Tag Archives: Banking and Finance

Collection of Cryptocurrency Customer-Information: Tax Enforcement Mechanism or Invasion of Privacy?

By: Austin Elliott After granting permission to the Internal Revenue Service to serve a digital exchange company a summons for user information, the Federal District Court for the Northern District of California created some uncertainty regarding the privacy of cryptocurrencies. … Continue reading

Posted in Cryptocurrency, Uncategorized | Tagged , , | Leave a comment

SEC Reporting Requirements for Publicly Traded Companies Should Not be Expanded Despite Advancements in Information Technology

By: Lindsey Kell Advancements in information technology allow information to be collected and analyzed quickly within a corporation. As a result, technology also allows the quicker release of information to the Securities Exchange Commission (SEC)—much quicker than the Form 10-K … Continue reading

Posted in Securities Law, Technology and Financial Reporting | Tagged

The Frontiers of Peer-to-Peer Lending: Thinking About a New Regulatory Approach

By: William S. Warren The growth of online alternative lending presents several advantages for both those seeking credit and those with excess capital to lend. Over the past decade, several different models of peer-to-peer lending have emerged in the US … Continue reading

Posted in eCommerce, Securities Law, Technology and Financial Reporting | Tagged

Informational Inequality: How High Frequency Traders Use Premier Access to Information to Prey on Institutional Investors

By: Jacob Adrian In recent months, Wall Street has been whipped into a frenzy following the March 31st release of Michael Lewis’ book “Flash Boys.” In the book, Lewis characterizes the stock market as being rigged, which has institutional investors … Continue reading

Posted in Science & Technology, Securities Law, Uncategorized | Tagged ,

The Evolution of Giving: Considerations for Regulation of Cryptocurrency Donation Deductions

By: Ashley Pittman This Issue Brief looks at the rapidly growing area of cryptocurrency donations to nonprofit organizations. Given the recent IRS guidance issued on taxation of Bitcoin, specifically its decision to treat cryptocurrencies as property, questions now arise as … Continue reading

Posted in eCommerce, Uncategorized | Tagged ,

Periodic Reporting in a Continuous World: The Correlating Evolution of Technology and Financial Reporting

By: Daniel C. Rowe The evolution of technology has drastically altered what it means to be a reporting company in the eyes of the Securities and Exchange Commission. Technological development has also played a large role in the shifting trend … Continue reading

Posted in Technology and Financial Reporting | Tagged ,