LATEST SCHOLARSHIP

The Battle Over Taxing Offshore Accounts

The international tax system is in the midst of a contest between automatic information reporting and anonymous withholding models for ensuring that nations have the ability to tax offshore accounts. At stake is the extent of many countries’...

A Labor Paradigm for Human Trafficking

Although human trafficking has gained unprecedented national and international attention and condemnation over the past decade, the legal instruments developed to combat this phenomenon have thus far proved insufficient. In particular, current...