Vol. 48, Issue 3, 2020

Judges & Courts
Judicial Selection: Diversity, Discretion, Inclusion, and “The Idea of Justice”
Natalie Gomez-Velez
This article examines the state of judicial diversity, its importance, and obstacles to its improvement.
Tax
Non-Cooperative Compliance in the Corporate Tax Audit
Bret N. Bogenschneider
A revised theory of the corporate tax audit is developed here based on non-cooperative audit practices.
Tax
Tax Treaty Overrides and Friendliness Towards International Law: A Comparative Approach to Put the Later-in-Time Rule to the Test
Nicolas M. Traut
The piece advocates for a deference towards international law and provides a starting point for a reconsideration of the later-in-time-rule in the tax context of the United States.
Tax
Qualified Opportunity Zones - How Active Participation and Complementary Legislation Can Help States Develop Their Distressed Communities
Michael Neiman
This article explores the creation of the Opportunity Zone law, explains how to structure an Opportunity Zone investment, and details the benefits available to taxpayers taking advantage of Opportunity Zones.