Redefining Section 230 Immunity,
2025
Seattle University School of Law
Redefining Section 230 Immunity, Lucas Dini
Seattle University Law Review
Section 230 of the Communications Decency Act has provided broad immunity to online platforms for third-party content which was the foundation for the internet's growth. However, the rise in the use of artificial intelligence (AI) to produce algorithms to curate content to users of online services has blurred the line between being a passive host of third party content and active editorial control. This Note examines the legal, policy, and constitutional implications of applying Section 230 immunity to platforms that use AI to curate and promote third-party content. This analysis argues that algorithmic promotion of third-party content constitutes a platform's …
Overcrowding The System: Rethinking Juvenile Justice In Washington State,
2025
Seattle University School of Law
Overcrowding The System: Rethinking Juvenile Justice In Washington State, Mckenna White
Seattle University Law Review
The recent crisis at Green Hill School highlights the detrimental consequences of severe overcrowding in Washington State’s Juvenile Rehabilitation system—a problem exacerbated by the implementation of the JR to 25 legislation. This Note argues that the juvenile rehabilitation system, which is currently struggling to manage a wide age range of offenders, necessitates a fundamental rethinking of juvenile justice practices. By examining neurological research indicating continued brain development into the mid-twenties, along with the high prevalence of trauma among justice-involved youth, this Note proposes the creation of a dedicated third system of care within the Department of Children, Youth, and Families …
Addressing The Root Of Housing Insecurity: Washington Should Divest From “Crime-Free” Housing Programs,
2025
Seattle University School of Law
Addressing The Root Of Housing Insecurity: Washington Should Divest From “Crime-Free” Housing Programs, Sarah Cerdena
Seattle University Law Review
Crime-Free Rental Housing Properties (CFRHPs) have proven to be an ineffective and inequitable approach to public safety. Often, tenants in these properties are evicted—at times, extrajudicially—as a result of conduct that does not rise to violations of their lease provisions, much less criminal behavior. By placing extraordinary power in the hands of local law enforcement to carry out these ordinances, CFRHPs predictably pose significant harm to Black and Latinx communities, survivors of domestic violence, disabled tenants, and low-income tenants generally. Recently, the Washington State Supreme Court grappled with the tensions arising between CFRHPs and the enforcement of Washington landlord-tenant law. …
Volume 49 Masthead,
2025
Seattle University School of Law
Esg Investing Breaches Erisa Fiduciary Duties? A Closer Look At Spence V. American Airlines, Inc.,
2025
Seattle University School of Law
Esg Investing Breaches Erisa Fiduciary Duties? A Closer Look At Spence V. American Airlines, Inc., Eric Chin-Ru Chang
Seattle University Law Review
In Spence v. American Airlines, Inc., the U.S. District Court for the Northern District of Texas found that American Airlines breached its fiduciary duties due to BlackRock’s ESG investing practices. Contrary to some reports suggesting that the ruling prohibits ESG investing under ERISA, a closer look at the ruling shows that the court only targeted American Airlines’ failure to manage conflicts of interest appropriately, rather than the legality of ESG investing itself. In light of the intensifying ESG backlash in the United States, this Article cautions against further restrictive measures on ESG investing. Such measures would exacerbate the widening …
The Contemporary Tax Journal Volume 13, No. 2 – Winter 2024,
2025
San Jose State University
The Contemporary Tax Journal Volume 13, No. 2 – Winter 2024
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: Legislative Update – Tax And Non–Tax,
2025
San Jose State University
The Second Annual Blockchain Tax Conference On January 24, 2025: Legislative Update – Tax And Non–Tax, Shuang Zhang
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: What’S New With Staking And Mining?,
2025
San Jose State University
The Second Annual Blockchain Tax Conference On January 24, 2025: What’S New With Staking And Mining?, Yamilette Gonzalez
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: What Is Not In The First Final § 6045 Regulations?,
2025
San Jose State University
The Second Annual Blockchain Tax Conference On January 24, 2025: What Is Not In The First Final § 6045 Regulations?, Jacob Myers Cpa
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: What Happens When You’Re Paid In Crypto?,
2025
San Jose State University
The Second Annual Blockchain Tax Conference On January 24, 2025: What Happens When You’Re Paid In Crypto?, Weng Ng
The Contemporary Tax Journal
No abstract provided.
Sjsu Certificate In Advanced Tax Practice Information,
2025
San Jose State University
Sjsu Certificate In Advanced Tax Practice Information
The Contemporary Tax Journal
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.),
2025
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: Overview Of Blockchain Technology And Why It Matters For Tax,
2025
San Jose State University
The Second Annual Blockchain Tax Conference On January 24, 2025: Overview Of Blockchain Technology And Why It Matters For Tax, Sviatlana Yakavets
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: Putting The Final 6045 Regulations And Form 1099-Da Into Practice,
2025
San Jose State University
The Second Annual Blockchain Tax Conference On January 24, 2025: Putting The Final 6045 Regulations And Form 1099-Da Into Practice, Raymond Clark
The Contemporary Tax Journal
No abstract provided.
The Second Annual Blockchain Tax Conference On January 24, 2025: Ensuring Widespread Implementation Of The Crypto-Asset Reporting Framework (Carf),
2025
San Jose State University
The Second Annual Blockchain Tax Conference On January 24, 2025: Ensuring Widespread Implementation Of The Crypto-Asset Reporting Framework (Carf), Jing Luo
The Contemporary Tax Journal
No abstract provided.
Profit Shifting And The States: A Short Primer,
2025
University of Missouri School of Law
Profit Shifting And The States: A Short Primer, David Gamage
Faculty Publications
This essay argues that corporate profit shifting remains one of the most significant challenges for U.S. state tax systems. Multinational enterprises continue to shift billions in profits to offshore tax havens, eroding state tax bases, distorting market competition, and forcing a greater reliance on more regressive taxes. We contend that the dominant "water's-edge" combined reporting method used by most states is structurally inadequate to combat modern profit-shifting techniques, which primarily involve the manipulation of intangible assets. The recent transformation of federal tax law (from GILTI to NCTI) and the global adoption of the OECD's Pillar 2 minimum tax framework create …
Volume 48 Masthead,
2025
Seattle University School of Law
Keynote Address: Community Over Constitution,
2025
Seattle University School of Law
Keynote Address: Community Over Constitution, Riddhi Mukhopadhyay
Seattle University Law Review
In this keynote address, Riddhi Mukhopadhyay challenges the veneration of the U.S. Constitution by highlighting its origins in exclusion and its continued failure to protect marginalized communities. Drawing from her experience in civil legal aid and gender justice, she argues that the Constitution was drafted to consolidate power among white, wealthy men and continues to reflect that legacy through racial, gender, and class-based inequities. While acknowledging the significance of constitutional amendments and landmark cases, Mukhopadhyay emphasizes that meaningful change has always come from community-led action, not top-down reform. Additionally, Mukhopadhyay calls on lawyers and legal advocates to center community, practice …
The Lost Child: A Critique On Transracial Adoption Rhetoric,
2025
Seattle University School of Law
The Lost Child: A Critique On Transracial Adoption Rhetoric, Hallie Conyers-Tucker
Seattle University Law Review
Transracial adoption in the United States reflects a deeply rooted history of colonialism, cultural assimilation, and racial hierarchy, masked by rhetoric focused on the “best interest of the child.” The author critiques that rhetoric and traces how adoption practices and policies, both domestic and international, have evolved to reinforce systemic inequities. Through historical analysis of the forced adoption of Native American, Black, and Asian children, it reveals how the best interest standard has been wielded not to protect children but to uphold political and racial ideologies. The author argues that the prevailing adoption framework relies on child-saving and color-blind narratives …
A Global Reconstruction: Black Internationalism And The Human Rights Regime,
2025
Seattle University School of Law
A Global Reconstruction: Black Internationalism And The Human Rights Regime, Britta Redwood
Seattle University Law Review
Black American advocates for civil, political, and economic rights have long taken an internationalist approach and fostered connections with international organizations and transnational movements. This engagement has also been a generative force and played role in shaping international law. Beginning in the early years of the twentieth century, Black intellectuals and leaders, spearheaded by the NAACP and the UNIA, focused on human rights as a means for addressing and repairing the harms wrought by slavery, Jim Crow, and racism. From the Paris Peace Conference of 1919 through the Universal Declaration of Human Rights, the Genocide Convention, and the drafting of …
