Volume 26, Number 38 (May 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:

• Stephen L. Curtis (Cross Border Analytics, Inc.) and Reuven S. Avi-Yonah (Michigan), Frankenstein’s Drugs: Did Gilead Sciences’ Bahamas Tax Caper Create a Multibillion-Dollar Periodic Adjustment?
• Dr. Akhil Bhardwaj (Government of Rajasthan) and Vikrant Kumar Sharma (University of Kota), IPC to Bhartiya Nyaya Sanhita: Implications and Future Prospects
• Robert Plattner (Independent Researcher), Michael Mazerov (Center on Budget and Policy Priorities), and Darien Shanske (Davis), A Model Tax on the Collection of Consumer Data by Commercial Data Collectors Based on New York’s Senate Bill 4489, 2025-2026 Legislative Session
• Roshan Ghadamian (University of Melbourne), Valuing the Unlicensed Commons: A Methodology for Charitable Transfers of Non-Standard Knowledge Assets
• Mauro Silva (Secretaria da Receita Federal do Brasil), The Tax and Customs Compliance System in Brazil: Normative Structure and Integration of the Sintonia, Confia, and AEO Programs
• Ana Paula Dourado (University of Lisbon), Taxing Data as the New Oil
• Gilang Wibawan (Independent Researcher), Digital Accounting Analysis in Local Tax Administration: Evidence from Regional Own-Source Revenue of Karawang Regency 2021-2024