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Articles 1 - 21 of 21
Full-Text Articles in Law
Corporate Venture Capital, Darian M. Ibrahim
Corporate Venture Capital, Darian M. Ibrahim
Faculty Publications
This Article makes the case for corporate venture capital as a potentially game-changing entrant into entrepreneurial finance. Part II begins by retracing the ancillary players in entrepreneurial finance and their roles in the startup ecosystem. After finding each of them incapable of denting the venture capitalist’s current dominance, Part III introduces the large corporation as venture capitalist. Part III discusses the growing scale of corporate venture capital and why it may be desirable for startups, innovation, and society as a whole. Part IV looks at legal differences that may become important for corporate venture capitalists to consider, including securities, antitrust, …
Corporate Commitment To International Law, Jay Butler
Corporate Commitment To International Law, Jay Butler
Faculty Publications
Corporations are increasingly important actors in international law. But vital questions underlying this development have long gone unanswered: How and why do corporations commit to international law?
This article constructs a general account of business interaction with international legal obligation and suggests that a gateway to demystifying this persistent puzzle lies in corporate opinio juris.
Corporate opinio juris describes a company's subscription to a rule of international law, even though the company is not technically bound by that rule. This subscription functions as a kind of pledge that, once made, has sway over the company and its peers and symbiotically …
From The Fuggers To Justice Ginsburg, Nathan B. Oman
From The Fuggers To Justice Ginsburg, Nathan B. Oman
Popular Media
No abstract provided.
Thoughts On Religious Discrimination From The Cairo Geniza, Nathan B. Oman
Thoughts On Religious Discrimination From The Cairo Geniza, Nathan B. Oman
Popular Media
No abstract provided.
Religion And For-Profit Corporations: A Real Issue Hidden By Flimsy Arguments, Nathan B. Oman
Religion And For-Profit Corporations: A Real Issue Hidden By Flimsy Arguments, Nathan B. Oman
Popular Media
No abstract provided.
Reclassification Risks For Compensation Paid By S And C Corporations To Shareholder-Employees, Stephen R. Looney
Reclassification Risks For Compensation Paid By S And C Corporations To Shareholder-Employees, Stephen R. Looney
William & Mary Annual Tax Conference
No abstract provided.
Delaware Law As Lingua Franca: Theory And Evidence, Brian Broughman, Jesse M. Fried, Darian Ibrahim
Delaware Law As Lingua Franca: Theory And Evidence, Brian Broughman, Jesse M. Fried, Darian Ibrahim
Faculty Publications
Why would a firm incorporate in Delaware rather than in its home state? Prior explanations have focused on the inherent features of Delaware corporate law and on the positive network externalities created by so many other firms domiciling in Delaware. We offer an additional explanation: a firm may choose Delaware simply because its law is nationally known and thus can serve as a lingua franca for in-state and out-of-state investors. Analyzing the incorporation decisions of 1,850 venture-capitalist-backed start-ups, we find evidence consistent with this lingua franca explanation. Indeed, the lingua franca effect appears to be more important than other factors …
Naming, Identity, And Trademark Law, Laura A. Heymann
Naming, Identity, And Trademark Law, Laura A. Heymann
Faculty Publications
As the process of creation in the age of digital media becomes more fluid, one pervasive theme has been the desire for attribution: from the creator’s perspective, to receive credit for what one does (and to have credit not falsely attributed) and from the audience’s perspective, to understand the source of material with which one engages. But our norms of attribution reflect some inconsistencies in defining the relationship among name, identity, and authenticity. A blog post by a writer identified only by a pseudonym may prove to be very influential in the court of public opinion, while the use of …
Using - And Not Losing - Tax Losses, Part 1: Protecting Tax Losses From A Section 382 Ownership Change (Slides), Mark C. Van Deusen
Using - And Not Losing - Tax Losses, Part 1: Protecting Tax Losses From A Section 382 Ownership Change (Slides), Mark C. Van Deusen
William & Mary Annual Tax Conference
No abstract provided.
Using - And Not Losing - Tax Losses, Part 2 (Slides), Steven M. Friedman
Using - And Not Losing - Tax Losses, Part 2 (Slides), Steven M. Friedman
William & Mary Annual Tax Conference
No abstract provided.
A Primer On Protecting Tax Losses From A Section 382 Ownership Change, Mark C. Van Deusen
A Primer On Protecting Tax Losses From A Section 382 Ownership Change, Mark C. Van Deusen
William & Mary Annual Tax Conference
No abstract provided.
Choice Of Small Business Tax Entity, John W. Lee
Choice Of Small Business Tax Entity, John W. Lee
Faculty Publications
This article summarizes parts of Lee’s forthcoming article “A Populist Political Perspective of the Business Tax Entities Universe: Hey the Stars Might Lie But the Numbers Never Do,” 78 Texas L. Rev. 885 (2000). Conventional wisdom, says Lee, holds that the LLC, due to its limited liability and hassle-free single level of taxation, will supplant C and S corporations as the choice of entity for new businesses. In fact, in most jurisdictions corporate formations outnumber LLC formations 2:1 or more, and IRS Statistics of Income (SOI) projects that the S corporation will be the fastest growing tax entity for 2000 …
Corporate Philanthropy, Executives' Pet Charities And The Agency Problem, Jayne W. Barnard
Corporate Philanthropy, Executives' Pet Charities And The Agency Problem, Jayne W. Barnard
Faculty Publications
No abstract provided.
Time Changes: A Review Of To The End Of Time: The Seduction And Conquest Of A Media Empire, Jayne W. Barnard
Time Changes: A Review Of To The End Of Time: The Seduction And Conquest Of A Media Empire, Jayne W. Barnard
Faculty Publications
No abstract provided.
The Art Of Regulation Drafting: Structured Discretionary Justice Under Section 355, John W. Lee
The Art Of Regulation Drafting: Structured Discretionary Justice Under Section 355, John W. Lee
Faculty Publications
This article analyzes the 35-year evolution of the section 355 regulations from the perspectives of the jurisprudential dichotomy between general principles and detailed rules and administrative law theory as to agency discretion.
Executive Loans From Corporate Funds, Jayne W. Barnard
Executive Loans From Corporate Funds, Jayne W. Barnard
Faculty Publications
The author surveys the laws affecting loans made by a corporation to its executives, including the state loan enabling statutes, the applicable tax laws, and any disclosurerequirements. Also discussed is the applicability of Regulation G to loans made by a corporation to facilitate share purchases by its executives. Finally, the author enumerates the risks inherent in executive lending and makes suggestions for risk minimization.
Conflict Of Interest In The Board Room - Misconduct "Market Discipline" Cannot Kill, Jayne W. Barnard
Conflict Of Interest In The Board Room - Misconduct "Market Discipline" Cannot Kill, Jayne W. Barnard
Popular Media
No abstract provided.
Executives Raiding The Corporate Cookie Jar, Jayne W. Barnard
Executives Raiding The Corporate Cookie Jar, Jayne W. Barnard
Faculty Publications
No abstract provided.
The Debt-Equity Regulations (Section 385), Felix B. Laughlin
The Debt-Equity Regulations (Section 385), Felix B. Laughlin
William & Mary Annual Tax Conference
No abstract provided.
Choice Of Entities For Holding Real Estate: Corporations, Leonard L. Silverstein
Choice Of Entities For Holding Real Estate: Corporations, Leonard L. Silverstein
William & Mary Annual Tax Conference
No abstract provided.
Ca-7'S "Wisconsin Big Boy" Case Has Dire Implications In 482 Area, John W. Lee
Ca-7'S "Wisconsin Big Boy" Case Has Dire Implications In 482 Area, John W. Lee
Faculty Publications
The Seventh Circuit, in Wisconsin Big Boy, has recently indicated that arm's-length charges may not prevent a Section 482 reallocation among integrated multiple corporations. Mr. Lee analyzes this recent development and suggests that in the future the proper defense to a 482 attack may lie in a reasonable division of profits.