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7,746 full-text articles. Page 5 of 197.

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Hot Topics In Accounting For Income Taxes, Jing Luo 2026 San Jose State University

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 2026 San Jose State University

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 2026 San Jose State University

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: Tariffs, Transfer Pricing, §1059a, Customs, Retaliation And More, Mya Hoang 2026 San Jose State University

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 Contemporary Tax Journal Volume 14, No. 2 – Winter 2026, 2026 San Jose State University

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: Research And Development Credits, Cases, Tcja.2 And More, Dale Loepp 2026 San Jose State University

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 2026 San Jose State University

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 2026 San Jose State University

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: Where In The World Is My Digital Asset?, Lisa Tran 2026 San Jose State University

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.


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

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 2026 San Jose State University

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: Tax Issues In International Ip Transactions, Sandhya Dharani 2026 San Jose State University

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: Legislative And Administrative Updates (Tax And Non-Tax), An Thai 2026 San Jose State University

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.


Outbound Investment Restrictions And International Law’S Challenge, Harlan Grant Cohen 2026 Seattle University School of Law

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 …


Navigating Compliance In A Geopolitical Era: The Case Of Chinese Multinationals In The United States, Ji Li 2026 Seattle University School of Law

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 …


The Field Of International Business Transactions Law, Kathleen Claussen 2026 Seattle University School of Law

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 …


Global Supply Chain Resilience In Emerging Technologies: A Case Study Of Bitcoin Mining, Kishanthi Parella, Carla L. Reyes 2026 Seattle University School of Law

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, 2026 Seattle University School of Law

Volume 49 Masthead

Seattle University Law Review

Volume 49 Masthead


Restricting Data Flows Is A Sign Of Weakness, Nikolas Guggenberger 2026 Seattle University School of Law

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 …


A Comparative Study Of Chinese And American Approaches To Shaping International Outer Space Law And Norms, Ariel G. Silverman 2026 Seattle University School of Law

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 …


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