Published: 2022-04-07
Articles
The Global Shadow Bank–Systematic Risk and Tax Policy Objectives: The Uncertain Case of Foreign Hedge Fund Lending to U.S. Borrowers and Transacting in U.S. Debt Securities
643–682
Abstract
The structure of the global financial system has drastically changed in the last few decades with the rise of what has been called a shadow banking...
Exclusion from Income of Compensation for Services and Pooling of Labor Occurring in a Noncommercial Setting
683–697
AbstractWhen cash is received for services, it typically will constitute gross income to the recipient. But what if the payments are made in a...