Paul B. Stephan
John C. Jeffries, Jr., Distinguished Professor of Law
David H. Ibbeken ’71 Research Professor of Law
Senior Fellow, Miller Center
Paul B. Stephan is an expert on international business, international dispute resolution and comparative law, with an emphasis on Soviet and post-Soviet legal systems. In addition to writing prolifically in these fields, Stephan has advised governments and international organizations, taken part in cases in the Supreme Court of the United States, the federal courts, and various foreign judicial and arbitral proceedings, and lectured to professionals and scholarly groups around the world on issues raised by the globalization of the world economy. During 2006-07, he served as counselor on international law in the U.S. Department of State, and in 2020-21 as special counsel to the general counsel in the Department of Defense. He was a coordinating reporter for the American Law Institute’s Restatement (Fourth) of the Foreign Relations Law of the United States.
Stephan received his B.A. and M.A. from Yale University in 1973 and 1974, respectively, and his J.D. from the University of Virginia in 1977. Before returning to Virginia, he clerked for Judge Levin Campbell of the U.S. Court of Appeals for the First Circuit and for U.S. Supreme Court Justice Lewis F. Powell Jr. He has taught as a visiting professor at the Moscow State Institute for International Relations, the University of Vienna, Münster University, Lausanne University, Melbourne University, University of Pantheon-Assas (Paris II), Sciences Po, Paris I, the Interdisciplinary Centre Herzliya, Sydney University, the Peking University School of Transnational Law in Shenzhen, China, the University of Tartu’s Pärna College, and Liverpool University. He also has visited at Columbia Law School and Duke Law School, and served as a scholar in residence in the London office of Wilmer Hale.
After the collapse of the Soviet Union, Stephan took part in a variety of projects involving law reform in former socialist states. He worked in Russia, Georgia, Ukraine, Albania and Slovakia on behalf of the U.S. Treasury and in Kazakhstan and Azerbaijan on behalf of the International Monetary Fund. He also organized training programs for tax administrators and judges from all of the formerly socialist countries under the auspices of the Organization for Economic Cooperation and Development. His casebooks on international business, international trade and investment, and Doing Business in Emerging Markets are used at law schools both in the United States and abroad. He is the co-author, with Robert Scott, of The Limits of Leviathan: Contract Theory and the Enforcement of International Law (Cambridge University Press, 2006), and the author of The World Crisis and International Law: The Knowledge Economy and the Battle for the Future (2023). His current research focuses on the legal issues related to the Russian invasion of Ukraine and legal responses to the rise of big data.
Scholarship Profile: Where Tax and International Law Converge (Virginia Journal 2000)
Forthcoming
The Legitimacy of International Law, in Palgrave Handbook of International Political Theory, Palgrave Macmillan (2023).
Works in Progress
Applying Municipal Law in International Disputes, Académie de Droit International de la Haye / Hague Academy of International Law (2023).
Books
The World Crisis and International Law: The Knowledge Economy and the Battle for the Future, Cambridge University Press (2023).
The Restatement and Beyond: The Past, Present, and Future of U.S. Foreign Relations Law (edited with Sarah A. Cleveland), Oxford University Press (2020).
Comparative International Law (edited with Anthea Roberts, Pierre-Hugues Verdier & Mila Versteeg), Oxford University Press (2018).
Foreign Court Judgments and the United States Legal System, Brill Nijhoff (2014).
Economics of European Union Law, Edward Elgar (2007).
The Limits of Leviathan: Contract Theory and the Enforcement of International Law (with Robert E. Scott), Cambridge University Press (2006).
International Law in Ferment: A New Vision for Theory and Practice: Proceedings of the Ninety Fourth Annual Meeting of the American Society of International Law, American Society of International Law (2000).
Legal Reform in Post-Communist Europe: The View from Within (with Stanisław Frankowski), Martinus Nijhoff (1995).
International Law and International Security: Military and Political Dimensions: A U.S.-Soviet Dialogue (edited with Boris M. Klimenko), M. E. Sharpe Inc. (1991).
The Moscow Conference on Law and Bilateral Economic Relations (edited with James R. Silkenat), American Bar Association (1991).
Significant Decisions of the Supreme Court, 1980-1981 Term, American Enterprise Institute for Public Policy Research (1985).
Textbooks
Doing Business in Emerging markets – A Transactional Course (with Richard N. Dean & James W. Skelton), Foundation Press (3 ed. 2022).
Doing Business in Emerging Markets: A Transactional Course (with Richard N. Dean & James W. Skelton), Foundation Press (2 ed. 2015).
Doing Business in Emerging Markets: A Transactional Course: Documents Supplement (with Richard N. Dean & James W. Skelton), Foundation Press (2 ed. 2015).
International Trade and Investment, LexisNexis (2011).
Doing Business in Emerging Markets: A Transactional Course (with Richard N. Dean), Foundation Press (1 ed. 2010).
Doing Business in Emerging Markets: A Transactional Course: Documents Supplement (with Richard N. Dean), Foundation Press (1 ed. 2010).
International Business and Economics: Law and Policy (with Julie A. Roin), Michie (4 ed. 2010).
International Business and Economics: Law & Policy (with Julie A. Roin & Don, Jr. Wallace), Michie (3 ed. 2004).
The Law and Economics of the European Union (with Ben Depoorter & Francesco Parisi), LexisNexis (2003).
Federal Income Taxation, Smith’s Review (4 ed. 2001).
Federal Income Taxation, Smith’s Review (3 ed. 1997).
Documents for International Business and Economics: Law and Policy (with Julie A. Roin & Don, Jr. Wallace), Michie (1996 ed. 1996).
International Business and Economics: Law & Policy (with Julie A. Roin & Don, Jr. Wallace), Michie (2 ed. 1996).
Federal Income Taxation, Smith’s Review (2 ed. 1994).
International Business and Economics: Law & Policy (with Julie A. Roin & Don, Jr. Wallace), Michie (1994 Supplement ed. 1994).
Documents for International Business and Economics: Law and Policy (with Julie A. Roin & Don, Jr. Wallace), Michie (1993 ed. 1993).
International Business and Economics: Law & Policy (with Julie A. Roin & Don, Jr. Wallace), Michie (1 ed. 1993).
Federal Income Taxation, Smith’s Review (1 ed. 1990).
Book Chapters
Anti-Bribery Law, in Is the International Order Unraveling?, Oxford University Press, 338 (2022).
Big Data and the Future Law of Armed Conflict in Cyberspace, in The Future Law of Armed Conflict, Oxford University Press (2022).
Foreign Relations and the City, in Cities, Geopolitics, and the International Legal Order - Report and Thought Pieces, Perry World House University of Pennsylvania (2020).
Introduction: The Roles of the Restatements in U.S. Foreign Relations Law (with Sarah H. Cleveland), in The Restatement and Beyond: The Past, Present, and Future of U.S. Foreign Relations Law, Oxford University Press, 1–20 (2020).
The Waning of the Federal Common Law of Foreign Relations, in The Restatement and Beyond: The Past, Present, and Future of U.S. Foreign Relations Law, Oxford University Press, 179–202 (2020).
Constitutionalism and Internationalism: U.S. Participation in International Institutions, in Oxford Handbook of Comparative Foreign Relations Law, Oxford University Press, 373–391 (2019).
International Law as a Wedge Between Legal Systems, in Common Law and Civil Law Today: Convergence and Divergence, Vernon Press, 1–16 (2019).
Comparative International Law, Foreign Relations Law and Fragmentation: Can the Center Hold?, in Comparative International Law, Oxford University Press, 53–69 (2018).
Conceptualizing Comparative International Law (with Anthea Roberts, Pierre-Hugues Verdier & Mila Versteeg), in Comparative International Law, Oxford University Press, 3–31 (2018).
Enforcement of International Law, in Oxford Handbook of Law and Economics, Oxford University Press, 465–481 (2017).
The Political Economy of Judicial Production of International Law, in The Political Economy of International Law: A European Perspective, Elgar, 202–229 (2016).
The Political Economy of Jus Cogens, in The Political Economy of International Law: A European Perspective, Elgar, 75–94 (2016).
Treaty Enforcement, in Economic Analysis of International Law, Edward Elgar, 181–203 (2016).
Guerras Fiscais nos Estados Unidos, in Coleção Federalismo e Tributação, Volume 2: Estado Federal e Guerra Fiscal no Direito Comparado, Arraes Editores, 161–170 (2015).
Human Rights and Wealth, in A Revolution in the International Rule of Law: Essays in Honor of Don Wallace, Jr., Juris, 207–216 (2014).
International Law and Competition Policy, in Competition and the State, Stanford Law Books, 121–133 (2014).
Introduction, in Foreign Court Judgments and the United States Legal System, Brill Nijhoff, 1–9 (2014).
Unjust Legal Systems and the Enforcement of Foreign Judgments, in Foreign Court Judgments and the United States Legal System, Brill Nijhoff, 84–98 (2014).
Sovereign Immunity and the International Court of Justice: The State System Triumphant, in Foreign Affairs Litigation in United States Courts, Martinus Nijhoff, 67–86 (2013).
The Impact of the Cold War on Soviet and US Law: Reconsidering the Legacy, in The Legal Dimension in Cold-War Interactions: Some Notes from the Field, Martinus Nijhoff, 141–158 (2012).
Empagran: Empire Building or Judicial Modesty?, in International Law in the U.S. Supreme Court: Continuity and Change, Cambridge University Press, 553–558 (2011).
International Law as a Source of Law, in Production of Legal Rules: Encyclopedia of Law and Economics, Second Edition, Volume 7, Edward Elgar, 255–271 (2011).
The Problem with Cooperation, in Cooperation, Comity and Competition Policy, Oxford University Press, 217–227 (2011).
Treaties in the Supreme Court, 1946-2000, in International Law in the U.S. Supreme Court: Continuity and Change, Oxford University Press, 317–352 (2011).
Comparative Taxation Procedure and Tax Enforcement, in International Investment Law and Comparative Public Law, Oxford University Press, 599–624 (2010).
Introduction, in Economics of European Union Law, Edward Elgar, xi (2007).
Taxes, Economics of, in Encyclopedia of Law and Society: American and Global Perspectives, Sage Publications, 1463–1466 (2007).
Energy Development and Distribution—What Can the Law Do?, in International Energy Policy, the Arctic and the Law of the Sea, Martinus Nijhoff, 201–212 (2005).
The United States, in Party Autonomy: Constitutional and International Law Limits in Comparative Perspective, Juris, 313–329 (2005).
Against International Cooperation, in Competition Laws in Conflict: Antitrust Jurisdiction in the Global Economy, AEI Press, 66–98 (2004).
Inheritance and Gift Taxation, in Encyclopedia of Law and Economics, Edward Elgar, 239–255 (2000).
Regulatory Cooperation and Competition: The Search for Virtue, in Transatlantic Regulatory Cooperation: Legal Problems and Political Prospects, Oxford University Press, 167–202 (2000).
Westernization of the European East? (with Stanisław Frankowski), in Legal Reform in Post-communist Europe: The View from Within, Martinus Nijhoff, 473–483 (1995).
Change in the Soviet Union: Political Dynamics in the Gorbachev Era, in Soviet and Post Soviet Russia in a World in Change, University Press of America, 3–19 (1994).
A U.S. Perspective on the Legal Environment for Foreign Investment in Russia, in Legal and Practical Aspects of Doing Business in the Soviet Republics, Practising Law Institute, 27–34 (1992).
Incorporation of International Law into Domestic Law, in The Moscow Conference on Law and Bilateral Economic Relations, American Bar Association, 147–149 (1991).
Prevention and Control of International Terrorism, in International Law and International Security: Military and Political Dimensions: A U.S.-Soviet Dialogue, M. E. Sharpe Inc., 321–331 (1991).
Property Law and Economic Rights under Perestroyka: A Sovietologist’s Perspective, in The Moscow Conference on Law and Bilateral Economic Relations, American Bar Association, 291–293 (1991).
History, Background and Outstanding Problems of the Twenty Fifth Amendment, in Papers on Presidential Disability and the Twenty-Fifth Amendment, University Press of America, 63–2 (1988).
Comrades’ Courts and Labor Discipline since Brezhnev, in Soviet Law and Economy, Martinus Nijhoff, 213–232 (1987).
Foreword, in The First Amendment and National Security, University of Virginia Center for Law and National Security, 1–4 (1984).
Articles & Reviews
How Do We Express Our Outrage at Russia?, 13 Wake Forest Journal of Law & Policy 189–206 (2023).
Marry the Domestic and the International (reviewing Yuji Iwasawa, Domestic Application of International Law: Focusing on Direct Applicability) 63 Virginia Journal of International Law 535 (2023).
Rethinking the WTO - A Tribute to Bob Lutz, 28 Southwestern Journal of International Law 716–730 (2023).
Seizing Russian Assets, 17 Capital Markets Law Journal 276–287 (2022).
The Crisis in International Law and the Path Forward for International Humanitarian Law, 104 International Review of the Red Cross 2077–2096 (2022).
International Human Rights and Multinational Corporations: An FCPA Approach (with Pierre-Hugues Verdier), 101 Boston University Law Review 1359 (2021).
The Restatement (Fourth): An Interview with One of the Two Co-ordinating Reporters (with Sarah M Nouwen, Christian J Tams & J H Weiler), 32 European Journal of International Law 1371–1375 (2021).
The U.S. Context of the Restatement (Fourth) of the Foreign Relations Law of the United States, 32 European Journal of International Law 1415–1424 (2021).
Wars of Conquest in the Twenty-First Century and the Lessons of History – Crimea, Panama, and John Bassett Moore, 62 Virginia Journal of International Law 63 (2021).
Sovereignty and the World Economy, 17 University of St. Thomas Law Journal 649–678 (2020).
One Voice in Foreign Relations and Federal Common Law, 60 Virginia Journal of International Law 1–49 (2019).
Competing Sovereignty and Laws’ Domains, 45 Pepperdine Law Review 239–330 (2018).
Inferences of Judicial Lawmaking Power and the Law of Nations, 106 Georgetown Law Journal 1793–1824 (2018).
The Future of International Human Rights Law—Lessons from Russia, 81 Law & Contemporary Problems 167–184 (2018).
Blocher, Gulati and Coase: Making or Buying Sovereignty?, 66 Duke Law Journal Online 51–65 (2017).
Private Litigation as a Foreign Relations Problem, 110 American Journal of International Law Unbound 40–44 (2016).
Bond v. United States and Information-Forcing Defaults: The Work that Presumptions Do, 90 Notre Dame Law Review 1465–1497 (2015).
Comparative International Law: Framing the Field (with Anthea Roberts, Pierre-Hugues Verdier & Mila Versteeg), 109 American Journal of International Law 467–474 (2015).
Standards, Networks, and the Political Economy of International Lawmaking: A Response to Stavros Gadinis, 109 American Journal of International Law Unbound 34–38 (2015).
Courts on Courts: Contracting for Engagement and Indifference in International Judicial Encounters, 100 Virginia Law Review 17–109 (2014).
International Investment Law and Municipal Law: Substitutes or Complements?, 9 Capital Markets Law Journal 354–372 (2014).
Human Rights Litigation in the United States After Kiobel, 1 PKU Transnational Law Review 339–350 (2013).
Taxation and Expropriation—The Destruction of the Yukos Oil Empire, 35 Houston Journal of International Law 1–51 (2013).
The Political Economy of Extraterritoriality, 1 Politics & Governance 92–101 (2013).
Regulatory Competition and Anticorruption Law, 53 Virginia Journal of International Law 53–70 (2012).
Rethinking the International Rule of Law: The Homogeneity Fallacy and International Law’s Threat to Itself, 4 Jerusalem Review of Legal Studies 19–41 (2012).
The Limits of Change: International Human Rights under the Obama Administration, 35 Fordham International Law Journal 488–509 (2012).
Privatizing International Law, 97 Virginia Law Review 1573–1664 (2011).
The Political Economy of Jus Cogens, 44 Vanderbilt Journal of Transnational Law 1073–1104 (2011).
Disaggregating Customary International Law, 21 Duke Journal of Comparative & International Law 191–205 (2010).
International Humanitarian Law in the Context of Terrorism and the U.S. Courts, 2009 Russian Yearbook of International Law 201–208 (2010).
Open Doors, 13 Lewis & Clark Law Review 11–34 (2009).
Symmetry and Selectivity: What Happens in International Law When the World Changes, 10 Chicago Journal of International Law 91–124 (2009).
Do Collection Agents Have Standing to Sue, 35 Preview of United States Supreme Court Cases 325–328 (2008).
Do Different Procedural Rules Apply to Export Clause Lawsuits, 35 Preview of United States Supreme Court Cases 248–251 (2008).
What Story Got Wrong: Federalism, Localist Opportunism and International Law, 73 Missouri Law Review 1041–1061 (2008).
Will the Ninth Circuit Keep Its Reversal Streak Intact In a Case Arising Out of the West Coast Energy Crisis of 2000-01, 35 Preview of United States Supreme Court Cases 218–221 (2008).
Private Remedies for Treaty Violations after Sanchez-Llamas, 11 Lewis & Clark Law Review 65–88 (2007).
The Institutionalist Implications of an Odious Debt Doctrine, 70 Law & Contemporary Problems 213–232 (2007).
Does the CISG Fill a Much-Needed Gap?, 101 American Society of International Law Proceedings 414–416 (2006).
Process Values, International Law, and Justice, 23 Social Philosophy & Policy 131–152 (2006).
U.S. Judges and International Courts, 100 American Society of International Law Proceedings 238–242 (2006).
An Empirical Assessment of the Impact of Formal Versus Informal Dispute Resolution on Poverty: A Governance-Based Approach (with Edgardo Buscaglia), 25 International Review of Law & Economics 89–106 (2005).
Global Governance, Antitrust, and the Limits of International Cooperation, 38 Cornell International Law Journal 173–218 (2005).
The Politics of the Geneva Conventions: Anxiety as the Beginning of Insight (with Samuel Estreicher), 46 Virginia Journal of International Law 1–4 (2005).
Self-Enforcing International Agreements and the Limits of Coercion (with Robert E. Scott), 2004 Wisconsin Law Review 551–629 (2004).
US Constitutionalism and International Law: What the Multilateralist Move Leaves Out, 2 Journal of International Criminal Justice 11–16 (2004).
Taking International Law Seriously (with Samuel Estreicher), 44 Virginia Journal of International Law 1–4 (2003).
A Becoming Modesty: U.S. Litigation in the Mirror of International Law, 52 DePaul Law Review 627–662 (2002).
Courts, Tribunals, and Legal Unification: The Agency Problem, 3 Chicago Journal of International Law 333–352 (2002).
Institutions and Élites: Property, Contract, the State, and Rights in Information in the Global Economy, 10 Cardozo Law Review 305–317 (2002).
Redistributive Litigation—Judicial Innovation, Private Expectations, and the Shadow of International Law, 88 Virginia Law Review 789–878 (2002).
Review of Solomon & Fogelsong, Courts and Transition in Russia (reviewing Peter H. Solomon, Jr. & Todd S. Foglesong, Courts And Transition In Russia: The Challenge Of Judicial Reform) 117 Political Science Quarterly 165–167 (2002).
The Political Economy of Choice of Law, 90 Georgetown Law Journal 957–970 (2002).
The Skeptic Speaks: I Am Not a Blind, Pig-Stupid Opponent of Unification, 96 American Society of International Law Proceedings 336–338 (2002).
Choice of Law and Its Consequences: Constitutions for International Transactions, 26 Brooklyn Journal of International Law 211–220 (2000).
International Governance and American Democracy, 1 Chicago Journal of International Law 237–256 (2000).
Richardson v. McKnight and the Scope of Immunity after Privatization (with Clayton P. Gillette), 8 Supreme Court Economic Review 103–139 (2000).
Sheriff or Prisoner?: The United States and the World Trade Organization, 1 Chicago Journal of International Law 49–74 (2000).
Rationality and Corruption in the Post-Socialist World, 14 Connecticut Journal of International Law 533–550 (1999).
The Cold War and Soviet Law, 93 American Society of International Law Proceedings 43–51 (1999).
The Futility of Unification and Harmonization in International Commercial Law, 39 Virginia Journal of International Law 743–797 (1999).
The New International Law—Legitimacy, Accountability, Authority, and Freedom in the New Global Order, 70 University of Colorado Law Review 1555–1587 (1999).
Constitutional Limitations on Privatization (with Clayton P. Gillette), 46 American Journal of Comparative Law Supplement 481–502 (1998).
Creative Destruction - Idiosyncratic Claims of International Law and the Helms-Burton Legislation, 27 Stetson Law Review 1341–1364 (1998).
Review of Smith, Reforming the Russian Legal System (reviewing Gordon B. Smith, Reforming the Russian Legal System) 57 Russian Review 492–493 (1998).
Collecting Federal Taxes from Deadbeats: Tax Collection and Creditors’ Rights, 1997-1998 Preview of United States Supreme Court Cases 224–227 (1997).
Review of Rodrik, Has Globalization Gone Too Far?, 18 Northwestern Journal of International Law & Business 246–262 (1997).
Accountability and International Lawmaking: Rules, Rents and Legitimacy, 17 Northwestern Journal of International Law & Business 681–735 (1996).
Coordinating the Federal Estate and Income Taxes, 1996-1997 Preview of United States Supreme Court Cases 91–94 (1996).
Toward a Positive Theory of Privatization—Lessons from Soviet-Type Economies, 16 International Review of Law & Economics 173–193 (1996).
Barbarians Inside the Gate: Public Choice Theory and International Economic Law, 10 American University Journal of International Law & Policy 745–768 (1995).
Paying Someone Else’s Tax to Protect Your Rights: Can You Get Your Money Back?, 1994-1995 Preview of United States Supreme Court Cases 226–228 (1995).
The Fall—Understanding the Collapse of the Soviet System, 29 Suffolk University Law Review 17–49 (1995).
Modern Techniques for Financial Transactions and Their Effects on Currency, 42 American Journal of Comparative Law Supplement 203–219 (1994).
What's Mine Is Yours: Does the Constitution Permit a State to Tax the Income of a Corporate Family, 1993-1994 Preview of United States Supreme Court Cases 220–224 (1994).
Further Thoughts on the Rule of Law and a New World Order, 26 John Marshall Law Review 739–743 (1993).
Privatization after Perestroyka: The Impact of State Structure, 14 Whittier Law Review 403–425 (1993).
Further Reflections on the Implementation of Comparative Advantage Principles in Trade Law, 2 Journal of Legal Economics 111–119 (1992).
Labor Law in Russia—The Hopes and Fears of Post-Soviet Workers, 32 Virginia Journal of International Law 789–811 (1992).
Review of Rand, Comrade Lawyer (reviewing Robert Rand, Comrade Lawyer: Inside Soviet Justice In An Era Of Reform) 51 Russian Review 452–453 (1992).
Who Pays the Income Taxes Generated by a Bankruptcy Settlement: The Trustee or the Debtors?, 1991-1992 Preview of United States Supreme Court Cases 188–190 (1992).
A Merging Question: Distinguishing Deductible Expenses from Capital Expenditures in Friendly Corporate Takeovers, 1991-1992 Preview of United States Supreme Court Cases 109–110 (1991).
May the Chief Judge of the Tax Court Appoint Special Trial Judges and Assign them Complex Cases, 1990-1991 Preview of United States Supreme Court Cases 323–324 (1991).
Perestroyka and Property: The Law of Ownership in the Post-Socialist Soviet Union, 39 American Journal of Comparative Law 35–66 (1991).
Revisiting the Incorporation Debate: The Role of Domestic Political Structure, 31 Virginia Journal of International Law 417–436 (1991).
Soviet Law and Foreign Investment: Perestroyka’s Gordian Knot, 25 International Law 741–754 (1991).
Can a Bankruptcy Court Overrule the IRS's Allocation of a Bankrupt's Delinquent Tax Payments, 1989-1990 Preview of United States Supreme Court Cases 285–286 (1990).
Can a Sincere Belief in the Illegality of the Federal Income Tax Be a Defense to Criminal Tax Charges, 1990 Preview of United States Supreme Court Cases 29–30 (1990).
Can Equitable Recoupment Be a Sword as Well as a Shield, 1989-1990 Preview of United States Supreme Court Cases 228–230 (1990).
Disaggregation and Subchapter C: Rethinking Corporate Tax Reform, 76 Virginia Law Review 655–711 (1990).
International Law in the Supreme Court, 1990 Supreme Court Review 133–161 (1990).
Review of Stuchka, Selected Writings, and Ginsburgs, Law in Eastern Europe (reviewing P. I. Stuchka; and George Ginsburgs, Selected Writings on Soviet Law and Marxism; and The Soviet Union and International Cooperation in Legal Matters, vol. 1: Law in Eastern Europe) 49 Russian Review 373–375 (1990).
Soviet Economic Law: The Paradox of Perestroyka, No. 805 Carl Beck Papers in Russian and East European Studies 1–44 (1990).
The Restructuring of Soviet Commercial Law and Its Impact on International Business Transactions, 24 George Washington Journal of International Law & Economics 89–102 (1990).
When Can Country Clubs Use Losses Generated by Nonmember Services to Offset Endowment Income, 1989-1990 Preview of United States Supreme Court Cases 351–352 (1990).
Can a State Favor Its Own Retirees Over Federal Retirees, 1988-1989 Preview of United States Supreme Court Cases 195–196 (1989).
Church and State: Do Tax Breaks for Religious Publications Violate the Establishment Clause, 1988-1989 Preview of United States Supreme Court Cases 78–79 (1989).
Deductive Reasoning: Should an Indemnity Reinsurer Have to Amortize its Ceding Commission Costs, 1988-1989 Preview of United States Supreme Court Cases 448–452 (1989).
The Deemed Paid Tax Credit for U.S. Corporate Parents of Foreign Subsidiaries, 1989-1990 Preview of United States Supreme Court Cases 85–88 (1989).
A Taxing Problem: When is a Corporation Really a Corporation, 1987-1988 Preview of United States Supreme Court Cases 205–206 (1988).
Another Skirmish in the Campaign against Unitary Method Taxes: What are the Limits of OCSLA, 1988-1989 Preview of United States Supreme Court Cases 17–18 (1988).
Courts with Income Tax Jurisdiction: An International Comparison, 8 Virginia Tax Review 233–253 (1988).
Glasnost and the Soviet System of Justice (reviewing Gerard Pieter van den Berg, The Soviet System of Justice: Figures & Policy) 21 Law & Society Review 837–838 (1988).
It's a Gas: Can Tax Abatements Be Conditioned on Reciprocity, 1987-1988 Preview of United States Supreme Court Cases 347–348 (1988).
Scientologists Challenge the Nondeductibility of Their Church's Fees, 1988-1989 Preview of United States Supreme Court Cases 126–127 (1988).
Should the Windfall Profits Tax Be Deductible in States that Use the Unitary Method to Tax Out-of-State Oil Production, 1988-1989 Preview of United States Supreme Court Cases 111–112 (1988).
Constitutional Limits on the Struggle Against International Terrorism: Revisiting the Rights of Overseas Aliens, 19 Connecticut Law Review 831–861 (1987).
Housing Agency Loans: Do Transfer Tax Exemptions Apply, 1987-1988 Preview of United States Supreme Court Cases 179–181 (1987).
Multiple Taxation of Interstate Commerce: A Possible Revolution in State Structures, 1986-1987 Preview of United States Supreme Court Cases 259–264 (1987).
Privacy v. Access Rights: What Must the IRS Disclose under the Freedom of Information Act, 1987-1988 Preview of United States Supreme Court Cases 10–11 (1987).
State Tax Business Exemptions: Distinguishing or Discriminating, 1986-1987 Preview of United States Supreme Court Cases 186–187 (1987).
Tax Treatment of Corporate Stock Surrenders: Resolving Conflict among the Circuits, 1986-1987 Preview of United States Supreme Court Cases 372–373 (1987).
A Comment on Transfer Tax Reform, 72 Virginia Law Review 1471–1496 (1986).
Child Support and Welfare: Can Earned Income Credits Be Intercepted, 1985-1986 Preview of United States Supreme Court Cases 193–194 (1986).
Death and Tax Revisited: Construing Reforms in Estate Tax Laws, 1985-1986 Preview of United States Supreme Court Cases 291–292 (1986).
Gambling and the IRS - Literally: Taxability of Prospective Payouts, 1985-1986 Preview of United States Supreme Court Cases 365–366 (1986).
Is Advertising Revenue Taxable as Unrelated Business Income, 19885-1986 Preview of United States Supreme Court Cases 201–203 (1986).
Review of Armstrong, The Soviet Law of Property (reviewing George M. Armstrong, Jr., The Soviet Law of Property) 34 American Journal of Comparative Law 813–818 (1986).
State and Local Taxation of Imports: A Question of Use, 1986-1987 Preview of United States Supreme Court Cases 3–4 (1986).
What Notice is Required in Tax Actions against Third Parties, 1986-1987 Preview of United States Supreme Court Cases 145–148 (1986).
Cleaning up Hazardous Waste: May Companies Be Twice Taxed, 1985-1986 Preview of United States Supreme Court Cases 129–132 (1985).
Review of Hazard, Butler & Maggs, The Soviet Legal System (reviewing John N. Hazard, William E. Butler, & Peter B. Maggs, The Soviet Legal System: The Law in the 1980’s) 12 Soviet Union/Union Sovietique 351 (1985).
Vermont's Use Tax on Automobiles: Harsher Treatment for Non-Residents, 1984-1985 Preview of United States Supreme Court Cases 307–308 (1985).
A Challenge to Bank Share Valuation: Is a Proportionate Deduction Fair, 1984-1985 Preview of United States Supreme Court Cases 61–63 (1984).
Federal Income Taxation and Human Capital, 70 Virginia Law Review 1357–1427 (1984).
John Doe Summonses from the IRS: Invasive or Invaluable, 1984-1985 Preview of United States Supreme Court Cases 71–73 (1984).
Nontaxpayer Litigation of Income Tax Disputes, 3 Yale Law & Policy Review 73–113 (1984).
Bob Jones University v. United States: Public Policy in Search of Tax Policy, 1983 Supreme Court Review 33–82 (1983).
Tax Exemption for New Mexico Veterans: Is a Residency Requirement Rational, 1984-1985 Preview of United States Supreme Court Cases 273–274 (1983).
The First Amendment and Content Discrimination, 68 Virginia Law Review 203–251 (1982).
Review of Coffin, The Ways of a Judge (reviewing Frank M. Coffin, The Ways of a Judge: Reflections from the Federal Appellate Bench) 67 Virginia Law Review 1447–1455 (1981).
Constitutional Limits on International Rendition of Criminal Suspects, 20 Virginia Journal of International Law 777–800 (1980).
Defenses, Presumptions, and Burden of Proof in the Criminal Law (with John C. Jeffries Jr.), 88 Yale Law Journal 1325–1407 (1979).
The Central Intelligence Agency: Present Authority and Proposed Legislative Change, 62 Virginia Law Review 332–383 (1976).
Reports & Datasets
StatementAdministration’s Proposal Relating to the Tax Treatment of Americans Who Renounce Citizenship , US Government Printing Office 92–97 (1996).
Op-Eds, Blogs, Shorter Works
Big Data and the Law of War, Lawfare (January 25, 2023).
The REPO Act: Confiscating Russian State Assets and Ukrainian Reparations (with Lee C. Buchheit), Lawfare (July 7, 2023).
Giving Russian Assets to Ukraine—Freezing Is Not Seizing, Lawfare (April 26, 2022).
Response to Philip Zelikow: Confiscating Russian Assets and the Law, Lawfare (May 13, 2022).
The Supreme Court Takes Up Sovereign Immunity from Criminal Prosecutions Transnational Litigation Blog (2022).
What Should We Ask Reputation to Do?, 113 American Journal of International Law Unbound 223–227 (2019).
U.S. Must Not Privatize Anti-Terrorism, Richmond Times-Dispatch (September 14, 2016).
Remarks by Paul B. Stephen from the Perspectives on the Restatement (Fourth) Project Panel, 109 American Society of International Law Proceedings 211–212 (2015).
Taxing Eggs, Faculty Lounge (February 26, 2014).
Abbott v. Abbott: A New Take on Treaty Interpretation by the Supreme Court, ASIL Insights (August 4, 2010).
Morrison v. Nat’l Australia Bank Ltd.: The Supreme Court Rejects Extraterritoriality, 49 International Legal Materials 1217–1237 (August 2, 2010).
Corruption—Not Only a Russian Problem, Independent Gazette 3 (October 21, 2008).
Don't Feed the Bear (with Hugh Ragsdale), American Interest 90–95 (March, 2007).
International Law and Economics: Remarks, 90 American Society of International Law Proceedings 115–117 (1997).
Closing Out the Soviet Union, Virginia Law School Report 21–24 (May, 1992).
Moscow Conference: Soviet Law and Economic Relations, Virginia Law School Report 12–14 (November, 1991).
Postings from Abroad—A Lawyer’s Advice, Pravda 7 (January 16, 1991).
Perestroyka i Sovietologia, SShA: Ekonomika, Politika, Ideologia 30–35 (March, 1989).
United States-Soviet Conference, Virginia Law School Report 21–22 (February, 1988).
Study of Soviet Legal System, Virginia Law School Report 5–6 (November, 1986).
The Breach of Trust Behind The Brethren, Virginia Law Weekly 1, 4 (February 22, 1980).
Current Courses
All Courses
Colloquium in International Relations Theory (seminar)
Comparative Law (seminar)
Emerging Markets: Principles and Practice (seminar)
Federal Income Tax
International Business Transactions
International Law and the Scholarly Process (seminar)
Seminar in Ethical Values
In the Media
(Financial Times)
(The Cyberlaw Podcast)
(Clauses & Controversies)
Education
J.D.
,
University of Virginia School of Law
,
1977
M.A.
,
Yale University
,
1974
B.A.
,
Yale University
,
1973
Expertise
- International business and economics
- Soviet and post-Soviet legal systems
- International law
- International taxation
- Federal corporate taxation
- Constitutional law
- The Cold War
- Globalization
- Comparative law
- Contracts
- Emerging markets
- International business transactions
- Estate and gifts taxes
- Federal income tax
- European law
Featured Scholarship
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Lee C. Buchheit
The bill proposes a flawed and possibly unconstitutional reparations program and needs to be reworked to give Ukraine some chance at a viable post-war...
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Since Russia invaded Ukraine in 2022, the United States and its allies have searched for the best way to express their horror and dismay. At the level...
The knowledge economy, a seeming wonder for the world, has caused unintended harms that threaten peace and prosperity and undo international...