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.

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

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

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

 

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

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...

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...

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...

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 –...

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...

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...

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

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...

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...

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...

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...

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

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.”

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,...
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