December 5, 2025
Tax Notes – State: Extraterritorial Regulation and the Internet
Category: Firm Updates
On November 17, 2025, David Swetnam-Burland and Nathaniel A. Bessey co-authored an ‘Eyes on E-Commerce’ article for Tax Notes – State.
In “Here, There, and Everywhere: Extraterritorial Regulation and the Internet,” Swetnam-Burland and Bessey explore efforts of states and localities to expand the scope of their legal authority in the internet age beyond their geographical borders. They discuss how those efforts are tacitly changing the balance of federal and state authority to regulate interstate commerce.