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The Dark Side of the Implementation of Basel Capital Requirements

Following the recommendations of the Basel Committee on Banking Supervision, most financial systems around the world have imposed new capital requirements for banks in recent years. These moves seem to...

6 September 2017

by

Aurelio Gurrea Martínez

New Belgian Crowdfunding Law: Requirements and Tax Benefits

The Belgian Law of 18 December 2016 on crowdfunding will enter into force on 1 February 2017.*The crowdfunding law creates a specific status for equity and debt crowdfunding platforms (referred...

14 February 2017

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Apple State Aid Ruling: A Wrong Way to Enforce the Benefits Principle?

Following an in-depth investigation formally launched in June 2014, the European Commission has recently concluded that Ireland granted tax benefits of up to €13 billion to Apple in violation of...

18 November 2016

by

Reuven S Avi-Yonah

Gianluca Mazzoni

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