The phenomenon of lawyers serving on their clients' boards of directors has been around for many years, as has the debate on its ethical implications. This practice has both a number of advantages and disadvantages, but the advantages outweigh the disadvantages and, regardless, the decision...

New Zealand lawyers are dealing increasingly with Japan, and with its big corporations. This article discusses points of interest which arise, e.g. Cross-cultural overview, the status of the merchant, the development and use of law, Japanese strength of tradition and how Japan and its business...

The single-member LLC (SMLLC) is ubiquitous. Despite its ubiquity, the Internal Revenue Code (Code) does not squarely address its tax consequences nor even contemplate its existence. This article examines the tax lifecycle of an SMLLC through its formation, operation, and exit event (e.g., sale,...

Enjoying an “uneasy coexistence,” the United Nations Convention on the International Sale of Goods (“CISG”) and the Uniform Commercial Code (“UCC”) converge in some details. Yet, regardless of their many similarities, CISG and the UCC are not wholly alike in certain key requirements...

The relationship between corruption, particularly when systemic, and the rule of law is a circular one. On the one hand, corruption undermines the rule of law; on the other hand, a weak rule of law facilitates corruption. In a sort of parasitic relationship, corruption quickly attaches to the...

Twice in thirty years, the “mad scramble to the U.S. Courts for immediate attachments …” seemingly characteristic of cross-border cases prompted a legislative fix to this nation’s federal restructuring system, with territorialism giving way to progressively more pronounced...

The franchisor-franchisee relationship is unique in that it has characteristics of both an arm's length business transaction as well as an ongoing business relationship. As time goes by, however, the interests of the parties may diverge. It is in the franchisees' interest to make their...

This paper analyzes the EU’s efforts in designing a social taxonomy for sustainable investments. Examining the draft Social Taxonomy proposed by the Platform for Sustainable Finance in early 2022, we challenge the decision to follow the methodology provided by the EU’s environmental taxonomy...