The Fordham Journal of Corporate & Financial Law is one of the premier student-edited business law journals in the country. Our articles, essays, notes, and comments, as well as the transcripts from our annual symposia and the annual lectures sponsored by the Fordham Corporate Law Center, address important issues arising in banking, bankruptcy, corporate governance, capital markets, finance, mergers and acquisitions, securities, and tax practices. These scholarly works, which have made the Journal the most-cited specialty journal in banking and finance, provide judges, policymakers, regulators, practitioners, and market participants with timely analyses of important developments in business law. For more on the Fordham Journal of Corporate & Financial Law, please visit www.fordhamcorporatejournal.org

Current Issue: Volume 24, Number 2 (2019)





The Future of the New International Tax Regime
Rosanne Altshuler
Fadi Shaheen
Jeffrey Colon
Michael Graetz
Rebecca Kysar
Susan Morse
Daniel Shaviro
Richard Phillips
Danielle Rolfes
David Rosenbloom
Stephen Shay
Steven Dean


Meg Sanborn

Managing Editor

Julie Ledwig

Online Managing Editor

Melissa Zacharias

Editorial Board

Elizabeth Ostaszewski, Executive Notes & Articles Editor

Sara Kim, Senior Articles Editor

Tom Arning, Senior Notes Editor

Oliver Phillipson, Symposium Editor

Jared Arcari, Notes & Articles Editor

Michael Benison, Notes & Articles Editor

Alexa Cerniglia, Notes & Articles Editor

Rachel Goot, Notes & Articles Editor

Soo Young Hong, Notes & Articles Editor

Andrew Malakoff, Notes & Articles Editor

Meredith Spelman, Notes & Articles Editor

Katharine Stack, Notes & Articles Editor

Associate Editors

David Adler

Christina Costello

Ariel Darvish

Brianna Discenza

Dmitriy Gelfand

Michael Greubel

Vesna Naidoo-Chinsammy

Alexander Panisch

John Reklaitis

Ariel Seidner

Vincent Tennant

Meena Yoo

Faculty Moderators

Professor Sean J. Griffith

Professor Caroline Gentile