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 Collection: Congressional Research Service Reports
Corporate Expatriation, Inversions, and Mergers: Tax Issues

Corporate Expatriation, Inversions, and Mergers: Tax Issues

Date: April 27, 2016
Creator: Marples, Donald J. & Gravelle, Jane G.
Description: This report begins with a brief discussion of relevant portions of the U.S. corporate income tax system before examining how inversions were commonly structured. It then looks at how Congress and the Department of the Treasury have reduced the benefits of inversions, and concludes with an examination of methods that remain to invert and policy options available to prevent or limit these inversions.
Contributing Partner: UNT Libraries Government Documents Department
Negative Interest Rates

Negative Interest Rates

Date: April 20, 2016
Creator: Labonte, Marc
Description: In a few foreign economies, including the euro area, Switzerland, and Japan, central banks have purposely set some short-term interest rates used to carry out monetary policy at negative levels. This report briefly discusses the reasons behind this phenomenon.
Contributing Partner: UNT Libraries Government Documents Department
Foreign Holdings of Federal Debt

Foreign Holdings of Federal Debt

Date: March 28, 2016
Creator: Labonte, Marc & Nagel, Jared C.
Description: This report presents current data on estimated ownership of U.S. Treasury securities and major holders of federal debt by country. Federal debt represents the accumulated balance of borrowing by the federal government.
Contributing Partner: UNT Libraries Government Documents Department
Federal Securities Law: Insider Trading

Federal Securities Law: Insider Trading

Date: March 1, 2016
Creator: Seitzinger, Michael V.
Description: This report discusses various regulations regarding insider trading violations. Insider trading in securities may occur when a person in possession of material nonpublic information about a company trades in the company's securities and makes a profit or avoids a loss.
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The Committee on Foreign Investment in the United States (CFIUS)

The Committee on Foreign Investment in the United States (CFIUS)

Date: February 19, 2016
Creator: Jackson, James K.
Description: This report discusses the Committee on Foreign Investment in the United States (CFIUS) comprising nine members, two ex officio members, and other members as appointed by the President representing major departments and agencies within the federal executive branch. While the group generally has operated in relative obscurity, the proposed acquisition of commercial operations at six U.S. ports by Dubai Ports World in 2006 placed the group's operations under intense scrutiny by Members of Congress and the public.
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China's Recent Stock Market Volatility: What Are the Implications?

China's Recent Stock Market Volatility: What Are the Implications?

Date: February 11, 2016
Creator: Morrison, Wayne M. & Nelson, Gabriel M.
Description: This report briefly discusses the consequences of rapid price increases from about mid-2014 to mid-2015 in China's two main stock markets, the Shanghai Stock Exchange (SSE) and the Shenzhen Stock Exchange (SZSE).
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Federal Securities Law: Insider Trading

Federal Securities Law: Insider Trading

Date: February 2, 2016
Creator: Seitzinger, Michael V.
Description: This report discusses various regulations regarding insider trading violations. Insider trading in securities may occur when a person in possession of material nonpublic information about a company trades in the company's securities and makes a profit or avoids a loss.
Contributing Partner: UNT Libraries Government Documents Department
"Regulatory Relief" for Banking: Selected Legislation in the 114th Congress

"Regulatory Relief" for Banking: Selected Legislation in the 114th Congress

Date: January 19, 2016
Creator: Hoskins, Sean M.; Gnanarajah, Raj; Labonte, Marc; Murphy, Edward V. & Shorter, Gary
Description: This report discusses regulatory relief legislation for banks in the 114th Congress that has seen floor action or has been ordered to be reported by a committee. Many, but not all, of the bills would make changes to the Dodd-Frank Act (P.L. 111-203), a wide-ranging financial reform enacted in response to the financial crisis.
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Federal Reserve: Oversight and Disclosure Issues

Federal Reserve: Oversight and Disclosure Issues

Date: January 13, 2016
Creator: Labonte, Marc
Description: This report provides an overview of existing Federal Reserve (Fed) oversight and disclosure practices. It also considers the potential impact of greater oversight and disclosure on the Fed's independence and its ability to achieve its macroeconomic and financial stability goals.
Contributing Partner: UNT Libraries Government Documents Department
China's Recent Stock Market Volatility: What Are the Implications?

China's Recent Stock Market Volatility: What Are the Implications?

Date: January 9, 2016
Creator: Morrison, Wayne M. & Nelson, Gabriel M.
Description: This report briefly discusses the background and implications of the rapid price increases experienced in China's two main stock markets, the Shanghai Stock Exchange (SSE) and the Shenzhen Stock Exchange (SZSE), from about mid-2014 to mid-2015.
Contributing Partner: UNT Libraries Government Documents Department
Federal Reserve: Emergency Lending

Federal Reserve: Emergency Lending

Date: January 6, 2016
Creator: Labonte, Marc
Description: This report provides a review of the history of Section 13(3) of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Dodd-Frank Act; P.L. 111-203), including its use in 2008. It discusses the Federal Reserve's (Fed's) authority under Section 13(3) before and after the Dodd-Frank Act as well as policy issues and legislation to amend Section 13(3).
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Federal Reserve Issues Final Rule on Emergency Lending

Federal Reserve Issues Final Rule on Emergency Lending

Date: January 6, 2016
Creator: Labonte, Marc & Murphy, M. M.
Description: This report briefly discusses major provisions of the Federal Reserve's (Fed's) Final Rule, governing emergency lending under Section 13(3) of the Federal Reserve Act and implementing Section 1101 of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (Dodd-Frank).
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Federal Reserve: Oversight and Disclosure Issues

Federal Reserve: Oversight and Disclosure Issues

Date: January 4, 2016
Creator: Labonte, Marc
Description: This report provides an overview of existing Fed oversight and disclosure practices. It also considers the potential impact of greater oversight and disclosure on the Fed's independence and its ability to achieve its macroeconomic and financial stability goals.
Contributing Partner: UNT Libraries Government Documents Department
The Federal Election Commission: Enforcement Process and Selected Issues for Congress

The Federal Election Commission: Enforcement Process and Selected Issues for Congress

Date: December 22, 2015
Creator: Garrett, R. S.
Description: This report provides Congress with a resource for understanding the Federal Election Commission's (FEC) enforcement process and context for why enforcement is consequential.
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The Federal Election Commission: Overview and Selected Issues for Congress

The Federal Election Commission: Overview and Selected Issues for Congress

Date: December 22, 2015
Creator: Garrett, R. S.
Description: The report provides background information about key areas of controversy and context that might be relevant for Congress as the House and Senate approach their oversight duties, appropriate funds, consider nominations, and explore options for restructuring the FEC or maintaining the status quo.
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Multilateral Development Banks: Overview and Issues for Congress

Multilateral Development Banks: Overview and Issues for Congress

Date: December 2, 2015
Creator: Nelson, Rebecca M.
Description: This report provides an overview of Multilateral Development Banks (MDBs) and highlights major issues for Congress. The first section discusses how the MDBs operate, and the second section discusses the role of Congress in the MDBs.
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Federal Reserve: Oversight and Disclosure Issues

Federal Reserve: Oversight and Disclosure Issues

Date: December 1, 2015
Creator: Labonte, Marc
Description: This report provides an overview of existing Fed oversight and disclosure practices. It also considers the potential impact of greater oversight and disclosure on the Fed's independence and its ability to achieve its macroeconomic and financial stability goals.
Contributing Partner: UNT Libraries Government Documents Department
The EMV Chip Card Transition: Background, Status, and Issues for Congress

The EMV Chip Card Transition: Background, Status, and Issues for Congress

Date: November 27, 2015
Creator: Moloney Figliola, Patricia
Description: This report describes the financial harm caused by data breaches and explains how those breaches are carried out, and discusses resolved and remaining impediments to completing the EMV transition in the United States and identifies areas of potential congressional interest.
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Federal Reserve: Emergency Lending

Federal Reserve: Emergency Lending

Date: November 25, 2015
Creator: Labonte, Marc
Description: This report provides a review of the history of Section 13(3) of the Federal Reserve Act (12 U.S.C. 344), including its use in 2008. It discusses the Fed's authority under Section 13(3) before and after the Dodd-Frank Act. It then discusses policy issues and legislation to amend Section 13(3).
Contributing Partner: UNT Libraries Government Documents Department
Small Business: Access to Capital and Job Creation

Small Business: Access to Capital and Job Creation

Date: November 25, 2015
Creator: Dilger, Robert J.
Description: This report discusses the role of small business in job creation and retention, then provides an assessment of the supply and demand for small business loans and recently enacted laws designed to enhance small business access to capital. It also examines recent actions concerning the SBA's budget and concludes with a brief overview of legislative options available to address small business access to capital issues during the 114th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Legislation Eliminating the Federal Reserve's Surplus

Legislation Eliminating the Federal Reserve's Surplus

Date: November 20, 2015
Creator: Labonte, Marc
Description: The Fed retains some of its profits in a surplus account, which currently has a balance of $29.3 billion. This report discusses H.Amdt. 824 to the highway bill (H.R. 22) and H.R. 3189, which would permanently eliminate the surplus.
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Puerto Rico and Health Care Finance: Frequently Asked Questions

Puerto Rico and Health Care Finance: Frequently Asked Questions

Date: November 18, 2015
Creator: Mach, Annie L.
Description: This report provides answers to frequently asked questions (FAQs) about Puerto Rico's health care system, including how federal health care programs (Medicare, Medicaid, and the State Children's Health Insurance Program [CHIP]) and private health insurance requirements apply to Puerto Rico.
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Multilateral Development Banks: U.S. Contributions FY2000-FY2015

Multilateral Development Banks: U.S. Contributions FY2000-FY2015

Date: November 3, 2015
Creator: Nelson, Rebecca M.
Description: This report shows in tabular form how much the Administration requested and how much Congress appropriated for U.S. payments to the multilateral development banks (MDBs) since 2000. It also provides a brief description of the MDBs and the ways they fund their operations.
Contributing Partner: UNT Libraries Government Documents Department
Designation of Global 'Too Big To Fail' Firms

Designation of Global 'Too Big To Fail' Firms

Date: October 29, 2015
Creator: Miller, Rena S. & Jackson, James K.
Description: This report provides background on the the Financial Stability Board's (FSB) designation process for systemically significant financial institutions, but takes no position on any potential benefits or shortcomings of that process.
Contributing Partner: UNT Libraries Government Documents Department