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  • John C. Coffee, Jr. – Mass Torts and Corporate Strategies: What Will the Courts Allow? By John C. Coffee, Jr.
  • Compliance’s Next Challenge: Polarization By Miriam H. Baer
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  • Climate Disclosure Line-Drawing and Securities Regulation By Virginia Harper Ho
  • Board Committee Charters and ESG Accountability By Lisa M. Fairfax
  • Asset Managers as Regulators Comment bubble 1 By Dorothy S. Lund
  • Reforming the Macroprudential Regulatory Architecture in the United States By Kathryn Judge and Anil Kashyap
  • Predicting the Unpredictable: What Will Musk Do Next? By John C. Coffee, Jr.
Editor-At-Large Reynolds Holding

The CLS Blue Lion logo Sky Blog

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Columbia Law School's Blog on Corporations and the Capital Markets

Editorial Board John C. Coffee, Jr. Edward F. Greene Kathryn Judge

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How CEO Bonuses and Taxes Have Affected the Offshoring of Corporate Activity

By Katie Boylen, Fabio B. Gaertner and Melissa Martin May 18, 2023 by renholding

Executive compensation and corporate taxation are both hot button issues, but can they be related? In a recent paper, we examine how CEO bonus contracts reinforce global tax incentives and show that executive pay practices helped drive corporate activity …

The Unsung Upside of Share Repurchases

By Richard A. Booth June 15, 2022 by renholding

Stock repurchases by issuing corporations have always been controversial. But they have become even more so recently because of the perception that the excess funds used to finance buybacks have come from tax cuts and other sources (such as government …

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Why Delaware and England Win the Global Corporate Law Race

By Ido Baum and Dov Solomon April 14, 2022 by renholding

What makes the corporate laws of some jurisdictions more attractive for entrepreneurs and investors than others in the global arena? Within the United States, the competition among state laws is a popular explanation for Delaware’s corporate law prominence. However, interjurisdictional …

Offshore Activities and Corporate Tax Avoidance

By Zhihong Chen, Ole-Kristian Hope, Qingyuan Li and Yongbo Li December 9, 2021 by renholding

Taxation of multinational companies (MNCs) has received increasing attention from politicians, the media, regulators, and academics. While the popular press provides considerable anecdotal evidence that large MNCs pay lower taxes than their domestic counterparts, academic research provides mixed evidence on …

How Does Removing the Tax Benefits of Debt Affect Firms?

By Ali Sanati July 20, 2021 by renholding

Almost all countries have historically allowed businesses to write off interest expenses against taxable income. Critics argue that the tax-favored status of debt has created a corporate debt pile-up, thereby exacerbating economic downturns. This argument, which gained more attention after …

Does Corporate Social Responsibility Reduce Profit Shifting?

By Iftekhar Hasan, Panagiotis Karavitis, Pantelis Kazakis and Woon Sau Leung February 21, 2019 by renholding

In recent decades, economies have become bound together through globalization, a phenomenon that integrates societies and creates business opportunities but also challenges tax policies. The amount of taxes corporations pay is a heatedly debated topic among policy makers, academics, and …

Double Trouble: An Analysis of IRS Attention and Financial Reporting

By Zackery D. Fox and Ryan J. Wilson February 7, 2019 by renholding

Existing research provides limited insight into what draws the attention of tax authorities to public information and how that information is used in the process of examining corporate tax positions.  For publicly traded firms in the U.S., the Internal Revenue …

How Taxes on Managers Affect Corporate Risk-Taking

By Christopher S. Armstrong, Stephen Glaeser, Sterling Huang and Daniel Taylor December 4, 2017 by renholding

Fiscal policy—and taxation in particular—is one of the most important tools that policymakers can use to influence the economy. While the effect of corporate taxes on managers’ corporate investment decisions has been extensively studied, little is known about the effect …

The Beginnings of the U.S. Capital Gains Tax Preference

By Ajay K. Mehrotra and Julia C. Ott June 26, 2017 by renholding

With the recent release of the Trump administration’s tax plan, discussions of tax “reform,” or at least tax cuts, are once again at the center of American law and politics. Although the president’s tax plan is short on details, it …

How Tax Policy Favors Robots over Workers and What to Do About it

By Ryan Abbott and Bret Bogenschneider June 6, 2017 by renholding

There is a longstanding and growing public debate about the costs and benefits of automation. Earlier this year, Bill Gates argued that robots who take human jobs should pay taxes. Mark Zuckerberg recently warned the graduating class at Harvard University …

SCOTUS Just Invented Unlikely Sentry Against Corporate Tax Inversions: Patent Trolls

By Eric Talley May 24, 2017 by renholding

Tax regulators and acquisition sponsors have long been embroiled in a cat and mouse game in the context of corporate inversions—cross-border transactions in which a U.S.-incorporated public corporation is “acquired” by a foreign entity, and the survivor’s locus of incorporation …

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Each business day, our team sifts through blog posts, news stories, and other sources to keep up-to-date on relevant recent developments. The following links will take you to our recommended selections. To see the sources we follow click Filter Sources.

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CoinDesk
Anti-Crypto Terror Financing Bill Heads to Senate
December 10, 2023
Reuters
Ex-Apple Lawyer Sentenced to Probation for Insider Trading
December 10, 2023
Bloomberg
Musk Seeks Scotus Twitter-Sitter Ruling
December 10, 2023
Jim Hamilton's World
PCAOB Chair Urges Fraud Vigilance
December 10, 2023
Business Law Prof Blog
The Latest on Internal Affairs Doctrine
December 10, 2023
Reuters
Stellantis to Cut Detroit SUV Production
December 7, 2023
Dealbook
Tesla Fighting With Sweden’s Unions
December 7, 2023
Bloomberg
Binance Is Law Abiding Now
December 7, 2023
CoinDesk
Jamie Dimon Bashes Crypto
December 7, 2023
D&O Diary
First Product-Safety Case Nails Execs
December 6, 2023
Sidley Enhanced Scrutiny
Scotus Mulls Omissions as Fraud
December 6, 2023
Bloomberg
Call Accountant After a Cyber Breach
December 6, 2023
Wall Street Journal
SEC Chair Warns Against “AI Washing”
December 6, 2023
New York Times
Bitcoin Soars on ETF Hopes
December 6, 2023
Axios
SEC “Crypto Mom” Withholds Love
December 5, 2023
Wall Street Journal
SEC Scrutiny Makes Non-Disclosure Tricky
December 5, 2023
Bloomberg
Banks Struggling to Watch Staffers
December 5, 2023
Reuters
Israel Probes Pre-Hamas Attack Trades
December 5, 2023
PubCo @ Cooley
SEC Top Accountant Talks Cash Flows
December 5, 2023
Sidley
Delaware Chancery Denies Advance for Legal Fees in Rare Trial
December 4, 2023
Wall Street Journal
Binance Cops DOJ Plea, but SEC Next
December 4, 2023
Reuters
Prison Official Took Rajaratnam Bribe
December 4, 2023
Justice Department
FBI Trainee Guilty of Insider Trading
December 4, 2023
PubCo @ Cooley
SEC ALJs May Go Down, but Administrative State Probably Won’t
December 4, 2023
Bloomberg
Fake WeWork Rescuer an Hour Late
December 3, 2023
PubCo @ Cooley
SEC Concedes on Buyback Rule Flaws
December 3, 2023
Jim Hamilton's World
Defining Accredited Investor Roils SEC
December 3, 2023
Cooley M&A
How to Handle Equity Awards in Deals
December 3, 2023
Business Law Prof Blog
A Tale of Two Anti-Activist Bylaws
December 3, 2023
Bloomberg
SoFi Technologies Exiting Crypto
November 30, 2023
D&O Diary
Should Short-Seller Reports Give Weight to Securities Class Actions?
November 30, 2023
Yahoo Finance
Scotus Seems Down on SEC Courts
November 30, 2023
PubCo @ Cooley
Big Comp Committee Issues Next Year
November 30, 2023
Deal Lawyers.com
Second Circuit Narrows Safe Harbor from Fraudulent Transfer in LBO
November 30, 2023
Reuters
Disney CEO Iger Promises 2026 Exit
November 29, 2023
Wall Street Journal
Scotus Mulls Right to Trial by Jury
November 29, 2023
Bloomberg
Might the SEC Lose Its Courts?
November 29, 2023
Jim Hamilton's World
SEC Adopts New Rule on Asset-Backed Securities Conflicts of Interest
November 29, 2023
Deal Lawyers.com
U.S. Court Says Info About Alternative Deal Structure Immaterial for Disclosure
November 29, 2023
New York Times
Amazon Unveils Q, AI Chatbot for Firms
November 28, 2023
D&O Diary
SPAC-Linked Securities Suit Hits EV Firm
November 28, 2023
Reuters
New California Law Requires VC, Private Equity Firms to Report Diversity
November 28, 2023
Bloomberg
MLB, Formula 1 Face Fraud Suits for Promoting FTX Cryptocurrency
November 28, 2023
PubCo @ Cooley
U.S. Court Seems Open to Seeing “Shadow Trading” as Insider Trading
November 28, 2023
Reuters
SEC Adopts Trader Conflicts Rule
November 27, 2023
Bloomberg
Deregulation Talk Scaring Crypto World
November 27, 2023
PubCo @ Cooley
Fifth Circuit Denies SEC More Time to Fix Share Repurchase Rule
November 27, 2023
LinkedIn
Travis Laster Answers Ex-AG Barr’s Criticism of Delaware ESG Flirtation
November 27, 2023
Delaware Corporate & Commercial Litigation Blog
Delaware Chancery Talks Fee Shifting
November 27, 2023
Wall Street Journal
Binance Penalties Include Crypto Firsts
November 26, 2023
PubCo @ Cooley
SEC Delays Share Repurchase Rule
November 26, 2023
Securities Regulation and Corporate Governance Monitor
Update on SEC’s Universal Proxy Rules
November 26, 2023
Delaware Corporate & Commercial Litigation Blog
Delaware Chancery Clarifies Third-Party Shareholder Beneficiary Rights
November 26, 2023
Business Law Prof Blog
Do ESG Laws Violate Free Speech?
November 26, 2023
Investment Executive
Lagarde Calls for European SEC
November 21, 2023
Securities and Exchange Commission
SEC Dings Kraken for Being Unregistered
November 21, 2023
Reuters
SEC May Curb Climate Rule Ambitions
November 21, 2023
Bloomberg
DOJ Seeks over $4 Bln from Binance
November 21, 2023
Jim Hamilton's World
SEC Rule Aims at Clearinghouse Conflicts
November 21, 2023
Reuters
OpenAI Investors Consider Suing Board
November 20, 2023
Dealbook
Cybersecurity Suit a Hot Board Topic
November 20, 2023
Wall Street Journal
Wall Street’s ESG Craze Is Fading
November 20, 2023
PubCo @ Cooley
SEC Issues New CDIs on Proxy Rules
November 20, 2023
Jim Hamilton's World
CFTC Mulls Offering Guidance on Crypto and Carbon Markets
November 20, 2023
D&O Diary
Hackers Gripe to SEC About Hack
November 19, 2023
New York Times
Bitcoin Fund Lifts Cryptocurrency Price
November 19, 2023
Washington Post
Feds Mount SEC Cyber-Rule Defense
November 19, 2023
Reuters
Doubt Over SEC Administrative Enforcement Boosts Private Actions
November 19, 2023
Corporate & Securities Law Blog
Ninth Circuit Clarifies SEC Rule 16b-3 Short-Swing Profit Liability Exemption
November 19, 2023
Reuters
IBM Suspends Advertising on X
November 16, 2023
New York Times
UAW Workers Back Big 3 Contracts
November 16, 2023
NY’s New Cryptocurrency Listing Rules
November 16, 2023
Bloomberg
WeWork’s Rescue Wasn’t Real
November 16, 2023
Bloomberg
Hedge Fund Fraudster Spared Prison
November 16, 2023
Wall Street Journal
Elusive Soft Landing Comes Into View
November 15, 2023
New York Times
The Inflation Rally Goes Global
November 15, 2023
Bloomberg
Short Sellers Become SEC Tipsters
November 15, 2023
Reuters
Blockchain Firm Dfinity Loses Defamation Suit Against Times, Crypto Analyst
November 15, 2023
PubCo @ Cooley
SEC Charges Charter on 10b5-1 Plans
November 15, 2023
Reuters
U.S. House Finally Passes Spending Bill
November 14, 2023
D&O Diary
IPO Revival May Take Awhile
November 14, 2023
Financial Review
Investors Using AI to Find Out What Executives Really Thinking
November 14, 2023
Washington Post
Bitcoin Wallets Created Before 2016 at Risk of Being Hacked
November 14, 2023
PubCo @ Cooley
PCAOB Offers Questions that Audit Committee Members Might Want to Ask
November 14, 2023
Reuters
U.S. Supreme Court Unveils Ethics Code
November 13, 2023
Wall Street Journal
SBF’s Parents Are Still His Biggest Fans
November 13, 2023
Bloomberg
Fake Goldman Insider Gets 16 Years for Alibaba IPO Share Scam
November 13, 2023
Washington Post
Regulating Crypto to Death Is OK
November 13, 2023
Jim Hamilton's World
U.S. House Bill Would Halt Funding of SEC Crypto Enforcement Actions
November 13, 2023
Dealbook
What’s a Fair Sentence for SBF?
November 12, 2023
D&O Diary
Geopolitical Risk Sparks Securities Suit
November 12, 2023
Reuters
Allen & Overy Hit by “Data Incident”
November 12, 2023
Bloomberg
Biggest Bank Forced to Reroute Trades
November 12, 2023
Jim Hamilton's World
SEC Urged to Amend Definition of “Smaller Reporting Company”
November 12, 2023

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