The United States initiated its biggest overhaul of the federal income tax system–the first major reform in 30 years–when it passed Tax Cuts and Jobs Act (“TCJA”) on December 15, 2017.1 The TCJA included substantial changes to the taxation of both individuals and businesses across all industries in the United States.2 The bill, much like…
Author: Jae Myoung Sohn
H-1B Visas and the Irony of America First
The United States has been a magnet for skilled and talented immigrants from all around the world for the past several decades. The diverse set of ethnicities and cultures that surround us in our daily lives is living proof of this undeniable fact. Yet, as it has proven time and time again, the federal immigration system…
The NFL and Kneeling during the Anthem
Ever since Colin Kaepernick took a knee during the anthem before a National Football League (“NFL”) preseason game in 2016, there has been ample commotion and analysis surrounding race relations in the United States. Kaepernick kneeled to voice his opposition to police brutality–particularly against African Americans–and racial tensions more broadly within the United States.1 Not…
The Trump Administration’s Stance on Antitrust Laws.
With Makan Delrahim’s recent confirmation by the Senate to head the Department of Justice’s (“DOJ”) Antitrust division, the focus has now shifted to the Trump administration’s approach to corporate transaction deals and the potential appurtenant policy changes.1 Under the Obama administration, the Antitrust division continued recent trends exemplified by an increasing inclination to challenge proposed…