Volume 26, Number 59 (August 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:

• Jonas Niyitegeka (Chhatrapati Shahu Ji Maharaj University), Challenges of Taxing Business Profits Arising from Digital Transactions in Rwandan Law: A Critical Analysis of the Legal Framework and the Way Forward
• Richard Barnes (Washington State University), A Mandate Without a Remedy The IRS’s Unkept Promise of Electronic Signatures and the Limits of § 706(1)
• Reuven S. Avi-Yonah (Michigan) and Tamir Shanan (Haim Striks), Has the Time Come for the us to Adopt an Excess Profits Tax?
• Bright Usang (University of Calabar), Reimagining Fiscal Sovereignty: Digitalization And the Emerging Legal Frontiers of Tax Administration in Nigeria
• Theodore P. Seto (Loyola Law), No More Tiers: Rebuilding Auditability in Partnership Taxation
• Ronald Serwanga (Loyola University Chicago), Balancing Acts: Tariffs, Proportionality, and the EAC Common Market
• Helen Fielder (The Corporate Compliance Group Pty Ltd), Bitcoin, Property or Money? Reframing The Debate Before the High Court Part II — Following the Logic: Returning to the Common Law Method