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

19

DOWNLOADS
Rank 12,481

SSRN RANKINGS

Top 12,481

in Total Papers Downloads

7,980

TOTAL CITATIONS

5

Scholarly Papers (19)

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 1,500 (26,473)
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.

Taxing the Metaverse

112 Georgetown Law Journal 787 (2024), Cardozo Legal Studies Research Paper No.724
Number of pages: 53 Posted: 31 Aug 2023 Last Revised: 10 Oct 2024
Young Ran (Christine) Kim
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 993 (48,256)

Abstract:

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

3.

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 925 (53,174)
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

4.

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 871 (57,736)
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

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 788 (66,072)

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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.

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 420 (144,899)
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

7.

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 409 (149,494)

Abstract:

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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

8.

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 341 (182,901)

Abstract:

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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

9.

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 284 (222,032)

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

10.

Taxing Digital Platforms

26 Virginia Journal of Law and Technology 1 (2023), Virginia Law and Economics Research Paper No. 2024-01, Cardozo Legal Studies Research Paper No. 2024-04
Number of pages: 14 Posted: 03 Jan 2024 Last Revised: 19 Jan 2024
Andrew T. Hayashi and Young Ran (Christine) Kim
University of Virginia School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 253 (249,750)

Abstract:

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digital services taxes, dst, digital economy, digital platforms, platform economy, global tax deal, tax

11.

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 244 (258,923)

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

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 173 (356,722)

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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.

International Tax Implications for Private Equity Investments

Cardozo Legal Studies Research Paper No. 2024-42, in Research Handbook on the Structure of Private Equity and Venture Capital (Brian Broughman & Elisabeth de Fontenay eds., forthcoming 2025).
Number of pages: 26 Posted: 30 Oct 2024
Young Ran (Christine) Kim
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 160 (381,596)

Abstract:

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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

14.

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, University of Missouri School of Law, Southern Methodist University - Dedman School of Law, Democracy Forward Foundation and Democracy Forward Foundation
Downloads 155 (392,203)

Abstract:

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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,

15.

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 154 (394,280)

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

16.

The International Tax Revolution: Introduction (in THE INTERNATIONAL TAX REVOLUTION, Cambridge University Press, forthcoming 2024-25)

Cardozo Legal Studies Research Paper No. 2024-33, U of Michigan Law & Econ Research Paper No. 24-033, U of Michigan Public Law Research Paper No. 24-033
Number of pages: 11 Posted: 12 Sep 2024
Young Ran (Christine) Kim and Reuven S. Avi-Yonah
Yeshiva University - Benjamin N. Cardozo School of Law and University of Michigan Law School
Downloads 136 (435,621)

Abstract:

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international tax, digital taxation, global minimum tax, BEPS, tax competition, single tax principle, digital services tax, DST, multilateralism, inclusive framework

17.

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 102 (541,328)

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,

18.

Digital Barter Taxes Are Good Tax Policy

Cardozo Legal Studies Research Paper No. 2024-34, 112 Tax Notes State 765 (2024)
Number of pages: 6 Posted: 23 Sep 2024
Darien Shanske and Young Ran (Christine) Kim
University of California, Davis - School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 37 (896,233)

Abstract:

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digital advertisement taxes, digital services taxes

19.

Digital Barter Taxes: A Legal Defense

Cardozo Legal Studies Research Paper No. 2024-35, 112 Tax Notes State 865 (2024)
Number of pages: 9 Posted: 23 Sep 2024
Young Ran (Christine) Kim and Darien Shanske
Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Davis - School of Law
Downloads 35 (914,440)

Abstract:

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digital tax, digital advertising tax, digital barter tax, state and local tax, internet tax freedom act, dormant commerce clause, digital platforms