Global ETD Search

1	Currency Sovereignty in the Future: Cryptocurrency Policy in the US and China Lisle, Lily 01 January 2018 (has links) Why are the US and China regulating cryptocurrency? This paper first uses linear regression to model the relationship between the US dollar and Bitcoin, and separately, the Chinese Renminbi and Bitcoin. Next, legal text is analyzed to make the comparative case for the United States' and China's legal responses to new advances in cryptocurrency, and how it shows threats to the traditional definition and control of currency. Cryptocurrency exchange rates executive power People's Bank of China United States regulation Banking and Finance Law Law and Economics
2	The Foreign Account Tax Compliance Act: The Solution or the Problem? Chou, Sophie S 01 January 2016 (has links) Tax evasion has been happening for decades, but after the highly publicized cases with two foreign banks, LGT and UBS, the United States (US) is cracking down on tax evaders. The latest addition to the Internal Revenue Service (IRS)’s repertoire of enforcement tools is the Foreign Account Tax Compliance Act, otherwise known as FATCA. The Act was enacted to incentivize tax information release by foreign financial institutions (FFIs) who would otherwise face a 30% withholding tax on any US source income. The question was whether or not the design of the Act and its implementation successfully met this goal. This paper explores the history leading up to FATCA’s creation, beginning from the basic data underlying tax evasion. With the US losing approximately $100 billion a year of tax revenue, the IRS is keen on reducing the money flow out of the US. It will dig deeper into the facts of the LGT and UBS cases which led to Congress’s realization that their other enforcement mechanisms were not sufficient and describe FATCA’s unintended impact. Through researching articles on the predicted impact of FATCA, surveys of FFIs, testimonials from US citizens, this paper will explain how FATCA has unfortunately detrimentally impacted FFIs and US citizens living abroad. FATCA tax evasion Foreign Account Tax Compliance Act LGT UBS foreign financial institutions Accounting Law Banking and Finance Law Courts Legislation Taxation-Transnational Tax Law Transnational Law
3	State-Financed Merger and Acquisition Activity in Germany as a Catalyst for Robust Chinese Patent Law Enforcement Payne, Bridget Áine 01 January 2018 (has links) Germany’s economic dominance in Europe, generous investment incentives, and technical manufacturing prowess has encouraged an influx of Chinese-led inbound activity, concentrated in high-tech sector mergers and acquisitions. A close examination of these M&As yields evidence of systemic Chinese state-financing through both state-owned and private vehicles that likely stems from China’s “Made in China 2025” policy, which hopes to stem capital outflow and to indigenize technological innovation. As Germany braces for what it sees to be continuous attempts by China to take patented German technology through M&As, it worries that Chinese patent law will allow for rampant patent infringement by copycat Chinese entities. This paper presents an overview of the root causes of China’s heavy economic activity in Germany, as well as an analysis of the legal concerns held by German firms based on a close reading of the Patent Law of the People’s Republic of China and strategic recommendations for German companies hoping to work with or in China. Patent Law IP Law Intellectual Property IP German Patent Law Chinese Patent Law Chinese Law China Law German Law Germany Law European Union Antitrust and Trade Regulation Banking and Finance Law Commercial Law Comparative and Foreign Law Contracts Courts European Law Intellectual Property Law International Law International Trade Law Law and Economics Law and Politics Litigation

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