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Full-Text Articles in Law

Covid-19 Relief For Opportunity Zone Funds And Investors, Adam Wallwork, Gary Hecimovich Dec 2022

Covid-19 Relief For Opportunity Zone Funds And Investors, Adam Wallwork, Gary Hecimovich

Cleveland State Law Review

This Article describes how temporary changes to the qualified opportunity zone (QOZ) tax incentive, combined with new reliance regulations that clarify the requirements for qualified opportunity zone businesses (QOZBs) to modify their written plans to expend working capital in response to the ongoing coronavirus emergency, will make more individuals and entities eligible for federal tax stimulus by increasing flexibility for the qualified opportunity funds (QOFs) and QOZBs in which they invest to redeploy their capital into qualifying business development projects in a QOZ.


The Rise Of Environmental, Social And Corporate Governance Disclosures In The United States And Mandatory Human Rights Due Diligence In Europe: Implications For U.S. Lawyers, Marie-Claude Jean-Baptiste Aug 2022

The Rise Of Environmental, Social And Corporate Governance Disclosures In The United States And Mandatory Human Rights Due Diligence In Europe: Implications For U.S. Lawyers, Marie-Claude Jean-Baptiste

Global Business Law Review

Over the past decade, due in part to the devastating impact of the global financial crisis of 2008 and growing awareness of climate change, the world witnessed increasing interest on the part of society in general, and investors in particular, for responsible business. “Responsible business” is the concept that business should be conducted in a way that 1) does not violate fundamental rights of the people affected by the business activity; 2) does not exacerbate environmental harm; and 3) complies with basic principles of good governance. Society’s interest in responsible business has been reflected in growing pressure on businesses to …


Veterinary Reporting And Immunity Laws In The United States: How This Model Law Could Positively Impact National Veterinary Practices And International Animal Law, Rachel Al-Alami Aug 2022

Veterinary Reporting And Immunity Laws In The United States: How This Model Law Could Positively Impact National Veterinary Practices And International Animal Law, Rachel Al-Alami

Global Business Law Review

This Note highlights the importance of animal law, including its impact on human violence and international businesses involving animals. The issues in veterinary reporting of suspected animal abuse must be addressed, as it has a direct effect on exposing the link between animal violence and human violence. Each state is encouraged to adopt the legislation proposed by this Note; it aims to reform the laws surrounding veterinary reporting of suspected animal abuse, and it provides veterinary professionals with immunity for reporting in good faith. This Note discusses the background of animal law, including the current state of affairs for both …


Late To The Crowd: How Ohio's Crowdfunding Bill Fails To Achieve Inclusiveness And Efficiency, Nathan E. Hill Jun 2022

Late To The Crowd: How Ohio's Crowdfunding Bill Fails To Achieve Inclusiveness And Efficiency, Nathan E. Hill

Cleveland State Law Review

Almost half of all small and medium sized businesses within the United States fail within the first five years. One of the main contributing factors to that failure is the inability to raise enough money to operate. While there are many ways for businesses to raise operating capital, the most accessible and sometimes the most efficient way is through a process called equity-based crowdfunding—the offering of shares in exchange for an investment raised through an online portal. In 2012, after seeing the success of equity-based crowdfunding in other countries, the United States passed the Jumpstart Our Business Startups Act (JOBS …