Banking and Finance Law Commons^™

ปัญหาการบังคับใช้กฎหมายว่าด้วยศุลกากร : กรณีมีการเรียกเก็บอากรตอบโต้การทุ่มตลาด อากรตอบโต้การอุดหนุน และอากรปกป้องจากการนำเข้าสินค้าที่เพิ่มขึ้น, ณิษา ปัณฐรัตนากุล

Chulalongkorn University Theses and Dissertations (Chula ETD)

การเรียกเก็บอากรตอบโต้การทุ่มตลาด อากรตอบโต้การอุดหนุน และอากรปกป้องจากการนำเข้าสินค้าที่เพิ่มขึ้น มีปัญหาการนำกฎหมายว่าด้วยศุลกากรมาใช้บังคับกับการเรียกเก็บอากรดังกล่าว ทั้งในเรื่องความรับผิดในการชำระอากรกรณีที่มีการใช้สิทธิประโยชน์ทางภาษีศุลกากร การกำหนดเบี้ยปรับและเงินเพิ่ม การคืนอากร การอุทธรณ์การประเมินอากร การนำบทกำหนดความผิดและบทกำหนดโทษตามกฎหมายว่าด้วยศุลกากรมาใช้บังคับ และการเรียกเก็บอากรสำหรับเศษหรือของที่ด้อยคุณภาพ ซึ่งเป็นปัญหาการบังคับใช้กฎหมายระหว่างหน่วยงานที่เกี่ยวข้อง วิทยานิพน์ฉบับนี้จึงมุ่งศึกษาแนวความคิดและเจตนารมณ์ในการเรียกเก็บอากรตอบโต้การทุ่มตลาด อากรตอบโต้การอุดหนุน และอากรปกป้องจากกการนำเข้าสินค้าที่เพิ่มขึ้น และนำเสนอข้อพิจารณาเกี่ยวกับปัญหาการบังคับใช้กฎหมายว่าด้วยศุลกากร ภายใต้พระราชบัญญัติการตอบโต้การทุ่มตลาดและการอุดหนุนซึ่งสินค้าจากต่างประเทศ พ.ศ. 2542 และพระราชบัญญัติมาตรการปกป้องจากการนำเข้าสินค้าที่เพิ่มขึ้น พ.ศ. 2550 โดยมีข้อเสนอแนะให้หน่วยงานที่เกี่ยวข้องกำหนดแนวทางปฏิบัติร่วมกัน โดยพิจารณาถึงเจตนารมณ์แห่งกฎหมายเป็นสำคัญ เพื่อให้การบังคับใช้กฎหมายเป็นไปอย่างมีประสิทธิภาพมากยิ่งขึ้น และแก้ไขบทบัญญัติในส่วนที่เกี่ยวกับการดำเนินการของกรมศุลกากรในการเรียกเก็บอากรตอบโต้การทุ่มตลาด อากรตอบโต้การอุดหนุน และอากรปกป้องจากการนำเข้าสินค้าที่เพิ่มขึ้น ให้สอดคล้องและเป็นมาตรฐานเดียวกัน

The Rules Of Professional Responsibility And Legal Finance: A Status Update, Anthony J. Sebok

Articles

Legal finance occurs when strangers fund litigation for profit. Traditionally looked upon with suspicion in the common law, and limited by the doctrines of champerty and maintenance, legal finance is now a thriving part of the American legal landscape. Legal finance has been promoted as a solution to the access-to-justice problems facing working and middle class Americans, as well as a new asset class for Wall Street. At the center of legal finance, however, are lawyers – not the lawyers who write the contracts for the financing – but the lawyers for the cases being financed.

Over the past decade, …

Cannabis Receiverships: The Alternative For State Legal Cannabis Businesses Seeking Financial Rehabilitation Locked Out Of Bankruptcy Court By The Controlled Substances Act, Ryan C. Griffith

Seattle University Law Review

This article explores how cannabis businesses suffer by being unable to utilize federal bankruptcy and explore state law receiverships as an alternative remedy to help cannabis businesses weather financial storms.

Part I explores the limitations and differences between a receivership and a bankruptcy. Part II discusses how state legal cannabis companies cannot seek financial rehabilitation in bankruptcy court due to cannabis being listed as a schedule I drug federally. Part III explores how receivership be used to help cannabis companies that cannot seek bankruptcy protection to financially rehabilitate themselves. Part IV details how a receiver can help a cannabis company …

Afterword: Why "Taming The Megabanks" Should Remain A Top Priority For Financial Regulators And Policymakers, Arthur E. Wilmarth Jr.

University of Colorado Law Review

No abstract provided.

Who's Looking Out For The Banks?, Jeremy C. Kress

University of Colorado Law Review

When the Gramm-Leach-Bliley Act authorized financial conglomeration in 1999, Professor Arthur Wilmarth, Jr. presciently predicted that diversified financial holding companies would try to exploit their bank subsidiaries by transferring government subsidies to their nonbank affiliates. To prevent financial conglomerates from taking advantage of their insured depository subsidiaries in this way, policymakers instructed a bank's board of directors to act in the best interests of the bank, rather than the bank's holding company. This symposium Article, written in honor of Professor Wilmarth's retirement, contends that this legal safeguard ignores a critical conflict of interest: the vast majority of large-bank directors also …

The Role Of Rival Litigation In Wilmarth's New Glass-Steagall, Heidi Mandanis Schooner

University of Colorado Law Review

No abstract provided.

The Tailors Of Wall Street, Graham S. Steele

University of Colorado Law Review

The narrative that emerged in the aftermath of the COVID-19 financial crisis has focused on nonbank financial intermediation as the primary vulnerability that plagued financial markets starting in March of 2020 and the exogenous nature of a public health crisis as a unique precipitating event. As a result, the crisis has largely been viewed as vindication for financial regulation as it applies to banks, with the Federal Reserve playing the role of heroic rescuer of the financial system.

This Article offers an alternative-and critical-analysis of the performance of banks during the COVID-19 financial crisis and the Fed's role as a …

Social Media, Securities Markets, And The Phenomenon Of Expressive Trading, John P. Anderson, Jeremy Kidd, George A. Mocsary

Lewis & Clark Law Review

A new category of retail stock trader has emerged: the “expressive” trader. An expressive trader is not motivated by profit alone, but trades as a form of social protest, political speech, or aesthetic expression. GameStop’s meteoric surge in price in January 2021 revealed the power expressive traders can exert on the market. This Essay explores the phenomenon of expressive trading and its implications for issuers, markets, and regulators. The Essay sets forth potential defensive measures available to issuers against the consequences of expressive trading, and cautions regulators against hasty action to address expressive trading.

The Promise Of Patent-Backed Finance For Smes And Universities, And Shifting Patent Eligible Subject Matter, Mattias Karlsson Dinnetz, Michael S. Mireles

Lewis & Clark Law Review

This Article reviews and addresses some of the problems concerning adequate capital to develop patented inventions and products, and inhibiting the widespread use of patents to raise financing. The Article divides the IP finance market into three separate, but interrelated markets and analyzes problems, including U.S. patent-eligible subject matter doctrine, within those markets impeding patent-backed financing. The Article provides numerous proposals, some of which are in the literature, and calls for additional research for addressing the issues.

Angels, Virgins, Demons, Whores: Moving Towards An Antiracist Praxis By Confronting Modern Investment Law Scholarship, Tara Van Ho

Faculty Articles

Racism is not a natural phenomenon. Historically, it was socialised into global exist existence through intentional acts that have become embedded parts of the international legal order and domestic social systems. Rejecting racism and developing alternative antiracist approaches similarly require intentionality. One area of concern for scholars is how our linguistic and framing choices perpetuate or reproduce racialised hierarchies. In this article, I employ I. Bennett Capers's 'Reading Black' methodology to interrogate racialised narratives embedded in four contributions to modern international investment law debates. The purpose is not to condemn the individual authors but to identify how the socialisation and …

Failure Of Mobile Money Services: Standards For Systemic Risk, Jonathan Greenacre, Benjamin Geva

Articles & Book Chapters

Against an overview analyzing the mobile money system, this article provides a preliminary criterion for determining potential systemic risk of collapse of a mobile money firm (MM firm). The article has two main components: first, defining systemic risk, it clarifies that systemic risk is likely to arise through a delay in returning customers’ funds from an MM firm in insolvency proceedings. Second, the article points out that determining whether this delay will have systemic consequences ought to consider diverse elements, particularly, the range of components of the economy which could be impacted by the failure of an MM firm, the …

Don't Let The Digital Tail Wag The Transformation Dog: A Digital Transformation Roadmap For Corporate Counsel, Michele M. Destefano, Tellmann P. Bjarne, Daniel Wu

Articles

Due in part to the COVID-19 pandemic, enhancements in technology, as well as shifts in the macroeconomic and socioeconomic dynamics of globalization, Digital Transformation (DT) has become an enterprise-wide imperative for most multinational companies (MNCs). As a result, legal departments are being challenged to embrace enterprise DT and start their own departmental DT journeys. Despite these trends, there is little scholarship and research about how MNC legal departments are addressing the DT challenge. How are General Counsel (GCs) currently approaching DT? Is what they are doing effective and value-accretive? And importantly, how should GCs approach DT to best generate value? …

Non-Debt And Non-Bank Financing For Home Purchase: Promises And Risks, Shelby D. Green

American University Business Law Review

No abstract provided.

Credit Scoring Duality, Pamela Foohey, Sara Sternberg Greene

Scholarly Works

Credit scoring is central to people’s financial growth and prosperity or financial decline and stagnation. People with a good credit score and accompanying credit report can buy opportunities to advance economically. The benefits they reap from their attractiveness to lenders and employers helps feed their future success. In contrast, people with a fair or poor credit score become stuck in cycle of high interest rates and costly loan terms, large required down payments, and denied applications for rentals, cell phone plans, and employment. Employers, service providers, lenders, and alternative financial service providers have begun to use alternative credit scoring models, …

Governing Fintech 4.0: Bigtech, Platform Finance, And Sustainable Development, Douglas Arner, Ross Buckley, Kuzi Charamba, Artem Sergeev, Dirk Zetzsche

Fordham Journal of Corporate & Financial Law

Over the past 150 years, finance has evolved into one of the world’s most globalized, digitized, and regulated industries. Digitalization has transformed finance, but also enabled new entrants over the past decade in the form of technology companies, especially FinTechs and BigTechs. As a highly digitalized industry, incumbents and new entrants alike are increasingly pursuing similar approaches and models, focusing on the economies of scope and scale typical of finance and the network effects typical of data. Predictably, this has resulted in the emergence of large digital finance platforms. We argue that the combination of digitalization, new entrants (especially BigTechs), …

Direct Liability And Veil-Piercing: When One Door Closes, Another Opens, King Fung Tsang, Katie Ng

Fordham Journal of Corporate & Financial Law

Piercing the corporate veil has been substantially limited in English law since Prest v. Petrodel. This contraction coincides with the development of the direct liability doctrine which attaches liability directly on the parent company. The authors argue that the shift from using piercing the corporate veil to direct liability is a positive development as it gives English courts a better tool to combat the abuse of separate legal personality. However, compared the English doctrines with their counterparts under the U.S. laws, it is argued that the much broader U.S. piercing doctrine makes the expansion of direct liability doctrine unnecessary in …

Delaware’S Dominance, Wyoming’S Dare: New Challenge, Same Outcome?, Pierluigi Matera

Fordham Journal of Corporate & Financial Law

Despite increasing criticism, Delaware’s dominance in corporate law has not experienced a significant decline: as of today, 67.8 percent of Fortune 500 companies are still incorporated in its jurisdiction. Nevada is known as Delaware’s most important competitor, with an aggressive strategy that has overridden the efforts of any other jurisdiction. Yet, its success has been limited to a specific market segment: small firms with low institutional shareholding and high insider ownership.

Scholars suggest several explanations for both the rise and the staying power of Delaware. These explanations are essentially subsumed under the credible commitment theory and the network theory. According …

The Cryptic Nature Of Crypto Digital Assets Regulations: The Ripple Lawsuit And Why The Industry Needs Regulatory Clarity, Jacqueline Hennelly

Fordham Journal of Corporate & Financial Law

The tension and associated time lag between technology and regulation has been well documented. Paradigmatic of this phenomenon is the global evolution of blockchain technology and digital assets. Digital assets in the blockchain allow users to transact directly without financial intermediaries. However, the regulatory guidelines for the assets, their issuance, and the subsequent transactions are unclear. The Securities and Exchange Commission (SEC) has filed an action to apply its existing regulations and the judicial interpretations to Ripple’s issuance of XRP, its token, and Ripple’s control over subsequent user transactions of XRP. This Note uses SEC v. Ripple as a case …

The Twenty-First Annual A.A. Sommer, Jr. Lecture On Corporate, Securities & Financial Law At The Fordham Corporate Law Center, Matthew Diller, G. Jeffrey Boujoukos, Ben A. Indek, Allison Herren Lee

Fordham Journal of Corporate & Financial Law

No abstract provided.

Here To Stay: Wrestling With The Future Of The Quickly Maturing Spac Market, Matthew Diller, Rick Fleming, Stephen Fraidin, Aj Harris, Gregory F. Laufer, Mark Lebovitch, Gregg A. Noel, Hester M. Peirce, Usha R. Rodrigues, Mike Stegemoller, Verity Winship, Douglas Ellenoff

Fordham Journal of Corporate & Financial Law

No abstract provided.