A recent holding from the Second Circuit could lead to changes in the way parties approach international arbitration.

TikTok’s parent company, joins the European Commission’s list of “gatekeepers” subject to regulation under its Digital Markets Act.

How parties to international trade contracts subject to U.S arbitration could face personal liability under the alter ego theory.

The Supreme Court's denial of certiorari to reconsider the First Circuit's United States v. Toth decision poses significant implications for U.S. residents engaged in foreign banking. [1] Swiss bank accounts are famously known for their privacy, security, and safety.[2] However, with the Supreme Court recently denying both certiorari and rehearing on a case about excessive fines on a foreign bank account, the power of the Internal Revenue Service (IRS) over such accounts has

The UN makes an unprecedented challenge to another international forum’s global tax policy. [1] On December 6, 2023, 138 Member States of the Organization for Economic Co-operation and Development (OECD), representing ninety percent of the global GDP, endorsed a reform of the international tax system.[2] The reform, known as the Two-Pillar Solution, aims to address the tax challenges arising from the digitalization of the global economy.[3] Pillar One sought to ensure a fair

How the CFIUS works and its significance in future U.S. business dealings with allied states. [1] On December 18, 2023, Japanese steel manufacturer Nippon Steel announced its agreement to acquire U.S. Steel for $14.9 billion.[2] According to the World Steel Association, Nippon Steel’s acquisition of U.S. Steel would propel the company into third place amongst the world’s largest crude steel producers; Nippon Steel’s production is currently the fourth largest in the world wh