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This paper describes the relevance to lawyers and law students of the concept of income for tax purposes and tax policy. Three reasons are given for law practitioners to have an understanding of the policies underlying tax legislation: the complexity of the legislation; the fact that it can...
Persistent link: https://www.econbiz.de/10013036637
In the past year, a number of new financial transactions (such as the Fantex, Upstart and Pave transactions) have emerged that allow individuals to raise funds by offering a percentage interest in their future earnings. Unlike traditional lending arrangements, these structures essentially enable...
Persistent link: https://www.econbiz.de/10013062223
This paper considers possible tax implications of the merger between a wholly-owned subsidiary of Domestic Co, Inc. and … International Co, Ltd, which took place on November 10, 2008. Even though the merger is structured in a way that it will most likely … included in the merger agreement. Specifically, this particular merger agreement does not have a tax warranty requiring the …
Persistent link: https://www.econbiz.de/10013062974
--from what a merger actually is (from the perspective of their distinctive areas of legal experience and expertise …
Persistent link: https://www.econbiz.de/10012828971
, to encourage simple, outright gifts, and to eliminate some of the major abuses in the current gift tax regime. To …
Persistent link: https://www.econbiz.de/10013032139
actually reduce consumer surplus which opposes the use of an efficiency defense in merger control. …
Persistent link: https://www.econbiz.de/10010360044
We analyze the effects of structural remedies on merger activity in a Cournot oligopoly when the antitrust agency … induces strictly price-decreasing mergers. Finally, under incomplete information an effcient merger type is to be doomed to …
Persistent link: https://www.econbiz.de/10010340565
that would prevent a merger from harming consumers for 1,014 mergers affecting 12,325 antitrust markets scrutinized by the … concerns about the Commission’s merger enforcement being too lax. …
Persistent link: https://www.econbiz.de/10012668490
scrutinized by the European Commission between 1995 and 2014. We show that concentration, as measured by the market-specific post-merger … dimension analyzed. Strict past merger enforcement negatively correlates with concentration. Yet, this effect is stronger in the …
Persistent link: https://www.econbiz.de/10012421242
Persistent link: https://www.econbiz.de/10014304679