By Yuping Lin | Volume 9 | Issue 1 Information is central to governance. In China, the State controls information, such as GDP data, to guide policy and shape political narratives. Given the importance of information, relevant parties, such as central and local governments, tend to monopolize its production and dissemination. This monopoly leads to the proliferation of misinformation, which not only undermines the governance but also affects public trust in the State. To addr

By Karen Glikman | Volume 9 | Issue 1 This Note examines Russia’s Foreign Agent Law and its impact on civil society and non-governmental organizations operating within the country. It argues that the law functions as a mechanism to restrict the activities of NGOs by imposing extensive reporting requirements and stigmatizing organizations that receive foreign funding. Through an analysis of international human rights frameworks, this Note demonstrates how the law conflicts wit

By David Elkins | Volume 9 | Issue 1 This Article examines the concept of location-specific rents (LSR) and its growing influence in international tax theory as a basis for allocating taxing rights among sovereign states. Although LSR has been praised as a fair and efficient framework for source-country taxation, critics contend that it is inherently unmeasurable and therefore impractical. This Article challenges that view by arguing that LSR can, in fact, be quantified with

By Atalya Santos | Volume 9 | Issue 1 This Note examines the Internal Revenue Service’s application of § 6662 accuracy-related penalties in transfer pricing disputes, with particular focus on how the agency evaluates the adequacy of contemporaneous transfer pricing documentation prepared by multinational corporations (MNCs). It argues that the United States’ penalty-centered enforcement model reflects an aggressive compliance strategy that diverges meaningfully from the appro