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Full-Text Articles in Law
Business Law Bulletin, Spring 2018
Tax Havens As Producers Of Corporate Law, William J. Moon
Tax Havens As Producers Of Corporate Law, William J. Moon
Faculty Scholarship
This Review Essay situates Christopher Bruner’s new book, Re-imagining Offshore Finance, within the literature examining the regulation of cross-border finance and highlights its import for thinking about the complicated (and contested) relationship between territorially-configured domestic laws and the increasingly liberal movement of capital. Part I sets out the book’s central thesis. In addition to highlighting Bruner’s novel framework identifying the factors that propel certain small jurisdictions into becoming magnets for cross-border finance, I outline the limits of the framework in accounting for the stability in the overall demand for the commercialization of sovereignty, only one of which is facilitating …