Young Ran (Christine) Kim

University of Utah, S.J. Quinney College of Law

Associate Professor of Law

383 S. University Street

Salt Lake City, UT 84112-0730

United States

SCHOLARLY PAPERS

5

DOWNLOADS

717

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

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: 20 Nov 2019
Young Ran (Christine) Kim and Geeyoung Min
University of Utah, S.J. Quinney College of Law and Michigan State University College of Law
Downloads 186 (180,928)

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

2.

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
University of Utah, S.J. Quinney College of Law
Downloads 166 (199,746)

Abstract:

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

3.

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

72 Alabama Law Review, Forthcoming, University of Utah College of Law Research Paper No. 371
Number of pages: 57 Posted: 12 May 2020 Last Revised: 19 May 2020
Young Ran (Christine) Kim
University of Utah, S.J. Quinney College of Law
Downloads 156 (210,588)

Abstract:

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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.

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
University of Utah, S.J. Quinney College of Law
Downloads 133 (239,507)

Abstract:

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

5.

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
University of Utah, S.J. Quinney College of Law
Downloads 76 (351,090)

Abstract:

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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