Before 2017, there were two major international movements going on at the same time: (1) the Trans-Pacific Partnership (TPP) Agreement; and (2) the Organization for Economic Cooperation and Development’s (OECD’s) Base Erosion and Profit Shifting (BEPS) Project. The movements presented a...

In 1997, the Treasury Department simplified business entity classification for tax purposes by finalizing “check-the-box” regulations. These regulations permit most unincorporated business entities to elect, by in effect “checking a box” on an election form, to be treated as either...

This essay describes efforts that have been made to increase the level of lawyer professionalism, including attempts at legislating ethical conduct and teaching ethical values underlying professionalism. Recognizing that most efforts have been ineffective, this essay suggests an approach to...