Gateways, Funnels, and Stackers: How People Hide Property Ownership Through Offshore Structures
ABSTRACT How do wealthy individuals use offshore financial structures like shell companies to protect personal assets? And how is such offshore wealth structuring itself variably organized? Moving beyond conceptualizations of offshore as concerning only individual tax havens, this article investigates offshore wealth structuring as a fundamentally ...
Kristin Surak, Johnathan Inkley
wiley +1 more source
Harmonize rules for digital sequence information benefit-sharing across UN frameworks. [PDF]
Sett S +19 more
europepmc +1 more source
Equal Employment Opportunity Commission, Plaintiff, v. Houston Area Sheet Metal Joint Apprenticeship Committee, Defendant. [PDF]
Hittner, Judge David
core +1 more source
Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds
ABSTRACT Recent SEC regulations require that qualified hedge fund advisers provide their investors with narrative disclosures of their business and operations. We find that 40% of these disclosures omit or de‐emphasize information regarding advisers' operational and investment risks when compared to other sources of public information. Funds with such “
YICHANG LIU +2 more
wiley +1 more source
Legal and regulatory responses to online gambling harms: a scoping review of evidence. [PDF]
Fisher ML +10 more
europepmc +1 more source
EEOC & Rodriguez, et al. v. Dynamic Medical Services, Inc. [PDF]
Williams, Judge Kathleen M.
core +1 more source
Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes
ABSTRACT Effective policymakers must balance the demands of formulating a corporate tax system that raises revenue and spurs economic activity (e.g., investment) while promoting a “level playing field” across firms. Balancing these tradeoffs has likely caused tax systems to become more complex over time, increasing firms’ difficulty in understanding ...
HARALD AMBERGER +2 more
wiley +1 more source
"It's like a reverse Robin Hood-We all know they can't pay": How court actors navigate the logics of monetary sanctions. [PDF]
Shannon S +8 more
europepmc +1 more source
Policy Perspectives on the Use of Capital Controls in Emerging Market Nations: Lessons from the Asian Financial Crisis and a Look at the International Legal Regime [PDF]
Williams, Duncan E.
core +1 more source

