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Full-Text Articles in Law
Freeports: An Introduction To The Next Battleground Of International Tax Avoidance, Charles F. Whitten
Freeports: An Introduction To The Next Battleground Of International Tax Avoidance, Charles F. Whitten
SLU Law Journal Online
Freeports, special zones that offer favorable tax policies to goods being housed therein, are quietly and quickly becoming a favored investment tactic used by the ultra-wealthy. In this article, Charles F. Whitten discusses how freeport expansion threatens to unravel international efforts to combat tax avoidance and money laundering.
Balancing Testator Freedom With Reproductive Rights In A Post-Dobbs Illinois, Mary Webb
Balancing Testator Freedom With Reproductive Rights In A Post-Dobbs Illinois, Mary Webb
SLU Law Journal Online
When creating a trust, a grantor may attach conditions that beneficiaries must meet before receiving an inheritance. Some conditions can become so restrictive that they contravene public policy and are unenforceable by courts. In this article, Mary Webb balances Illinois public policy on testamentary and reproductive freedom to determine whether an Illinois court would uphold a beneficiary restriction clause that restricts a beneficiary's reproductive rights.