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Full-Text Articles in Tax Law

Directors’ Duty Of Care In Times Of Financial Distress Following The Global Epidemic Crisis, Leon Yehuda Anidjar Dec 2020

Directors’ Duty Of Care In Times Of Financial Distress Following The Global Epidemic Crisis, Leon Yehuda Anidjar

Brooklyn Journal of International Law

The global COVID-19 pandemic is causing the large-scale end of life and severe human suffering globally. This massive public health crisis created a significant economic crisis and is reflected in a recession of global production and the collapse of confidence in the functions of markets. Corporations and boards of directors around the world are required to design specific strategies to tackle the negative consequences of the crisis. This is especially true for small and medium-sized enterprises (SMEs) that suffered tremendous economic loss, and their continued existence as ongoing concern is under considerable risk. Given these uncertain financial times, this Article …


Global Implementation Of Soda Taxes: Is There A Better Solution For Combatting Obesity?, Lauren Cedeno Dec 2019

Global Implementation Of Soda Taxes: Is There A Better Solution For Combatting Obesity?, Lauren Cedeno

Brooklyn Journal of International Law

As incidences of overweight and obese populations continue to increase around the world, countries are looking for ways to decrease the prevalence of this epidemic. Soda and SSB taxes have increased in prevalence as countries seek to address the health problems associated with consumption of soda and other sugary beverages. This Note explores the implementation of these taxes in Mexico, Europe, and the United States. In analyzing these taxes, this Note seeks to gain a greater understanding of whether these taxes have impacted overweight and obesity rates in the countries and municipalities that have enacted them. This Note argues that …


Safeguarding Democracy In Europe: A Bulwark Against Hungary’S Subversion Of Civil Society, Hannah J. Sarokin Jul 2019

Safeguarding Democracy In Europe: A Bulwark Against Hungary’S Subversion Of Civil Society, Hannah J. Sarokin

Brooklyn Journal of International Law

Spurred in large part by a mounting humanitarian crisis in Syria, the 2015 migrant crisis exposed deeply rooted fractures within the European Union regarding refugee resettlement. While the European Union worked to develop a synchronized response to the influx of refugees and asylees, Hungary defiantly sought to close its borders. In doing so, the Hungarian government targeted not only those seeking refuge, but its own civil society. In a series of opaque and overtly punitive legislative acts passed in the summer of 2018, Hungary criminalized any civil society activities that facilitate or assist with immigration. This Note will analyze the …