55 Fifth Ave.
New York, NY 10003
United States
http://cardozo.yu.edu/directory/young-ran-christine-kim
Yeshiva University - Benjamin N. Cardozo School of Law
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in Total Papers Downloads
Digital taxation, international tax, OECD, BEPS, Inclusive Framework, global tax deal, Pillar One, Pillar Two, nexus, profit allocation, global minimum tax, digital services tax, DST, trade, tariffs, UN, data excise tax, tax treaty, treaty override, executive agreements
metaverse, blockchain, cryptocurrency, NFTs, non-fungible tokens, realization, mark-to-market, MTM, tax deferral
international tax, global minimum tax, pillar two, single tax principle, tax competition, residence, source, base erosion, profit shifting, BEPS, global tax deal, OECD
digital economy, digital services tax, DST, consumption tax, turnover tax, gross receipts tax, international tax, transfer pricing, profit allocation, nexus, multi-sided platforms, multi-sided market, tax incidence, Netflix Tax
blockchain, distributed ledger, DLT, tax administration, tax compliance, digital, emerging technology, payroll tax, exchange of information, third-party reporting, transparency, tax privacy, taxpayer right
digital services tax, DST, digital advertising tax, digital platforms, platform economy, state and local tax, sales tax, consumption tax, fiscal federalism, Internet Tax Freedom Act
telework, remote work, telecommute, dormant commerce clause, due process clause, original jurisdiction, tax nexus, federalism, federal preemption, state taxation, multistate taxation, residence, source
Dual-class stock, Spin-off, Corporate reorganization, Tax-free reorganization, Corporate governance, Managerial opportunism, Agency problem, Business judgment rule, Shareholder voting
Private equity, International tax, Carried interest, Source taxation, Residence taxation, Foreign portfolio investment
digital services taxes, dst, digital economy, digital platforms, platform economy, global tax deal, tax
Citizenship Taxation, Residence-based Taxation, Renunciation, FATCA, FBAR
Pass-through taxation, private equity funds, international tax, business tax, partnership tax, tax treaty, OECD, tax transparency, exchange of information, FATCA
Private equity, International tax, Carried interest, Source taxation, Residence taxation, Foreign portfolio investment, Pass-through taxation, private equity funds, business tax, partnership tax, tax treaty, OECD, tax transparency, exchange of information, FATCA
digital transactions, Maryland Digital Advertising Case, digital advertising, Comcast, Internet Tax Freedom Act, ITFA, internet service providers, Commerce Clause, tax law, Digital Advertising Tax, Digital Ad Tax, state and local tax, digital tax, digital platforms,
tax reporting, cryptocurrency, blockchain, digital financial market, tax information, money laundering
international tax, digital taxation, global minimum tax, BEPS, tax competition, single tax principle, digital services tax, DST, multilateralism, inclusive framework
Digital Advertising Tax, Digital Ad Tax, state and local tax, digital tax, two-sided market, Maryland Digital Advertising Tax, digital ad, state taxation, Internet Tax Freedom Act, ITFA, platform economy, preemption, principles of preemption, e-commerce, tax policy,
digital advertisement taxes, digital services taxes
digital tax, digital advertising tax, digital barter tax, state and local tax, internet tax freedom act, dormant commerce clause, digital platforms