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Full-Text Articles in Law
In Or Out: How To Treat Foreign Taxes Under The Economic Substance Doctrine, Roland Hartung
In Or Out: How To Treat Foreign Taxes Under The Economic Substance Doctrine, Roland Hartung
Washington and Lee Law Review
No abstract provided.
The Gatekeepers Of Crowdfunding, Andrew A. Schwartz
The Gatekeepers Of Crowdfunding, Andrew A. Schwartz
Washington and Lee Law Review
Securities crowdfunding is premised on two core policy goals: inclusivity and efficiency. First, crowdfunding is conceived as an inclusive system where all entrepreneurs are given a chance to pitch their idea to the “crowd.” Second, crowdfunding is supposed to be an efficient way to channel funds from public investors to promising startup companies. There is a fundamental tension between these two policy goals, however. A totally inclusive system would ensure that platforms list any and every company that wants to participate. But platforms need to curate and select the companies they list in order to establish a reputation as a …