Making offshore account holders disclose

Main Article:Grey mattersSusan C. Morse, Making offshore account holders disclose, available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1489026 AbstractThis article considers the compliance issues raised by individual tax payer...

The Internet of Payments and the future of banking: Crisis and opportunity

Imagine a world where your washing machine can recognize it needs more detergent and orders it for you. Now imagine a world where your...

Grey matters

 Read our article in the Cayman Financial Review Magazine, eversion     Paul B Miller, The Future for Business Trusts: A Comparative Analysis of Canadian and American...

Grey matters

The birth of the petroyuan, Sino-American currency contestation and the international monetary system: An institutional perspective on the political economy of currency choice in...

Private banking in Asia – a survey

Main Article:Grey mattersGunter Dufey, Private banking in Asia - a survey, available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1463261AbstractThis survey focuses on some unique aspects of private banking and...
Kabul Bank

The Kabulbank Scandal: Part III

The Kabulbank scam may be the largest theft of depositor money per capita the world has ever experienced. Kabulbank was Afghanistan’s largest bank when...

Grey matters

Read our article in the Cayman Financial Review Magazine, eversion Michael Barzuza, Market segmentation: The rise of Nevada as a liability-free jurisdictionVirginia Law and Economics...

Grey matters

The Long Arm of Section 337: International Trade Law as a Global Business Remedy, American Business Law Journal (forthcoming) Marisa Anne Pagnattaro & Stephen...

Holding intellectual property

Main Article:Grey matters Xuan-Thao Nguyen, “Holding intellectual property,” Georgia Law Review, Vol. 39, No. 4, pp. 1157-1198, (2005) available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1493515. Abstract  Holding companies for...

Financial institutions and dishonest assistance

As the quintessential deep-pocket defendant, financial institutions are often a target of litigation when victims of fraud are casting around to seek to recoup...

Grey matters

 Barriers to Market Discipline: A Comparative Study of Mortgage Market Reforms; A Partial Race to the Bottom; The Financial Crisis and the Forgotten Law of Contracts... 

Grey matters

Two recent literature surveys on hedge funds offer useful summaries of the relevant academic literatures.

 

Grey matters

CFR's quarterly round up of academic texts making headlines...

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A primer on shadow banking

For many people, the term ‘shadow banking’ invokes images of something dodgy – perhaps dishonest bankers laundering money, criminals or terrorists. In reality, shadow...

Grey matters

 Corporate shams, New York University Law Review, Vol. 87, 2012, NYU Law and Economics Research Paper No. 12-09,available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2035057 Many people – perhaps most...

Grey matters

Tax havens have attracted increasing attention from policy-makers in recent years. This paper provides an overview of a growing body of research that analyses the consequences and determinants of the existence of tax-haven countries. For instance, recent evidence suggests that tax havens tend to have stronger governance institutions than comparable non-haven countries. Most importantly, tax havens provide opportunities for tax planning by multinational corporations.

The war against cash in Europe

There are good reasons why the debate on cash is heating up right now. While European governments and central banks have stepped up capital controls...

Asset fire sales and purchases and the international transmission of financial shocks

Main Story: Grey Matters Pab Jotikasthira, Christian T. Lundblad & Tarun Ramadorai, Asset fire sales and purchases and the international transmission of financial shocks...

Grey matters

Read the article in the Cayman Financial Review Magazine CFR: Data privacy in financial affairs is important in large part because we worry what governments...

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.”

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