This case presents the question whether a corporation can be held liable in a federal common law action brought under the Alien Tort Statute (ATS)…The United States has an interest in the proper application of the ATS because such actions can have implications for the Nation’s foreign and commercial relations and for the enforcement of international law…The court of appeals erred in characterizing the question whether a corporation can be held liable in a federal common law action based on the ATS as one of subject-matter jurisdiction…The merits question before this Court is narrow: whether a corporation can be held liable in a federal common law action based on the ATS…This Court therefore should address only the corporate-liability issue.