# International Tax

64 Va. J. Int’l L. 119 (2023) ♦ Article

Closing the “Shell Bank” Loophole

The U.S. Senate Committee on Finance has recently published a report on its investigation into the “shell bank” loophole. The report reveals that this loophole was used in the largest individual tax evasion case in U.S. history. This loophole undermines tax…

NOAM NOKED & ZACHARY MARCONE

62 Va. J. Int’l L. 429 (2022) ♦ Note

Evaluating the Tax Veto in a Digital Age: Legislative Efficiency and National Sovereignty in the European Union

The total market capitalization of the six largest U.S.-headquartered tech companies now tops $4.5 trillion; yet much of their revenues legally escape taxation every year. Recognizing the challenges of taxing the digital economy, the international community joined…

CHARLOTTE A. MCFADDIN

64 Va. J. Int’l L. Online 1 (2023) ♦ Online

Ending the Vicious Cycle: Understanding “Pillar Two” and the Uncertain Progress Towards a Harmonized Global Minimum Tax

In recent years, the international community has acted with unprecedented cooperation to rationalize, reform, and empower the international tax regime. Paramount among these reforms is broad international agreement on…

BRENDAN BARGMANN