Business Commons^™

Remic Tax Enforecement As Financial-Market Regulator, Bradley T. Borden, David J. Reiss

Bradley T. Borden

Lawmakers, prosecutors, homeowners, policymakers, investors, news media, scholars and other commentators have examined, litigated, and reported on numerous aspects of the 2008 Financial Crisis and the role that residential mortgage-backed securities (RMBS) played in that crisis. Big banks create RMBS by pooling mortgage notes into trusts and selling interests in those trusts as RMBS. Absent from prior work related to RMBS securitization is the tax treatment of RMBS mortgage-note pools and the critical role tax enforcement should play in ensuring the integrity of mortgage-note securitization.

This Article is the first to examine federal tax aspects of RMBS mortgage-note pools formed …

Business And Non-Profit Organizations Facing Increased Competition And Growing Customers' Demands (Vol. 10), Anna Ujwary-Gil

Anna Ujwary-Gil

The major issues analyzed in the papers referred to: • business and non-profit organizations as an object of scientific research, • business and non-profit organizations in market economy, • modern tools for business and non-profit organizations management • business and non-profit organizations – global and regional aspects, • financial aspects of managing business and non-profit organizations.