The Global Magnitsky Human Rights Accountability Act: Scope, Implementation, and Considerations for Congress
The Global Magnitsky Human Rights Accountability Act, enacted in December 2016, authorizes the President to impose economic sanctions on, and deny entry into the United States to, foreign individuals ...
Corporate Tax Reform: Issues for Congress
In 2017, the corporate tax rate was cut from 35% to 21%, major changes were made in the international tax system, and changes were made in other corporate provisions, including allowing expensing (an ...
Bank Use of Cloud Technology
The banking industry has been a prominent, if sometimes skeptical, adopter of cloud technology. Proponents promise scalability, flexibility, and cost savings, among other benefits. However, the techno...