This Article offers a new approach to the issue of transnational corporate liability for human rights violations and more generally an inquiry into the place of domestic legal experiences in theorizing about transnational law. Grounded in a study of the Holocaust restitution litigation of the 1990s, the authors explain corporate liability as a type of bureaucratic liability and explore in depth the relationship between the Holocaust litigation and the theory of structural reform litigation developed in the U.S. to address the bureaucratic structure of rights violations. They read the restitution litigation in light of pluralist reformulations of structural reform, in which norms are not enunciated in a hierarchical manner by the judge but are produced contextually through dialogue between court and parties. The authors use this analysis to challenge contemporary theoretical treatments of transnational corporate responsibility for human rights violations and suggest more promising directions for theorization.