Volume 26, Number 77 (October 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:

• Michael Motala (University of Tulsa College of Law), Tax Sovereignty and Investor Protection: Why the Proposed Global Minimum Tax Is Not the Final Frontier for Corporate Tax Arbitrage
• Brian Studniberg (Henein Hutchison Robitaille LLP), A MILESTONE OR A MILLSTONE? DOES HUSKY ( FCA) CLEAR THE AIR OVER BENEFICIAL OWNERSHIP IN TAX TREATIES?
• Hans Gribnau (Tilburg Law School), Tax Advisers as Gatekeepers
• Nicholas Nassim (Independent Researcher), Returns Above Replacement: A Claim on the Passive Return to Capital
• Emmanuella Ononenyi (Nnamdi Azikiwe University), Taxation of the Digital Economy in Nigeria as a Tool for Economic Development: Challenges and Prospect
• Ivan Martin Jimenez Velazquez (Independent Researcher), Private Tax Arrangements and Public Tax Procedure: Authority, Finality, and Entitlement After a Transaction — A Tax Recognition Framework for Post-Transaction Tax Controversies