Young Ran (Christine) Kim

Benjamin N. Cardozo School of Law

Professor of Law

55 Fifth Ave.

New York, NY 10003

United States

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

  • Benjamin N. Cardozo School of Law

SCHOLARLY PAPERS

10

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2,589

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Scholarly Papers (10)

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1.

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
Benjamin N. Cardozo School of Law
Downloads 463 (87,079)

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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

2.

A New Framework for Digital Taxation

63 Harvard International Law Journal (2022 Forthcoming), 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: 72 Posted: 01 Apr 2022 Last Revised: 10 Jun 2022
Reuven S. Avi-Yonah, Young Ran (Christine) Kim and Karen Sam
University of Michigan Law School, Benjamin N. Cardozo School of Law and University of Michigan Law School
Downloads 419 (99,112)

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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

3.

Blockchain Initiatives for Tax Administration

69 UCLA Law Review (Forthcoming), University of Utah College of Law Research Paper No. 427
Number of pages: 69 Posted: 31 Mar 2021 Last Revised: 22 Sep 2021
Young Ran (Christine) Kim
Benjamin N. Cardozo School of Law
Downloads 355 (117,968)

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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

4.

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

43 Michigan J. Int'l L. (2022 Forthcoming), University of Utah College of Law Research Paper No. 498, U of Michigan Law & Econ Research Paper No. 22-019
Number of pages: 47 Posted: 11 May 2022 Last Revised: 10 Jun 2022
Reuven S. Avi-Yonah and Young Ran (Christine) Kim
University of Michigan Law School and Benjamin N. Cardozo School of Law
Downloads 319 (133,553)

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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

5.

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
Benjamin N. Cardozo School of Law
Downloads 262 (162,111)

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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

6.

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
Benjamin N. Cardozo School of Law and Michigan State University College of Law
Downloads 252 (168,518)

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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

7.

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
Benjamin N. Cardozo School of Law
Downloads 184 (225,466)

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

8.

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
Benjamin N. Cardozo School of Law
Downloads 167 (244,837)

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

9.

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
Benjamin N. Cardozo School of Law
Downloads 118 (320,924)

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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

10.

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, Benjamin N. Cardozo School of Law, Democracy Forward Foundation and Democracy Forward Foundation
Downloads 50 (519,752)

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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,