This article examines recent Australian reforms to extend the Goods and Services Tax to imports of low-value goods. The reforms will move Australia from maintaining one of the highest thresholds for the relief of payment of the GST on the importation of low-value goods to a first-mover in its...

This article surveys the development, over the last half-century, of the law in relation to trusts of the family home in Ireland. The focus on disputes over the beneficial ownership of the family home, the most important asset owned by many families, allows a consideration of the evolution of an...

How well do we truly understand the legal concepts we regularly use and discuss? Truly understanding a legal concept necessitates understanding why it exists, what it was constructed to accomplish, and the purpose or purposes it was intended to facilitate. A lack of attentiveness to that raison...

This paper considers the Supreme Court of Canada's judgment in Galambos v. Perez, (2009) SCR 247 and its requirement that fiduciaries undertake fiduciary responsibility, whether expressly or by implication, in the context of ad hoc (as opposed to per se) fiduciary relationships

The natural connection between parent and child matters both in life and in death. This article considers the legal conflicts that may arise when a primary caregiver parent dies. Consider whether a manipulative, self-involved, child-abusing, alcoholic mother who beat and badgered her children,...

Harvard Business School requires MBA students to take a leadership course based on a practical framework for decision making that combines economics, law, and ethics. By broadening economics to strategy, this triadic framework can enable law students in Contracts and Torts courses to move beyond...

In March 2019, over fifty people were criminally charged with participating in a scheme to gain fraudulent student admissions to various U.S. universities. How did these individuals end up engaging in plainly nefarious felony criminal offenses? Some of the perpetrators were likely fully aware of...

Although federally- and state- chartered corporations function similarly, federal law privileges the former in at least one significant respect: their access to this nation’s federal courts. Pursuant to the language now codified in Section 1332 of the twenty-eighth title of the United States...

As the modern workplace increasingly adopts technology, that technology is being used to surveil workers in ways that can be highly invasive. Ostensibly, management uses surveillance to assess workers’ productivity, but it uses the same systems to, for example, map their interpersonal...