1 citations · 1 across the 3 of their papers we have counts for
4 papers
Can Insider Trading Be Committed Without Trading?
Russell Stanley Q. Geronimo
Before a person can be prosecuted and convicted for insider trading, he must first execute the overt act of trading. If no sale of security is consummated, no crime is also consumm…
How Short Sales Circumvent the Capital Gains Tax System
Russell Stanley Q. Geronimo
Through a short sale, a person borrows a share of stock from a lender, sells the borrowed share to a third person at the current price, and purchases an identical share in the mark…
Why Long-Term Debt Instruments Cannot Be Deposit Substitutes
Russell Stanley Q. Geronimo
The definition of deposit substitutes in Philippine tax law fails to consider the maturity of a debt instrument. This makes it possible for long-term bonds to be considered as depo…
De Facto Control: Applying Game Theory to the Law on Corporate Nationality
Russell Stanley Q. Geronimo
One unexamined assumption in foreign ownership regulation is the notion that majority voting rights translate to 'effective control'. This assumption is so deeply entrenched in for…