Author Archives: Kayla Wong

Reinvest or Repurchase? Canada Passes Buyback Tax to Nudge Companies to Reinvest

By Trevor Rowars, 2L On November 3rd, 2022, Canada announced a 2% tax on all share buybacks by public corporations in Canada. This 2% buyback tax will become effective on January 1st, 2024. Canada’s government projects that this will raise 2.1 billion Canadian dollars ($1.5 billion US dollars) over the course of five years. Canada […]

Beware of Law 75 When Establishing a Distribution Agreement in Puerto Rico

By Camila Gonzalez Del Toro, 3L Over the years, the Caribbean island of Puerto Rico has become an excellent attraction to commercialize foreign merchandise because of its tax incentives, geographic location, and expansive consumer market. Many multinational corporations have extended their operations to Puerto Rico by appointing local distributors. Consequently, Law 75 enacted on June […]

Corporate Governance for Brazilian Soccer Teams: An Avenue for Social Change?

By João Pereira, 2L Soccer is a cornerstone of Brazil’s identity and culture. Attendance at soccer games has exceeded 150,000 people on multiple occasions. Soccer team rivalries simultaneously divide and unite families, friends, and cities. Fans are so attached to their teams that one man nearly plunged himself from the top of a stadium after […]

Pope’s Redemption Tour: An Atonement or Appeasement?

By Maggie Walsh, 2L WARNING: This post contains details that some readers may find distressing. Last summer, Canadian officials discovered the remains of 215 children in unmarked graves at the former Kamloops Indian Residential School. The discovery is part of the dark history of residential schools (present in both the United States and Canada): Indigenous […]