Taxation-Transnational Commons^™

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Hot Topics In Accounting For Income Taxes, Jing Luo

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Building A Relationship With The Board Of Directors, Jasleen Hothi

The Contemporary Tax Journal

No abstract provided.

The Third Annual Blockchain Tax Conference On January 30, 2026: Digital Assets And Its Numerous Instruments Governing Formation And Operation, Joyce Yu

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Research And Development Credits, Cases, Tcja.2 And More, Dale Loepp

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Controversy And Guidance In A Constrained And Restricted Environment, Leah Upson

The Contemporary Tax Journal

No abstract provided.

The Third Annual Blockchain Tax Conference On January 30, 2026: Dealing With The 2025 Forms 1099-Da, Leah Upson

The Contemporary Tax Journal

No abstract provided.

The Third Annual Blockchain Tax Conference On January 30, 2026: Legislative And Administrative Updates (Tax And Non-Tax), An Thai

The Contemporary Tax Journal

No abstract provided.

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

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:International High Technology U.S. Tax Current Developments, Sviatlana Yakavets

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tariffs, Transfer Pricing, §1059a, Customs, Retaliation And More, Mya Hoang

The Contemporary Tax Journal

No abstract provided.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tax Issues In International Ip Transactions, Sandhya Dharani

The Contemporary Tax Journal

No abstract provided.

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

The Contemporary Tax Journal

No abstract provided.

The Third Annual Blockchain Tax Conference On January 30, 2026: Where In The World Is My Digital Asset?, Lisa Tran

The Contemporary Tax Journal

No abstract provided.

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

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 …

Restricting Data Flows Is A Sign Of Weakness, Nikolas Guggenberger

Seattle University Law Review

There has been a seismic shift in American attitudes toward the free flow of data across borders.  In less than a decade, the United States has transitioned from condemning barriers to digital trade to constructing a digital fortress of its own. It passed legislation requiring TikTok’s parent company to divest its U.S. operations or face a nationwide ban affecting 170 million U.S. users, citing national security concerns about its ties to China and the potential for data surveillance and content manipulation. Upon legal challenge by TikTok on First Amendment grounds, the Supreme Court affirmed the ban’s constitutionality. Recent federal legislation …

Product Nationality And Corporate Identity, Trang (Mae) Nguyen

Seattle University Law Review

Global supply chains have long depended on a deceptively technical device: the attribution of a “nationality” to goods. A trade law principle, rules of origin assign products an “economic passport” that governs how they are treated at the border, including what markets they may enter and which tariff rates apply. In recent years, however, product nationality has taken on a new and far more ambitious role. As U.S. trade policy increasingly intersects with national security and human rights policy, policymakers rely on nationality-based measures to police supply chain linkages, curb geopolitical issues, and discipline firms for their links to forced …

Global Supply Chain Resilience In Emerging Technologies: A Case Study Of Bitcoin Mining, Kishanthi Parella, Carla L. Reyes

Seattle University Law Review

The United States has put into motion bold plans in critical and emerging technologies to bolster its national and economic security.  For example, the federal government created a national bitcoin strategic reserve and a stockpile of other cryptocurrency; while several states have committed to or are considering similar goals.  However, the security of these reserves is dependent on two types of supply chains within the Bitcoin mining industry: analogue supply chains, relating to the physical components needed for Bitcoin mining, and data supply chains, relating to the complex and layered logistical network of actors that create input into the software …

Volume 49 Masthead

Seattle University Law Review

Volume 49 Masthead

A Comparative Study Of Chinese And American Approaches To Shaping International Outer Space Law And Norms, Ariel G. Silverman

Seattle University Law Review

This article explores convergences and divergencies in the United States and PRC’s responses to the stalemate in the United Nations over the future of outer space resource governance. I do so by systematically analyzing these leading space-faring nations’ policy-positions and tactics deployed to shape norms around three substantive areas of outer space resource governance: rights of ownership and scope of utilization of space resources, mechanization of the “benefits sharing” principle, and the rights and responsibilities of the private sector. I theorize that these leading space-faring nations have adopted divergent approaches due to their differing historical relationships with international law and …

Table Of Contents

Seattle University Law Review

Table of Contents

Third-Party Funding: Balancing Transparency, National Security, And Access To Justice, Victoria Shannon Sahani

Seattle University Law Review

Many lawmakers who have recently become aware of the multi-billion-dollar global third-party funding industry are raising new national security concerns that further complicate preexisting, longstanding debates about transparency, disclosure, access to justice, and the best way to regulate third-party funding. In response, this Article briefly asserts three main points relating to the question of how best to regulate third-party funding. First, this Article explains the third-party funding industry, including its global regulatory landscape and how it serves three distinct populations: consumers, businesses, and law firms. Second, this Article explains that third-party funding is one tool that can help expand access …

The Field Of International Business Transactions Law, Kathleen Claussen

Seattle University Law Review

This Article studies the evolution of the scholarly subfield referred to as the law of “international business transactions” (IBT). It reviews data on academic articles, courses, textbooks and other signifiers of the growth of this research area. Beginning around 1960, scholars began to use the term “international business transactions” and by the 1980s, several law schools were offering a course by that title. A handful of dedicated textbooks soon followed. These data reflect a gradual increase in research on the topic of IBT, particularly in the United States, but also considerable diversity of subject matters covered by those works. The …

Kim Gyeong-Seok And The Origins Of Northeast Asia’S Corporate Accountability Movement For War And Colonialism, Timothy Webster

Seattle University Law Review

For the past three decades, a transnational reparations movement has unfolded across Northeast Asia. Hundreds of victims—assisted by attorneys, academics, and activists—seek remedies from Japan for various atrocities committed during World War II, colonialism, and other historical injustices.  They press their claims in street protests, legislative hearings, dramatic performances, and other fora.  The “comfort women” are the best known of these claimants; their global redress campaign ex-tends from noisy protests outside of Japan’s embassy in Seoul, to mute statues in raucous boroughs of Berlin.  More obscure, though larger in number, were the roughly one million Koreans who performed forced labor …

Navigating Compliance In A Geopolitical Era: The Case Of Chinese Multinationals In The United States, Ji Li

Seattle University Law Review

This Article examines how Chinese multinational companies (MNCs) approach compliance in the United States amid deepening geo-political rivalry and intensified regulatory scrutiny. Drawing on original survey data, this Article maps variations in compliance structures, staffing, and governance mechanisms across Chinese firms and identifies key determinants such as industry-specific regulatory intensity, listing status, and organizational imprinting from headquarters. The analysis employs a dual institutional framework to explain how compliance systems emerge from the interplay between host-state regulatory demands and home-state institutional legacies, producing hybrid structures that blend local adaptation with headquarters-driven replication. Findings reveal that while certain compliance features—such as committee …

False Idols In The Early History Of International Taxation, Wei Cui

All Faculty Publications

A careful reading of recent scholarship on the early history of international taxation, especially on the League of Nations ’ work on ‘ double taxation ’ , ought to have dislodged many myths about this history. But more often than not, such scholarship is taken to offer mere details without altering our fundamental understanding. This chapter suggests that this reception refl ects a longstanding pattern in discourses about international taxation: participants perpetuate or cling onto narratives that are easily seen to be false. The chapter exposes this pattern by summarising evidence for four rarely-acknowledged conclusions about the League ’ s …

Taxing Ai, Assaf Harpaz

Scholarly Works

Artificial intelligence (AI) is poised to transform the distribution and sources of income, with some experts predicting widespread job displacement. Even under optimistic projections, AI is expected to exacerbate wealth inequality, given that the technology’s ownership and immense value are concentrated within a subset of Big Tech companies and AI startups. These outcomes will have far-reaching impacts on the federal tax system, which heavily relies on taxing individual labor income and payroll, rather than capital or consumption.

This Article argues that AI threatens to disrupt the tax system’s ability to fulfill its fundamental goals of raising revenue, redistributing income, and …

Was The Early U.S. Tax Treaty Program A One-Man Show?, Wei Cui

All Faculty Publications

This article examines the origins of the U.S. tax treaty program from the mid-1930s to the early 1950s. Drawing on congressional records and previously unexamined Treasury and State Department archives, it argues that the program was shaped to an extraordinary degree by a single Bureau of Internal Revenue official, Eldon P. King. Far from merely administering treaty policy, King effectively created and directed it: he developed legal justifications for treaty negotiations, selected negotiating partners, led negotiations, managed relations with the State Department, and helped secure Senate acceptance of the resulting agreements. The article shows how King transformed the limited treaty-related …

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

Articles

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 …