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Article
Publication date: 8 May 2018

Anthony R.G. Nolan, Edward T. Dartley, Mary Burke Baker, John ReVeal and Judith E. Rinearson

To describe several key legal and regulatory considerations for initial coin offering (ICO) issuers and investors seeking to navigate some of the regulatory waters in the…

Abstract

Purpose

To describe several key legal and regulatory considerations for initial coin offering (ICO) issuers and investors seeking to navigate some of the regulatory waters in the rapidly developing space of Bitcoin, Ether, and other cryptocurrencies.

Design/methodology/approach

Explains securities law, commodities law, tax and anti-money laundering considerations. Introduces the SAFT (Simple Agreement for Future Tokens) and provides a future outlook.

Findings

The dramatic rise in value of Bitcoin, Ether, and other cryptocurrencies in 2017 generated great interest in initial coin offerings as a new form of financing on the part of both investors and companies seeking to raise funds. At the same time, ICOs raise a myriad of complex legal issues in a rapidly evolving regulatory environment in the United States and around the world. Recent regulatory actions make it more likely that most ICOs will be considered to be securities offerings.

Originality/value

Practical guidance from experienced finance, investment management, consumer financial service, tax, and payment systems lawyers.

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Article
Publication date: 8 June 2012

Roger S. Wise and Mary Burke Baker

The purpose of this paper is to explain the proposed Foreign Account Tax Compliance Act (FATCA) regulations released on February 8, 2012 by the US Treasury Department and…

Abstract

Purpose

The purpose of this paper is to explain the proposed Foreign Account Tax Compliance Act (FATCA) regulations released on February 8, 2012 by the US Treasury Department and the Internal Revenue Service (IRS).

Design/methodology/approach

The paper provides an overview of the changes to prior FATCA guidance in the proposed regulations, including the definition of a foreign financial institution (FFI), due diligence requirements to identify US accounts, procedures to verify compliance, phase‐in information required to be reported, verification procedures, definitions of FFIs that are “deemed” to meet the FATCA requirements, definition of “passthru” payments, explanation of exemptions from withholding related to certain “grandfathered obligations,” temporary relief for FFIs with non‐compliant affiliates, and a proposed intergovernmental approach to FATCA implementation through domestic reporting and reciprocal automatic exchange of information.

Findings

The paper reveals that the FATCA grew out of Congressional concern that US taxpayers were evading taxes by failing to report US‐source income on assets held abroad. The FATCA legislation left many of the details on implementation to the US Treasury and IRS. The intergovernmental framework is not a done deal. The proposed reciprocal, automatic exchange of information would be a sea change from existing US information reporting practices and is sure to be controversial.

Originality/value

The paper provides expert guidance from experienced financial institutions lawyers.

Details

Journal of Investment Compliance, vol. 13 no. 2
Type: Research Article
ISSN: 1528-5812

Keywords

Content available
Article
Publication date: 8 June 2012

Henry A. Davis

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103

Abstract

Details

Journal of Investment Compliance, vol. 13 no. 2
Type: Research Article
ISSN: 1528-5812

Content available
Article
Publication date: 1 March 2006

Jeannette Oppedisano and Kenneth Laird

This article presents a pedagogical model that utilizes students as primary researchers in the identification, interviewing, and then reporting on women entrepreneurs as a…

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1066

Abstract

This article presents a pedagogical model that utilizes students as primary researchers in the identification, interviewing, and then reporting on women entrepreneurs as a major component of a multidisciplinary entrepreneurship course. The purpose of the course is to attract students who may not be familiar with the entrepreneurship concept itself, the role of women in such economic ventures, or the possibilities for people like themselves in such a career avenue. Students are exposed to the accomplishments of women entrepreneurs throughout U.S. history in the broad categories of agriculture and mining; construction; communication; manufacturing; service (both for profit and not-for-profit); transportation; and wholesale and retail trade. This content experience is then enhanced by the studentsʼ own direct interaction with and interviewing of women entrepreneurs. The implementation, potential outcomes, and possible adaptations of the course are described, and this transformational learning process model is illustrated.

Details

New England Journal of Entrepreneurship, vol. 9 no. 2
Type: Research Article
ISSN: 2574-8904

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Article
Publication date: 1 March 1973

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here…

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 1 no. 3
Type: Research Article
ISSN: 0090-7324

Content available
Book part
Publication date: 19 December 2017

Karin Klenke

Abstract

Details

Women in Leadership 2nd Edition
Type: Book
ISBN: 978-1-78743-064-8

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Article
Publication date: 1 March 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here…

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 2 no. 3
Type: Research Article
ISSN: 0090-7324

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Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

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The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

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Article
Publication date: 1 March 1975

Tom Schultheiss and Linda Mark

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to…

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100

Abstract

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

Details

Reference Services Review, vol. 3 no. 3
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 1 June 1993

Ronald J. Burke

Increasing research attention has been devoted to understanding the roles and responsibilities of boards of directors of North American corporations (Gillies, 1992; Lorsch…

Abstract

Increasing research attention has been devoted to understanding the roles and responsibilities of boards of directors of North American corporations (Gillies, 1992; Lorsch & Maclver, 1989; Fleischer, Hazard & Klipper, 1988). This has resulted, in part, from increased interest in corporate governance. Scholars continue to explore and debate the question of who controls and is responsible for the activities and performance of corporations in a democratic society (Vance, 1983; Worthy & Neushel, 1982). In addition, the veil of privacy that had historically been accorded CEOs and board members is slowly being lifted. As a result, information about the membership and working of corporate boards of directors is starting to accumulate (Gillies, 1992). Corporate boards of directors also came under increased scrutiny and criticism during the 1980s because of specific decisions made by them (e.g. hostile takeovers, mergers and acquisitions, golden parachutes, excessive levels of executive compensation) and the generally low performance levels of North American organisations in the international marketplace. The latter has resulted in several suggestions for improving the effectiveness of corporate boards (Barrett, 1993; Patton & Baker, 1987; Salmon, 1993; Leighton & Thain, 1993). Suggestions have included the separation of the CEO/Board chairman roles, improved selection of directors, training of directors, clarifying roles and responsibilities of directors (and CEOs), and replacing directors who are not performing well.

Details

Equal Opportunities International, vol. 12 no. 6
Type: Research Article
ISSN: 0261-0159

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