Ruth Mason (Virginia; Google Scholar) presents Bounding Extraterritoriality (with Michael Knoll (Penn)) at Columbia at the moment as a part of its Davis Polk & Wardwell Tax Coverage Colloquium hosted by David Schizer:

Conclusion
It’s straightforward to just accept that federalism imposes limits on states’ entitlement to control an excessive amount of. Vastly harder is describing the exact contours of any such restrict. The problem of this Article was to discover a mind-set about extraterritoriality that’s not solely easier than what has come earlier than, but additionally grounded in our Structure’s structural federalism. To achieve success, a conception of extraterritoriality should each give clear path to courts and be delicate to variations between nexus, extraterritoriality, and burdens. It should additionally reply the critics, who rightly argue that as a result of extraterritorial results are ubiquitous in industrial regulation, judicial makes an attempt to root them out are unprincipled, overbroad, and unduly restrain states.

This Article proposed a brand new framework for occupied with the variations amongst nexus, extraterritoriality, and burdens, and it argued that the take a look at for fiscal extraterritoriality—the inner consistency take a look at—must also change into the take a look at for regulatory extraterritoriality. Armed with these doctrinal and normative instruments, we reexamined the extraterritoriality instances, and we discovered not solely that laws elevating real problems with extraterritoriality are uncommon (although probably on the rise on this time of fraught interstate relations probably), however that the Supreme Courtroom and decrease courts already have a tendency to make use of inner consistency reasoning to resolve them. Analyzing troublesome pending extraterritoriality instances underneath our doctrinal and normative reframing reveals that our method considerably simplifies judicial evaluation by correctly figuring out the competing pursuits at stake in extraterritoriality instances.

https://taxprof.typepad.com/taxprof_blog/2023/02/mason-presents-bounding-extraterritoriality-today-at-columbia.html