Rico was serving a term of supervised release when she absconded from federal supervision. Years later, the government sought to revoke her release, arguing that her fugitive status “tolled” her supervised-release term. The Ninth Circuit agreed. Other circuits, however, have rejected the fugitive-tolling doctrine in the supervised-release context. The Supreme Court will now decide whether federal courts may judicially adopt fugitive tolling, or whether Congress’s silence in the supervised-release statute forecloses it.

The Forgotten Weapon: Section 891 And The Origins Of U.S. Retaliatory Tax Policy, Reuven S. Avi-Yonah, Gianluca Mazzoni

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The original version of the One Big Beautiful Bill Act (P.L. 119-21) included section 899, which would have imposed retaliatory taxes on individuals and corporations from countries that apply “discriminatory or extraterritorial” taxes to U.S. corporations, defined specifically to include digital services taxes and the undertaxed profits rule of pillar 2.

However, on June 26 Treasury Secretary Scott Bessent announced that a compromise was reached on the UTPR, and as a result, section 899 was removed from the OBBBA. Now that section 899 is gone, section 891 is the most important part of the United States’ legislative armory against “discriminatory …

New Judicial Federalism And The Establishment Clause: Classroom Ten Commandments As A Case Study In State Constitutional Protection, Caroline Mala Corbin

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Louisiana recently enacted a law requiring a Ten Commandments display in every public school classroom from kindergarten to college. Forty-five years ago, the U.S. Supreme Court ruled that a nearly identical attempt to introduce Christianity into the public schools violated the Establishment Clause—the clause in the U.S. Constitution’s First Amendment that requires some degree of separation between church and state.

Unfortunately, the U.S. Supreme Court has since reduced the Establishment Clause to a shadow of its former self. It replaced doctrinal tests that protected religious minorities with a history and tradition test that is easily manipulated and that presumes the …

A Core Proposal For Budget Caring - Will The E.U. Adopt A Progressive Corporate Tax?, Domenico Imparato, Reuven S. Avi-Yonah

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On 16 July 2025, the European Commission unveiled its proposed EU budget for the 2028–2034 period, representing a nearly EUR two trillion fiscal commitment for the bloc’s taxpayers – both individual and corporate. As leaked by some media outlets in the days leading up to the official announcement, the EU budget would introduce a new mechanism known as the ‘Corporate Resource for Europe’ (CORE). In the Commission’s proposal, CORE is described as a ‘financial contribution’ from the corporate sector, intended to become part of the European Union’s system of own resources. In practical terms, however, it would function as a …

Corporate Taxation And Industrial Policy, Reuven S. Avi-Yonah

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The Trump administration recently announced two new ventures into industrial policy. First, it will impose a levy on chip exports to China by Nvidia and Advanced Micro Devices (AMD). Under the agreement, Nvidia and AMD will pay the government 15 percent of their gross revenue from sales to China. The secretary of the Treasury has said the administration will consider expanding this type of deal to other industries. Second, the administration announced that it will take a 9.9 percent equity stake in Intel

Last Chance Lawyers: Mercer's Habeas Project And Lessons Learned From A New Generation Of Service Learners, Meagan R. Hurley

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Late on a Sunday night, the conference table in Mercer Law’s Habeas Project classroom was buried under transcripts, cases and drafts of a soon-to-be finished appellate brief. Third-year law students Chyna Carter and Valerie Pallos sat shoulder-to-shoulder, tightening arguments, double-checking citations and calculating word counts yet again. They’d spent weeks working with classmates, meticulously researching their client’s case and poring over a voluminous record, in preparation of filing a habeas appeal with the Supreme Court of Georgia.

“We thought we had a convincing argument and just needed to get it reflected on paper,” Carter, now an associate at McLain & …

Instilling Primary-Source Research Confidence In Undergraduate History Majors: Insight Into Instructional Impact And Student Preferences, Matthew J. Gorzalski

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Information literacy and critical thinking are arguably the most important and transferable skills undergraduate history majors develop in the course of their studies. A primary-source-based research paper is often an undergraduate history major’s capstone assignment toward graduation. Yet they often face these assignments having little or no prior experience with archival research and lack confidence in finding and using primary sources. This article reports on a study conducted during the 2022 and 2023 spring semesters at Southern Illinois University Carbondale (SIUC) involving archival literacy instruction for undergraduate history majors enrolled in HIST 392 Historical Research and Writing. It examined the …

Burdens Of Proof In Criminal Procedure, Eve Brensike Primus

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The Supreme Court’s haphazard approach to allocating burdens of proof in criminal procedure has created a system in which constitutional rights can be rendered meaningless simply because defendants are required to prove things they cannot possibly know. Even though allocations of the burden of proof often drive litigation outcomes, the Court has failed to establish clear burden allocation structures for cases arising under the Fourth, Fifth, Sixth, and Fourteenth Amendments, leaving lower courts split about how to allocate the burdens. When the Supreme Court does allocate burdens, it often does so without explanation or consideration of key factors. Recent Supreme …

Safe Sex In The Age Of Big Tech Feminism, Brenda Dvoskin, Thomas E. Kadri

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Lawmakers and technology companies are regulating online sexuality in the name of feminism. Whereas libertarian ideals dominated early debates about internet governance, "safety" has become the rallying cry to regulate online activity in the age of Big Tech. Legislators across the political spectrum and companies around the world are devising interventions meant to keep people - and especially women safe from the risks of online sexuality. Through law and technology, they target everything from privacy invasions to unwanted messages to sexual deepfakes. We call this regulatory and ideological trend Big Tech feminism.

This Article interrogates the feminist strands animating Big …

Defining The Field Of Law And Macroeconomics: A Framework From International Monetary Law, Nikita Aggarwal, Adam Feibelman

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This Article proposes an analytical framework for defining the contours of the emerging field of law and macroeconomics drawing on the International Monetary Fund's principle of "macro-criticality." Such a framework can help steer scholarly debate toward a clearer understanding of the relationship between law and the economy and inform policymaking within that domain. In its native context, the macro-criticality principle limits the IMF's jurisdiction to policy areas that are critical for member countries' domestic and external stability. The IMF's approach distinguishes between a core set of macrocritical policies and other non-core policies that are contextually macrocritical. Over time, the IMF …

Antitransgender Legislation And Needs Of Transgender Floridians, 2018–2024, Callan Hummel, Kim-Phuong Truong-Vu, Kathryn Nowotny, Ashley Mayfaire, Beaux Ramos, Jasmine Mckenzie, Charlton C. Copeland, Tiffany R. Glynn

Articles

Objectives. To document transgender Floridians’ service needs before and after antitransgender state legislation.

Methods. We conducted descriptive and change point analyses of intake survey data collected by a transgender-led community-based organization in Florida from 701 clients who requested services between 2018 and 2024.

Results. Findings show enrollment for services increased during the rise in antitransgender legislation, with pressing needs for legal and financial support for name changes and gender-affirming health care. The percentage of clients requesting sexual health resources increased, especially among Black clients.

Conclusions. Findings underscore the urgency of (1) understanding the impact of antitransgender legislation on service needs, …

An Exploration Of The Evolving Boundary-Spanning Leadership Role Of Architects, Rory Concannon, Roisin Murphy, Oluwasegun Seriki

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Architects form part of multidisciplinary teams in the construction of the built environment. Traditionally they have played a leading role within the construction process, often managing entire projects to completion. In recent years the composition of construction teams have evolved, leading to a perception that the architects leadership role has been diminished. Little is known about the boundary-spanning leadership required by architects, particularly in the light of the evolving roles. Through in-depth, semi-structured interviews, this research reduces this gap by exploring architect’s leadership practices in the context of changing boundaries within the construction team. Our findings reveal six specific competencies …

Proposed Cloud Services Sourcing Rule: The Right Direction, Reuven Avi-Yonah, Jeffery M. Kadet, Karen Sam

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This past January, in conjunction with the issuance of a final regulation (T.D. 10022) that treats income from defined cloud transactions as income from services, Treasury and the IRS released a proposed regulation (REG-107420-24) on the sourcing of that income. In 2019 a Treasury official had asked the tax community for feedback on whether specific cloud transaction sourcing rules were needed, and the preamble to a 2019 proposed regulation asked for comments on “administrable rules for sourcing income from cloud transactions in a manner consistent with sections 861 through 865.” The feedback was “split almost evenly with regard to whether …

Reforming The Indian Bar: The Limits Of Technological Solutions, Varsha Aithala, Karthik Suresh

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A majority of Indians do not have effective access to legal services, despite the constitutional promise of access to justice. There are two intertwined reasons for this: the unavailability of a sufficient number of good quality lawyers, and the high costs of accessing legal services. The Indian legal profession is highly unequal, with ‘prestige’ being the currency of upward professional mobility. The professional regulator, the Bar Council of India, simply lacks the capacity to regulate quality. As a consequence, clients lack the information to access lawyers, and to understand the outcomes they desire from them, and the fees they have …

Statelessness As An Academic Concern: The Indian Supreme Court’S Engagement With Citizenship Policy In In Re: Section 6a Of The Citizenship Act, 1955, Aishwarya Birla

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In October 2024, the Supreme Court of India (‘Court’) made a significant ruling regarding citizenship laws in Assam, a state in the north-east of the country. The case In Re: Section 6Aof the Citizenship Act, 1955(‘In Re: s 6A’)centred on s 6A of the Citizenship Act, 1955(‘Citizenship Act’), which pertains to granting citizenship to a specific class of migrants who entered Assam before ‘the 1stday of January, 1966’.The Supreme Court upheld the constitutional validity of s 6A in a 4:1 majority. In doing so, the Court also engaged with a multitude of important issues for constitutional law and citizenship in …

Artificial Ignorance: Understanding The Role Of Ai In Modern Agnotology, Amit Ray, Michael Nolan

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This paper explores the concept of agnotology, the deliberate production of ignorance, within the context of modern scientific endeavors, particularly in the corporate and technological sectors. It examines how industries use various tactics to manipulate public understanding of scientific issues, often to protect profits and limit liability. The rise of private sector funding and the increasing reliance on technologies like AI and machine learning have exacerbated this process by making scientific inquiry more opaque and less accountable. Ultimately, we argue that as knowledge production becomes more entangled with corporate interests and technological systems, traditional methods of oversight and regulation are …