Volume 26, Number 49 (June 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:

Jinyan Li (York University), Offshore Tax Havens: An Intriguing Problem for Canadian Tax Law

Harry P. Dale (New York), Daniel J. Hemel (New York), Jill S. Manny (New York), DAF Sponsors Should Stand Up for Nonprofit Sector Independence

Jeffery M. Kadet (University of Washington), Brian Visalli (Independent Researcher), David G. Chamberlain (California State Polytechnic University, San Luis Obispo), and Stephen L. Curtis (Cross Border Analytics, Inc.), Support for the Apple Decision: A Response to Blanchard

Lauren Snyder (Association of Americans Resident Overseas), A Tale of Two Emigrations: Why the Pope Needs Protection from the United States

Wei Cui (University of British Columbia), Retaliatory Taxation and the Birth of America’s First Tax Treaty

Matthew Mellody (Independent Researcher), The Independent Security Study under Treasury Regulation §1.132-5(m)  A Practitioner Framework for Audit-defensible Executive Protection Tax Compliance in the Post-Thompson Era

Luke Maher (Seattle University), On the Securitization of Residential Real Property