Second Circuit: Revenue Rule Does Not Block Fraud Claims by Danish Tax Authority
Two weeks ago, in Skatteforvaltningen v. Markowitz, the Second Circuit Court of Appeals issued a decision involving one of the less frequently invoked doctrines of transnational litigation: the so-called “revenue rule.” This rule essentially bars courts in one country from enforcing the tax laws of another. As the recent decision indicates, though, it does not…
Continue ReadingSecond Circuit: Revenue Rule Does Not Block Fraud Claims by Danish Tax Authority
Two weeks ago, in Skatteforvaltningen v. Markowitz, the Second Circuit Court of Appeals issued a decision involving one of the less frequently invoked doctrines of transnational litigation: the so-called “revenue rule.” This rule essentially bars courts in one country from enforcing the tax laws of another. As the recent decision indicates, though, it does not…
Continue ReadingDue Process and in rem Jurisdiction
The Ninth Circuit Court of Appeals recently held in United States v. Nasri that Fifth Amendment due process is violated if a federal court exercises in rem jurisdiction but lacks custody or constructive control over the property. The district court, Judge Hayes (S.D. Cal.), had held to the contrary, and Judge Bennett dissented from the panel…
Continue ReadingIBT Seminar Series
Transnational disputes often arise from international business transactions. Readers who are interested in international business transactions may want to participate in the International Business Transactions Virtual Seminar Series, which returns for 2026–2027 with the theme: “Asia at the Center of Global Business.” This year’s lineup features scholars exploring legal, economic, and institutional developments shaping cross-border…
Continue ReadingFallout from Cisco in Human Rights Cases, Part II: Cisco on Remand
It is no surprise that the U.S. Supreme Court’s decision in Cisco Systems Inc. v. Doe (2026), which closed the door on modern human rights claims under the Alien Tort Statute (ATS), is impacting cases in the lower courts. Yesterday, I discussed the impact on Al Shimari v. CACI Premier Technology, Inc., where the Fourth…
Continue ReadingFallout from Cisco in Human Rights Cases, Part I: Al Shimari
As regular readers know, last June the U.S. Supreme Court closed the door on modern human rights claims under the Alien Tort Statute (ATS), holding in Cisco Systems Inc. v. Doe (2026) that the ATS’s implied cause of action does not cover such claims. In two posts, today and tomorrow, I consider recent lower-court developments…
Continue ReadingDoes the FSIA Permit Trials in Absentia?
During the course of a lengthy litigation, Venezuela stopped defending a lawsuit, due to a change in government. The court set pretrial deadlines, which Venezuela did not meet. The district court did not enter a default, however, because the plaintiff wanted instead to prove his case. The court accordingly held a bench trial (without Venezuela’s…
Continue ReadingMule Deer and Forum Selection Clauses
The El Chaparral Ranch in Sonora, Mexico, aspires to provide a world-class hunting experience “for anyone in pursuit of trophy mule deer, desert bighorn sheep, or the exclusive Coues deer.” In 2016, the Ranch contracted with Abraham Garcia Marmolejo, a U.S. citizen residing in Texas, to promote and sell hunts at the Ranch. Marmolejo would…
Continue ReadingThe New HEAR Act: Just in Time for the Cases That Inspired It?
When President Trump signed the Holocaust Expropriated Art Recovery Act of 2025 on April 13, 2026, most commentary – including my own – generally discussed the Act as a forward-looking change that would help future claimants. Although I mentioned that the Act would apply to “current” plaintiffs, I did not explain which cases that might…
Continue ReadingRecognizing Foreign Judgments: Of Personal Jurisdiction, Collateral Estoppel, and Judicial Discretion
In the United States, the recognition and enforcement of foreign judgments is generally governed by state law. State law is largely uniform throughout the United States because most states have adopted one of two Uniform Acts. The acts raise fascinating questions of interpretation, and Judge Margaret M. Garnett (Southern District of New York) faced several…
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