Analysis Of H.R.1129 Tax Relief Unleashed For Seniors By Trump Act,
2026
San Jose State University
Analysis Of H.R.1129 Tax Relief Unleashed For Seniors By Trump Act, Shuang Zhang
The Contemporary Tax Journal
No abstract provided.
The Third Annual Blockchain Tax Conference On January 30, 2026: Do We Have A Partnership?,
2026
San Jose State University
The Third Annual Blockchain Tax Conference On January 30, 2026: Do We Have A Partnership?, Sviatlana Yakavets, Cynthia Flores
The Contemporary Tax Journal
No abstract provided.
The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Hot Topics In Accounting For Income Taxes,
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,
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,
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: Research And Development Credits, Cases, Tcja.2 And More,
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,
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,
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: Legislative And Administrative Updates (Tax And Non-Tax),
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.
Frankenstein’S Drugs: Did Gilead Sciences’ Bahamas Tax Caper Create A Multibillion-Dollar Periodic Adjustment?,
2026
Cross Border Analytics Inc.
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 …
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: Domestic And Multistate Update,
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,
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: Tariffs, Transfer Pricing, §1059a, Customs, Retaliation And More,
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 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tax Issues In International Ip Transactions,
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: Valuing Digital Assets,
2026
San Jose State University
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?,
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.
Outbound Investment Restrictions And International Law’S Challenge,
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 …
Resilient Dispute Resolution Systems For International Energy Conflicts,
2026
Seattle University School of Law
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,
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 …
