Erika Isabella Scuderi (Florida; Google Scholar), On Sovereignty, Outer Space, and Taxation, 104 Neb. L. Rev. ___ (2026):

This article offers a comprehensive review of states' taxing powers in outer space. Beginning with an analysis of the legal status of airspace and outer space, the study assesses the resilience of traditional fiscal attachments, including residence-based and source-based taxation, in the face of commercial space activities. The discussion ultimately centers on Article VIII of the Outer Space Treaty. Here, the Article closes a critical gap in the literature by proposing the "Tax Jurisdiction by Registration Principle," arguing that the act of registering a space object provides a legal basis for taxing income derived from its use.

By doing so, this contribution offers a solution to potential situations of double non-taxation or unclear sourcing that arise in the context of commercial space activities. This article establishes a foundational framework for understanding and debating the future of space income taxation. 

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