Erika Isabella Scuderi (Suffolk), Sovereignty, Outer Space, And Taxation, 104 Neb. L. Rev. 421 (2026) (reviewed by Blaine Saito (Ohio State) here):

This Article offers a comprehensive framework for States’ taxing powers in outer space. Beginning with an analysis of the legal status of airspace and outer space, the study addresses the taxation of commercial space activities, where traditional fiscal approaches of residence-based and source-based taxation break down. The discussion ultimately centers on Article VIII of the Outer Space Treaty, on which basis the present Article proposes 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.

In doing so, the Article provides for a potential solution to situations of unclear sourcing unwanted tax advantages in the context of commercial space activities and establishes a foundational framework for debating the future of space taxation.

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