The shorter lifetime of the firm in the age of the corporate rescue culture Something strange is going on. Insolvency regulators and policymakers want to rescue more firms. At the same time, the expected lifetime of businesses is declining. Tim Verdoes • April 04, 2014
How to tax Bitcoin? Bitcoin, a decentralized cryptocurrency with no government or central bank, grabbed the public attention as its value skyrocketed at the beginning of 2012. Aleksandra Bal • April 03, 2014 • 1 comment
The Swiss watch industry is bankrupt At Baselworld 2014 – the world’s biggest and important event for the international watch industry – no smart watch can be found. An early warning sign of the industry’s existential crisis. Jan Adriaanse • April 01, 2014 • 1 comment
From bilateralism to multilateralism in international taxation Multilateralism is gaining popularity in international taxation. Is the focus shifting from bilateral towards multilateral agreements? Dirk Maarten Broekhuijsen and Frits Witpeerd • March 21, 2014 • 3 comments
Conflict on the Crimea This weekend, in a hastily organized referendum, Crimean voters decide on staying with Ukraine or moving to Russia. Whatever the decision, it will not end the conflict on the status of the Crimea. Joop de Kort • March 14, 2014
ESMA’s role as European Supervisory Authority ESMA was assigned the role of European financial supervisor. Questions on the validity of the powers of ESMA to overrule decisions of national supervisory authorities however remained. The Court strengthened the role of ESMA in a recent case. Meehea Park • February 02, 2014
Does Shell pay enough, too much, or too little corporate tax? It is disputed that corporations use subsidiaries to reduce their tax rate. But isn’t that the purpose of companies: creating value? Do governments facilitate them? What about ethical considerations? Is disclosure of tax transparent? Let’s look at Shell. Tim Verdoes • November 15, 2013
Playing a Workout Game in Zambia Should we use simulation games in law schools? A recent experience in the field of insolvency law and workouts suggests we should. Jan Adriaanse • November 06, 2013
European business rescue: looking for the best approach The European Commission has taken the next step in improving insolvency laws, especially related to business rescue. Bob Wessels • October 07, 2013
