In this article, Narotzki and Kuperberg examine the federal income tax implications for nonresident alien digital nomads working in the United States and argue that this growing group of workers should not be subject to U.S. federal income tax

While only several decades ago, the idea of corporate social responsibility was not trivial, it seems that most scholars today understand that corporations owe special commitments to their stakeholders which go beyond common regulatory and conventional requirements in promoting the community in...