Young Ran (Christine) Kim

Yeshiva University - Benjamin N. Cardozo School of Law

Professor of Law

55 Fifth Ave.

New York, NY 10003

United States

http://cardozo.yu.edu/directory/young-ran-christine-kim

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 15,142

SSRN RANKINGS

Top 15,142

in Total Papers Downloads

5,743

SSRN CITATIONS

5

CROSSREF CITATIONS

0

Scholarly Papers (15)

1.

A New Framework for Digital Taxation

63 Harvard International Law Journal 279 (2022), U of Michigan Law & Econ Research Paper No. 22-013, University of Utah College of Law Research Paper No. 491, U of Michigan Public Law Research Paper No. 22-013
Number of pages: 64 Posted: 01 Apr 2022 Last Revised: 27 Feb 2023
Reuven S. Avi-Yonah, Young Ran (Christine) Kim and Karen Sam
University of Michigan Law School, Yeshiva University - Benjamin N. Cardozo School of Law and University of Michigan Law School
Downloads 958 (42,288)
Citation 1

Abstract:

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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

2.

Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax

43 Michigan J. Int'l L. 505 (2022), University of Utah College of Law Research Paper No. 498, U of Michigan Law & Econ Research Paper No. 22-019, U of Michigan Public Law Research Paper No. 22-019
Number of pages: 53 Posted: 11 May 2022 Last Revised: 04 Nov 2022
Reuven S. Avi-Yonah and Young Ran (Christine) Kim
University of Michigan Law School and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 712 (63,005)
Citation 1

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international tax, global minimum tax, pillar two, single tax principle, tax competition, residence, source, base erosion, profit shifting, BEPS, global tax deal, OECD

3.

Digital Services Tax: A Cross-Border Variation of the Consumption Tax Debate

72 Alabama Law Review 131 (2020), University of Utah College of Law Research Paper No. 371
Number of pages: 55 Posted: 12 May 2020 Last Revised: 04 Dec 2020
Young Ran (Christine) Kim
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 624 (74,687)
Citation 2

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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

4.

Common Sense Recommendations for the Application of Tax Law to Digital Assets

U of Colorado Law Legal Studies Research Paper #23-22
Number of pages: 18 Posted: 16 Oct 2023 Last Revised: 31 Oct 2023
Wayne State University Law School, George Washington University Law School, University of Kentucky J. David Rosenberg College of Law, Loyola University Chicago School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, Texas Tech University School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, St. Mary's University School of Law, Cornell University - Samuel Curtis Johnson Graduate School of Management, Falcon Rappaport & Berkman LLP, Polygon Advisory Group, University of Mississippi - School of Law, North Carolina State University - Department of Accounting, University of California, Berkeley, Haas School of Business, Institue for Business and Social Impact, Crayon Advisory, LLC, Yeshiva University - Benjamin N. Cardozo School of Law, University of San Diego School of Law, University of Florida - Department of Finance, Insurance and Real Estate, University of Florida College of Law, University of California, Irvine School of Law, Southern Methodist University - Dedman School of Law, University of Cincinnati - College of Law, University of Iowa, MDM Financial Services, Gonzaga University - School of Law, Saint Louis University - School of Law, University of Colorado Law School, National University of Singapore (NUS), Columbia University - Law School, Samford University, Cumberland School of Law, Saint Louis University School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 586 (80,696)

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Digital Assets, Public Policy, Joint Committee on Taxation, Tax, Law, Internal Revenue Service, Cryptocurrency

5.

Blockchain Initiatives for Tax Administration

69 UCLA Law Review 240 (2022), University of Utah College of Law Research Paper No. 427
Number of pages: 69 Posted: 31 Mar 2021 Last Revised: 22 Jul 2022
Young Ran (Christine) Kim
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 567 (84,352)

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blockchain, distributed ledger, DLT, tax administration, tax compliance, digital, emerging technology, payroll tax, exchange of information, third-party reporting, transparency, tax privacy, taxpayer right

6.

Taxing the Metaverse

112 Georgetown Law Journal (2024, Forthcoming), Cardozo Legal Studies Research Paper No.724
Number of pages: 57 Posted: 31 Aug 2023 Last Revised: 05 Oct 2023
Young Ran (Christine) Kim
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 514 (95,072)

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metaverse, blockchain, cryptocurrency, NFTs, non-fungible tokens, realization, mark-to-market, MTM, tax deferral

7.

State Digital Services Taxes: A Good and Permissible Idea (Despite What You Might Have Heard)

98 Notre Dame Law Review 741 (2022), Cardozo Legal Studies Research Paper No. 715
Number of pages: 74 Posted: 02 Sep 2022 Last Revised: 04 Aug 2023
Young Ran (Christine) Kim and Darien Shanske
Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Davis - School of Law
Downloads 321 (162,910)
Citation 1

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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

8.

Taxing Teleworkers

55 UC Davis L. Rev. 1149 (2021), University of Utah College of Law Research Paper No. 473
Number of pages: 78 Posted: 18 Nov 2021 Last Revised: 22 Apr 2022
Young Ran (Christine) Kim
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 315 (165,598)

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telework, remote work, telecommute, dormant commerce clause, due process clause, original jurisdiction, tax nexus, federalism, federal preemption, state taxation, multistate taxation, residence, source

9.

Insulation by Separation: When Dual-Class Stock Met Corporate Spin-offs

10 UC Irvine Law Review 1 (2019), University of Utah College of Law Research Paper No. 298
Number of pages: 54 Posted: 15 Mar 2019 Last Revised: 01 Nov 2023
Young Ran (Christine) Kim and Geeyoung Min
Yeshiva University - Benjamin N. Cardozo School of Law and Michigan State University College of Law
Downloads 307 (170,170)

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Dual-class stock, Spin-off, Corporate reorganization, Tax-free reorganization, Corporate governance, Managerial opportunism, Agency problem, Business judgment rule, Shareholder voting

10.

Considering 'Citizenship Taxation': In Defense of FATCA

20 Florida Tax Review 335 (2017), University of Utah College of Law Research Paper No. 215
Number of pages: 42 Posted: 25 May 2017 Last Revised: 08 Jun 2017
Young Ran (Christine) Kim
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 220 (237,184)

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Citizenship Taxation, Residence-based Taxation, Renunciation, FATCA, FBAR

11.

Carried Interest and Beyond: The Nature of Private Equity Investment and Its International Tax Implications

Virginia Tax Review, Vol. 37, No. 3, p.421 (2018), University of Utah College of Law Research Paper No. 270
Number of pages: 64 Posted: 10 Jun 2018 Last Revised: 17 Jul 2018
Young Ran (Christine) Kim
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 219 (239,155)

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Private equity, International tax, Carried interest, Source taxation, Residence taxation, Foreign portfolio investment

12.

Engineering Pass-Throughs in International Tax: The Case of Private Equity Funds

56 San Diego L. Rev. 707 (2019), University of Utah College of Law Research Paper No. 333
Number of pages: 72 Posted: 25 Oct 2019 Last Revised: 06 Nov 2019
Young Ran (Christine) Kim
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 149 (335,591)

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Pass-through taxation, private equity funds, international tax, business tax, partnership tax, tax treaty, OECD, tax transparency, exchange of information, FATCA

13.

Brief of Amici Curiae Tax Law Professors in Support of Appellant (Comptroller of Maryland) in Comptroller of Maryland v. Comcast et al. (the Maryland Digital Advertising Case)

IN THE SUPREME COURT OF MARYLAND, No. 32 September Term, 2022 COMPTROLLER OF MARYLAND (Appellant) v. COMCAST OF CALIFORNIA, MARYLAND, PENNSYLVANIA, VIRGINIA, WEST VIRGINIA, LLC, et al. (Appellees). On Appeal from the Circuit Court for Anne Arundel County, Maryland Case No. 02-CV-21-000509, Indiana Legal Studies Research Paper No. 501, Cardozo Legal Studies Research Paper No. 721
Number of pages: 31 Posted: 06 Apr 2023 Last Revised: 05 Oct 2023
University of California, Davis - School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, University of Michigan Law School, Indiana University Maurer School of Law, Southern Methodist University - Dedman School of Law, Democracy Forward Foundation and Democracy Forward Foundation
Downloads 88 (487,735)

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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,

14.

Tax Reporting as Regulation of Digital Financial Market

80 Washington and Lee Law Review 1181 (2023), Cardozo Legal Studies Research Paper No. 728
Number of pages: 36 Posted: 27 Jul 2023 Last Revised: 05 Oct 2023
Young Ran (Christine) Kim
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 82 (508,956)

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tax reporting, cryptocurrency, blockchain, digital financial market, tax information, money laundering

15.

Brief of Amici Curiae Tax Law Professors in Support of Defendant’s Opposition To Plaintiffs’ Motion for Summary Judgment

Chamber of Commerce of the United States of America, et al., v. Peter Franchot, Case No. 1:21-cv-410-DKC, Document 37-3 (U.S. District Court for the District of Maryland)
Number of pages: 17 Posted: 11 Oct 2021
Darien Shanske, Young Ran (Christine) Kim, Aman George and Samara Spence
University of California, Davis - School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, Democracy Forward Foundation and Democracy Forward Foundation
Downloads 81 (512,762)

Abstract:

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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,