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- Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank); Securities and Exchange Commission (SEC); Rulemaking; Dodd-Frank Section 953(b); Administrative Procedure Act (APA); D.C. Circuit Court of Appeals; Pay Ratio disclosure; CEO Compensation; Congress; Soft Pay Cap; Median Compensation; Chevron Deference; Independent Compensation Committee; "Median Employee"; Item 402 of Regulation S-K; Say-on-Pay Votes; Cost of Compliance; De Minimis Exception; Congress; "Name and Blame"; Business Roundtable v. SEC; Chamber of Commerce v. SEC; American Equity Investment Life Insurance Co. v. SEC; "Uncertain Legal Status"; National Association of Manufacturers v. SEC; Arbitrary and Capricious Standard; Amending 953(B) (1)
- Drug Price Competition and Patent Term Restoration Act of 1984; Hatch-Waxman Act; Prescription Drug Prices; Generic Drug Manufacturers; Generic Drug Application Process; Consumer Protection; Reverse Payments; Citizen Petitions; Product Hopping; Misclassiication of Drugs; Mylan Pharmaceuticals; EpiPen; Price Gouging; Food and Drug Administration; Generic Drug User Fee Amendments of 2012 (GDUFA); Sherman Antitrust Act; Monopilization of the Pharmaceutical Industry; New Drug Application (NDA); Brand-Name Drug Application Process; Abbreviated New Drug Application (ANDA); Exclusive Right to Market; Federal Trade commission Act (FTCA); Unfair Methods of Competition; "Unfair or Deceptive Acts or Practices"; "Pay-for-Delay"; Patent Infringement; FTC v. Actavis; Administrative Procedure Act (APA); "Eleventh Hour" Petitions; Medicaid and Medicare; "Innovator" and "Non-Innovator" Drugs; Schemes to Coerce Patients; "Soft Switch"; Pharmacy Benefit Managers (PBMs); Oversight Committees; Proposed Amendments; Reverse Payment Penalty; (1)
- Environmental Protection Agency (EPA); Clean Power Plan; Carbon Dioxide Emissions Reduction; Fossil Fuel-Fired Power Plants; Target Reduction Rates; Administrative Deference; International Climate Change Efforts; Economic Ramifications; Utility Rates; Electric Grid Reliability; Chevron Deference; UARG v. EPA; Michigan v. EPA; Interim Target Goals; Flexible Regulations; Compliance Formula; Endangerment Finding; Section 111(D) of the Clean Air Act; Legislative Intent; "Appropriate and Necessary" Standard; Costs of Implementation; "Tailpipe Rule"; Health Benefits (1)
- Foreign Tax Credit; I.R.C. § 7701(o); Economic Substance Doctrine; Structuring; Foreign Tax Credit Regime; Tax Abuse; Circuit Split; Bank of New York Mellon Corp. v. Commissioner (1)
- Second Circuit; Fifth Circuit; Eighth Circuit; Bright Line Rule; I.R.C. §§ 901-909; Sham Transactions; Subjective Non-Tax Business Purpose; Bank of New York (BNY); Structured Trust Advantaged Repackaged Securities (STARS); Internal Revenue Service (IRS); Barclays Bank PLC; Tax Court; Common Law Doctrine; Gregory v. Helvering; Gilbert v. Commissioner; Frank Lyon Co. v. United States; Health Care and Education Reconciliation Act; Fail Presumption; Bifurcation; Tax Benefits as Profit; Compaq Comput. Corp. & Subsidiaries v. Commissioner; IES Industries v. United States; Congressional Intent; (1)
Articles 1 - 5 of 5
Full-Text Articles in Administrative Law
A Bridge Too Far: A Critical Analysis Of The Securities And Exchange Commission's Approach To Equity Market Regulation, John Polise
Brooklyn Journal of Corporate, Financial & Commercial Law
Using the framework articulated by Thomas S. Kuhn in his book, The Structure of Scientific Revolutions, this Article traces the evolution of equity market regulation in terms of its epistemological foundations and operative paradigms. It examines the SEC’s growth from a more passive partner with the securities industry to being an aggressive and perhaps overly intrusive arbiter of equity market operations. This Article identifies two distinct paradigms of securities regulation—the “Self-Regulatory Paradigm” and the “Micro-Intervention Paradigm.” The Self-Regulatory Paradigm and the Micro-Intervention Paradigm are not compatible, and this Article explains how the intellectual dissonance between them ultimately allowed the Micro-Intervention …
Putting The Substance Back Into The Economic Substance Doctrine, Nicholas Giordano
Putting The Substance Back Into The Economic Substance Doctrine, Nicholas Giordano
Brooklyn Journal of Corporate, Financial & Commercial Law
The foreign tax credit, which saves U.S. taxpayers from paying both foreign and domestic income taxes on the same income, is critical to facilitating global commerce. However, as savvy taxpayers discover increasingly complicated ways to abuse the foreign tax credit regime through the structuring of business transactions, courts have become increasingly skeptical of the validity of those transactions. Using the economic substance doctrine, a common law doctrine codified in 2010 at I.R.C. § 7701(o), courts will disallow tax benefits stemming from a transaction that is not profitable absent its tax benefits, and which the taxpayer had no incentive to undertake …
The Legal Climate On Climate Change: The Fate Of The Epa's Clean Power Plan After Michigan And Uarg, Israel Katz
The Legal Climate On Climate Change: The Fate Of The Epa's Clean Power Plan After Michigan And Uarg, Israel Katz
Brooklyn Journal of Corporate, Financial & Commercial Law
One of the centerpieces of the United States’ effort to combat climate change is the Environmental Protection Agency’s (EPA) controversial Clean Power Plan, which consists of the first-ever federal regulations requiring states to achieve massive carbon dioxide emissions reductions from existing fossil fuel-fired power plants. The regulations operate by setting interim and final emissions target dates for states to ultimately reach an aggregate 32% reduction in carbon emissions by the year 2030. This Note argues that the current regulations will not survive judicial scrutiny, because the U.S. Supreme Court has moved away from traditional administrative deference in instances where an …
Full Disclosure: Moving Beyond Disclosure Regulations To Affirmative Regulation Of Executive Compensation, Christopher Saverino
Full Disclosure: Moving Beyond Disclosure Regulations To Affirmative Regulation Of Executive Compensation, Christopher Saverino
Brooklyn Journal of Corporate, Financial & Commercial Law
In the period following the financial crisis of 2008, Congress passed the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank), which compelled the Securities and Exchange Commission (SEC) to engage in substantial rulemaking. The Dodd-Frank mandate in Section 953(b) required the SEC to promulgate a rule, which it eventually finalized and is currently known as Pay Ratio Disclosure. Historically, SEC rulemaking has received great deference when rules are judicially challenged. However, following the passage of Dodd-Frank, the D.C. Circuit Court of Appeals has begun to grant less deference to SEC rulemaking where it has found that the SEC has …
Abuse Of The Hatch-Waxman Act: Mylan's Ability To Monopolize Reflects Weaknesses, Kieran Meagher
Abuse Of The Hatch-Waxman Act: Mylan's Ability To Monopolize Reflects Weaknesses, Kieran Meagher
Brooklyn Journal of Corporate, Financial & Commercial Law
The Drug Price Competition and Patent Term Restoration Act of 1984, better known as the Hatch-Waxman Act, is intended to lower the average price paid by consumers for prescription drugs. The Hatch-Waxman Act attempts to do so by simplifying the application process for generic drug manufacturers, allowing generic drug applications to circumvent the lengthy FDA testing and approval process that brand-name manufacturers must undergo. Though the Hatch-Waxman Act has successfully created a clear path to the market for generic drugs, it contains loopholes that allow brand name and generic companies to engage in practices aimed at maximizing monopoly profits, effectively …