This article examines the framework of the Agreement for Sanitary and Phytosanitary Measures (SPS Agreement) and assesses its impacts on domestic autonomy and authority in matters of food and environmental safety. The direct impact of the SPS Agreement appears quite limited, as only a few cases...

This outline covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It offers a selective treatment of case law and some administrative developments that are likely to interest practitioners and advisors within a broad range of...

This study focuses government sourcing decisions in Nebraska, including the benefits and costs of government performance (insourcing) versus contracting with the private sector (outsourcing). The study generally concludes that government insourcing is likely to increase taxpayer costs and...

COVID-19 has changed the way we live and work. Social distancing has been foisted upon us to contain the contagion and protect the most vulnerable. We are learning to work apart, moving the locus of our activities form offices and other public gathering spaces and into our homes. Technologies...

A private ordering regime has developed within the payment card industry to define appropriate security practices and to monitor compliance by network participants. Market demands for trustworthy systems upon which consumers and merchants could rely provide incentives for security, which the...

This outline covers significant developments in federal income taxation arising during the past year. It offers a selective treatment focusing on items likely to interest practitioners and advisors within a broad range of professional practices. Tax Court decisions (regular and memorandum) and...

This outline covers significant developments in federal income taxation arising during the past year. It offers a selective treatment focusing on items likely to interest practitioners and advisors within a broad range of professional practices. Tax Court decisions (regular and memorandum) and...