The Foreign Account Tax Compliance Act (FATCA) represents a powerful response by the United States to flagrant offshore tax evasion. Although the new reporting regime has been criticized as unilateral and extraterritorial, this short article, prepared for a symposium hosted by Pepperdine Law...

This paper examines some of the international implications of the U.S. Grokster litigation and the parallel Kazaa case that was recently decided by the Federal Court of Australia. Neither court addressed the international aspects of the holdings. This is a significant gap: P2P products and...

We use panel data for listed firms from China for 2013-2021 to examine the association between their export earnings and trade finance, particularly those receiving trade loans. Results show that a percent increase in trade finance loan is associated with 0.067-0.083 percent increase in export...