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    Goals, Streams, and Taxes: The Hidden Fiscal Battle Behind the World Cup

    October 10, 2025By Justin Fisher

    In 2026, the Federation Internationale de Football Association (“FIFA”) World Cup is returning to North America, with the United States serving as the primary host.[i] Beyond the celebration of sport, the tournament will generate billions of dollars in revenue from broadcasting rights and corporate sponsorships.[ii] These income streams, however, do not fit concisely into existing […]

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    Constitutional LawFeaturedSports LawTax Law

    Taxing the Game: Are College Athletes the Next Targets of State Revenue?

    August 11, 2025By Justin Fisher

    As college athletes begin to earn income through Name, Image, and Likeness (“NIL”) deals, they are becoming exposed to tax regimes that college sports are not ready to deal with. One of the most notable tax policies is the “Jock Tax,” which targets income earned by athletes in various states. The jock tax has traditionally […]

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    Executive OrderFeaturedFederal Law

    Made-in-China? Not Anymore: The Tariff Crackdown on China’s De Minimis Loophole

    March 7, 2025By Leyda Mujica

    Online websites such as Shein, Temu, Aliexpress, and TikTok Shop provide cheap prices for a wide range of items, making their marketplaces irresistible to many consumers. “China has [already] been ‘the world’s factory’ for decades, with made-in-China goods reaching global consumers” through platforms such as Amazon and Alibaba.[i] China expanded its manufacturing production while simultaneously […]

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    Constitutional LawFeaturedStatutory InterpretationTax Law

    Breaking Boundaries: Mandatory Repatriation Tax’s Bold Move in Redefining Income

    February 26, 2024By Samuel Bazylenko

        Taxation has been an ongoing storm of debate in the United States for centuries. Under the Sixteenth Amendment of the U.S. Constitution, Congress holds an enumerated power to “lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States.”[i] This definition of income has been reinforced by the […]

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