By Rob Hilton, 2L The political divide in Brazil is sharp as the country is wrapping up one of the most contentious and polarizing presidential elections in its history. Luiz Inácio Lula da Silva (“Lula”) overcame incumbent right-wing president Jair Bolsanaro with a 50.9% majority. The President-Elect had previously held the top office in the […]

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 […]

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 […]

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 […]