Business

Thinking Through OIRA Review of Tax Regulations

OIRA review of significant tax rules raises new questions about the shape of centralized administrative oversight.

Preventing the Sharing Economy From Abusing Your Data

Scholars argue that consumer protection law can address sharing economy firms’ potential to abuse information.

Negative News for European Union Bank Failure Board

An audit report criticizes the Single Resolution Mechanism and proposes improvements for the EU banking union.

Philadelphia’s Fight Over Pay History

City ordinance prohibiting employers from asking about past salaries remains in limbo in federal court.

The Brave New World of Bitcoin

South Korea takes steps to regulate cryptocurrency amid speculation concerns.

Proposed Regulation Would Change How Tipped Workers Get Paid

A new deregulatory measure would allow employers to keep tips received by their employees.

Improve Regulation, Do Not Repeal It

The deregulatory agenda should be replaced with a regulatory improvement agenda.

Combating Pump and Dump in Crowdfunding Markets

New article shows how small businesses and startups may trade shares fairly and efficiently.

Bank Regulators Aim to Alter Securities Trade Rules

The period within which securities transactions must settle is likely to shrink to match SEC rule change.

Do Shareholders Actually Have “Contracts” with Delaware Corporations?

Legal scholar argues that Delaware’s longstanding use of contract metaphor should be fixed.

The Case for Regulating Tax Return Preparers

Researchers insist that tax return preparers should be required to demonstrate competency.

Navigating Sales Taxes in Online Markets

States reconsider traditional sales tax requirements for e-commerce retailers.