This article addresses the circuit split concerning the standard for corporate aiding and abetting under the Alien Tort Statute by analyzing the flawed analysis set forth by Judge Leval in . While many experts focus on whether international law or U.S. federal common law should govern the standards for accessorial civil liability under the ATS, it is the misinterpretation of international customary law that is the root of the diverging opinions concerning the standard. In fact, international law and domestic law reach the same conclusion, which is that the standard for accessorial civil liability is knowledge.