In this article, Mason reviews the advocate general opinion in the case against Ireland for granting illegal state aid to Apple. Advocate General Giovanni Pitruzzella urged Europe’s highest court to vacate Ireland and Apple’s win in the court below and remand the case for what he described as legal errors. She also considers whether Apple could fit into the Gibraltar exception described by the Court of Justice in its Fiat decision.
There is concern that present-biased agents incur too much debt because of its deferred costs – concern that has influenced regulation of consumer...
Lenders are perfectly free to decide for themselves whether, when, how, to whom and on what terms they will extend credit to a sovereign borrower. But...
False information causes harm, threatening individuals, groups, and society. Many people struggle to judge the veracity of the information around them...
Liberalism is back on its heels, pushed there by political movements in the United States and Europe and by the critiques of legal scholars and...
This article examines the impact of Greece retroactively, via legislation, changing the terms in hundreds of billions of euros worth of Greek...
Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of Valley tech billionaires and...
There is a live debate going on over whether antitrust should take a broader view of the economics of market concentration. When antitrust reformers...
We examine the legal terms in the market for green bonds, debt instruments in which proceeds are earmarked, directly or indirectly, for projects with...
The SEC mandates that public companies assess new information that changes the risks that they face and disclose these if there has been a “material”...
Countries hit by unexpected crises often look to their overseas diasporas for assistance. Some countries have tapped into this generosity of their...
The conventional view is that standardized boilerplate terms represent an optimal contractual solution to the contracting problems facing parties in...
Consequential damages have been a cornerstone of contract doctrine since the broken crankshaft in Hadley v. Baxendale. And the Hadley rule is one of...
In this article, we examine the relations between risk, the choice of foreign or local contract terms (parameters), and maturity in the sovereign debt...
Over the past twenty-five years, Congress has enacted several major reforms for employer-sponsored retirement plans and individual retirement accounts...
There have been a lot of intriguing developments in the Hamilton Reserve Bank vs Sri Lanka litigation lately, not least mounting questions around who...
In an era characterized by inequalities of income and influence, political polarization, and the segregation of social spaces, the income tax...
Over the past quarter century, Congress has enacted several major reforms for retirement plans and individual retirement accounts, usually with large...