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In the paper, Corporate Governance Reforms and Firm-Level Allocation of International Capital Flows, recently made publicly available on SSRN, I investigate how investor protection (IP) of acquirer and target countries affects international capital flow allocation at the firm level. [read post]
9 Dec 2021, 2:00 am by Paul Caron
(Harvard), Evaluating the Oxford Proposal for a Corporate Cash Flow Tax, 173 Tax Notes Fed. 1223 (Nov. 29, 2021): In this article, Warren examines the argument of the Oxford International Tax Group that its proposal for a cash flow tax on domestic sales by domestic and... [read post]
12 Nov 2009, 8:39 am by Hunton & Williams LLP
  This year’s  International Conference on Cross Border Data Flows, Data Protection and Privacy occurs November 16 – 18 and features leading experts who will examine these issues and others, as well as changes made to the approval process for binding corporate rules. [read post]
16 Apr 2018, 9:55 am by Colby Pastre
As of January 1st, 2018, Latvia joined Estonia in replacing their traditional corporate income tax system with a cash-flow tax model. [read post]
6 Jun 2023, 8:38 am by Kevin LaCroix
Both the internal auditor and the external auditor can provide input to the team and assist in ensuring accuracy. [read post]
3 Nov 2009, 2:25 am
[Kevin Michels sends along this piece on internal corporate investigations.] [read post]
17 Jul 2008, 3:16 pm
In the Matter of Flow International Corporation, the U.S. [read post]
12 Feb 2014, 11:29 am by Omer Tene
Kuner’s life work, thus far, is no doubt the study of the emergent and constantly evolving regulatory framework governing international data flows. [read post]
2 Aug 2017, 3:30 am by Theodore P. Seto
Seto The House Republican Blueprint for corporate tax reform would replace our century-old corporate income tax, which we all know and love (or hate), with a “destination-based cash flow tax” (DBCFT), which for many of us remains a mystery. [read post]
After the unexpected increase in left-tail risk, corporate boards reduce CEOs exposure to their firms’ risk; the sensitivities of the flow of managers’ annual compensation to stock price movements and to return volatility decrease. [read post]
12 May 2018, 9:11 am
(Pix © Larry Catá Backer 2018)It was my great delight to attend a recently concluded ASIL International Legal Theory Interest Group (ILTIG) Symposium,  When Corporate and International Law Meet: Corporate Agency in a Global Context. [read post]
12 Nov 2009, 1:39 pm by Hunton & Williams LLP
  This year’s  International Conference on Cross Border Data Flows, & Privacy occurs November 16 - 18 and features leading experts who will examine these issues and others, as well as changes made to the approval process for binding corporate rules. [read post]
20 Apr 2013, 4:39 pm by Mark Roe, Harvard Law School,
I recently examined the problem of corporate short-termism from two nonstandard angles. [read post]
4 Nov 2021, 3:50 am by Kevin Kaufman
Both countries have a cash-flow tax on business profits. [read post]
1 Nov 2022, 3:45 am by Kyle Hulehan
Both countries have a cash-flow tax on business profits, meaning that profits only get taxed when they are distributed to shareholders. [read post]
10 Sep 2021, 8:11 am by Comiter, Singer, Baseman & Braun
The Internal Revenue Service defines an S-Corp as a “corporation that elects to pass corporate income, losses, deductions, and credits through to their shareholders for federal tax purposes. [read post]
5 Apr 2013, 7:00 am
District Judge Carl Barbier released Cameron International Corporation as a defendant in the first phase of the trial to identify responsibility in the 2010 Deepwater Horizon disaster. [read post]
16 Aug 2017, 7:22 am by Marta Requejo
International Human Rights Law is based on an inter-State matrix where international responsibilities are imposed on Nation-States, not directly on corporations. [read post]