The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where these companies’ shareholders reside

The OTC derivatives markets all over the world have shown tremendous growth in recent years. In the wake of the present financial crisis, which is believed to have been exacerbated by OTC derivatives, increasing attention is being paid to analysing the regulatory environment of these markets. In...

The aim of this paper is to provide a comparative analysis of out-of-court alternatives in Latin America. It focuses on the importance of these alternatives to restore financial viability to troubled companies in a scenario of recurrent regional instability. The importance of out-of-court...

The China - Raw Materials dispute recently arbitrated by the WTO opposed China as defendant to the US, the EU and Mexico as claimants on the somewhat unusual issue of export restrictions on natural resources. For the claimants, Chinese export restrictions on various raw materials, of which the...

This paper argues that in revising the Takeover Bid Directive, EU policymakers should adopt a neutral approach toward takeovers, i.e. enact rules that neither hamper nor promote them. The rationale behind this approach is that takeovers can be both value-creating and value-decreasing and there...

In September 2008, the EU replaced national-level regulation on Maximum Residue Levels (MRLs) in pesticides with harmonized Community-wide regulation. Using data on pesticide MRLs for 53 trading partners over 2005-2014, we examine the effects of this harmonization on both intra- and extra-EU...