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Full-Text Articles in Business
Regulating Offshore Finance, William J. Moon
Regulating Offshore Finance, William J. Moon
Faculty Scholarship
From the Panama Papers to the Paradise Papers, massive document leaks in recent years have exposed trillions of dollars hidden in small offshore jurisdictions. Attracting foreign capital with low tax rates and environments of secrecy, a growing number of offshore jurisdictions have emerged as major financial havens hosting thousands of hedge funds, trusts, banks, and insurance companies.
While the prevailing account has examined offshore financial havens as “tax havens” that facilitate the evasion or avoidance of domestic tax, this Article uncovers how offshore jurisdictions enable corporations to evade domestic regulatory law. Specifically, recent U.S. Supreme Court cases restricting the geographic …
Teaching Llcs Through A Problem-Based Approach, Michelle M. Harner, Robert J. Rhee
Teaching Llcs Through A Problem-Based Approach, Michelle M. Harner, Robert J. Rhee
Faculty Scholarship
Case studies and case simulations can be used to teach LLCs with an eye toward training business lawyers. These tools can be used in the traditional four-credit Business Associations (BA) course to supplement traditional teaching materials with mini-case studies that accent and apply analysis of primary legal sources. Alternatively, case studies and case simulations can be the centerpiece of a specialized course on LLCs. We discuss both approaches in this short essay.