Grey matters

This paper examines the literature on offshore financial centres and multilateral efforts at limiting competition. It concludes that, without strong enforcement capacities from the very beginning, the multilateral approach is vulnerable to bilateralism. The paper proposes several solutions, including the creation of a unique international body dealing with all issues raised by OFCs, or the adoption of a “unitary taxation” system or a “Financial Transparency Index.”

Security vs. security: The trade-offs in financial surveillance

For decades, a number of regulatory programs aimed at the financial services sector have been recognized as threats to financial privacy. Taxation and financial...

The global financial crisis and the Financial Stability Forum:

Main Story: Grey Matters Enrique R. Carrasco, The global financial crisis and the Financial Stability Forum: The awakening and transformation of an international body,...

Grey matters

Read the article in the Cayman Financial Review Magazine The Cyprus debt: Perfect crisis and a way forward, Wharton Working Paper No. 13-09Stavros A ZeniosAvailable...

Grey matters: Douglas J. Cumming and Na Dai, “Capital flows and hedge fund...

Journal of Empirical Legal Studies, 2009. Available at SSRN: http://ssrn.com/abstract=1441505Abstract:This paper introduces a cross-country law and finance analysis of the regulatory impact on the...

Anguilla’s indigenous banking crisis: An in-depth analysis and lessons for the region

On Aug. 12, 2013, the Eastern Caribbean Central Bank took control of Anguilla’s two indigenous banks, the National Bank of Anguilla Limited (NBA) and...

Chris Brummer, How international financial law works (and how it doesn’t)

Main Story: Grey Matters Chris Brummer, How international financial law works (and how it doesn’t) (26 Jan 2010).  Available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1542829 AbstractThe “Great Recession”...

Grey matters

Are cryptocurrencies super tax havens?Omri Marian, 112 MICH. L. REV. FIRST IMPRESSIONS (forthcoming 2013)This short essay describes the mechanisms by which cryptocurrencies – a...

Grey matters: Marios Clerides and Constantinos Stephanou, “The financial crisis and the...

Cyprus Economic Policy Review, Vol. 3, No. 1, 2009. Available at SSRN: http://ssrn.com/abstract=1431223Abstract:This paper briefly reviews the causes and propagation mechanisms of the global...

How regulation led to disruptive innovation in retail banking

Since the outset of the global financial crisis, the banking industry has been subject to dramatic regulatory policy change designed to restore stability and...

Grey matters

The ABCs of hedge funds: alphas, betas & costs
Roger G. Ibbotson, Peng Chen, & Kevin X. Zhu

Available at http://ssrn.com/abstract=158155


Grey matters

Lessons for international tax reform from the U.S. state experience under formulary apportionment by Kimberly A. Clausing(Oct. 2013) available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2359724 Abstract: This work undertakes a...

Grey Matters: Kevin F. King, “Cutting internet gambling’s Gordian knot: geolocation and federalism...

Available at SSRN: http://ssrn.com/abstract=1433634 Abstract:Over the last decade, internet gambling regulation has begun to seem like an impenetrable problem – a Gordian knot –...

Innovation in payment systems

The past decade has seen a veritable revolution in retail payment systems, with the development of online and mobile payments, and new peer-to-peer systems....

Grey matters

Caught in the act: How hedge funds manipulate their equity positions; A Tiebout model of international regulatory competition, American Political Science Association;  Transfer pricing of intangibles: A comparison between the Netherlands and the United States, Do liquidity or credit effects explain the behaviour of the BKBM-LIBOR differential...

Grey matters

 Exporting FATCAJoshua D. Blank and Ruth Mason142 Tax Notes (forthcoming 2014), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2389500  Abstract The Foreign Account Tax Compliance Act (FATCA) represents a powerful response...

Grey Matters: Ankur Poddar, Swati Aggarwal and Peeyush Razdan

 Ankur Poddar, Swati Aggarwal and Peeyush Razdan, “The future of bank secrecy and Switzerland” (11 August 2009). Available at SSRN: http://ssrn.com/abstract=1460713Abstract:      The paper...

Quarterly Review

Banking Offshore banking continues to decline The number of banks in the Cayman Islands dropped by 7 percent in 2015, compared to 2014. The 12-month decline from...

Grey matters

     Douglas W. Arner & Cyn-Young Park, “Global Financial Regulatory Reforms: Implications For Developing Asia”, ADB Working Paper Series On Regional Economic Integration No. 57Available...

Grey matters

A review of the latest research papers on finance and tax - and the legal issues surrounding the facts, debates and possibilities. Submission to Finance...
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