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Full-Text Articles in Law

Testimony Before The U.S. House Committee On Agriculture On The “Discussion Draft: The Derivatives Market Transparency And Accountability Act Of 2009.”, Michael Greenberger Jan 2009

Testimony Before The U.S. House Committee On Agriculture On The “Discussion Draft: The Derivatives Market Transparency And Accountability Act Of 2009.”, Michael Greenberger

Congressional Testimony

Testimony before the U.S. House of Representatives, Committee on Agriculture. 111th Congress, 1st Session (2009).


Testimony Of Michael Greenberger Before The Commodity Futures Trading Commission On “Excessive Speculation: Position Limits And Exemptions.”, Michael Greenberger Jan 2009

Testimony Of Michael Greenberger Before The Commodity Futures Trading Commission On “Excessive Speculation: Position Limits And Exemptions.”, Michael Greenberger

Congressional Testimony

Testimony before the Commodity Futures Trading Commission (August 5, 2009).


Deleveraging Microfinance: Principles For Managing Voluntary Debt Workouts Of Microfinance Institutions, Deborah Burand Jan 2009

Deleveraging Microfinance: Principles For Managing Voluntary Debt Workouts Of Microfinance Institutions, Deborah Burand

Articles

This paper focuses on the challenges of responding to a deleveraging of the microfinance sector and offers guidelines for stakeholders in microfinance-regulators, policymakers, investors (debt and equity), donors, and microfinance providers-for how to address these challenges in the context of a microfinance institution debt workout so as to minimize undue disruption and damage to the microfinance sector as a whole.


Reconsidering The Taxation Of Foreign Income, James R. Hines Jr. Jan 2009

Reconsidering The Taxation Of Foreign Income, James R. Hines Jr.

Articles

The purpose of this Article is to analyze the consequences of taxing active foreign business income,1 and in particular, to compare a regime in which a home country taxes foreign income to a regime in which it does not. In practice, countries typically do not adopt such extreme policy positions. For example, a country such as France, which largely exempts foreign business income from taxation, nevertheless taxes small pieces of foreign income;2 and a country such as the United States, which attempts to tax the foreign incomes of U.S. corporations, permits taxpayers to defer home country taxation in some circumstances, …