Luís Calderón Gómez

Yeshiva University - Benjamin N. Cardozo School of Law

55 Fifth Ave.

New York, NY 10003

United States

SCHOLARLY PAPERS

5

DOWNLOADS

1,071

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

Too Good to Be True: Private Placement Life Insurance Policies

178 Tax Notes Federal 555 (Jan. 23, 2023), Cardozo Legal Studies Research Paper No. 711
Number of pages: 5 Posted: 27 Feb 2023 Last Revised: 04 Aug 2023
Luís Calderón Gómez
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 217 (240,732)

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2.

Whose Debt Is It Anyway?

Tax Law Review, Vol. 77, 2023, Cardozo Legal Studies Research Paper No. 696
Number of pages: 76 Posted: 25 Jan 2023 Last Revised: 13 Apr 2023
Luís Calderón Gómez
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 122 (390,360)

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debt, tax, cancellation of indebtedness income, financial instruments, taxation of financial instruments

3.

Stopping Runs in the Digital Era

Forthcoming, University of Pennsylvania Journal of Business Law, Vol. 25, 2023, Cardozo Legal Studies Research Paper No. 732
Number of pages: 60 Posted: 04 Nov 2022 Last Revised: 25 Oct 2023
Luís Calderón Gómez
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 115 (407,572)
Citation 1

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Bank runs, financial stability, stablecoins, contracts, cryptocurrency, public policy doctrine

4.

Transcending 'Tax' Sovereignty and Tax Standardization: Three Questions

Yale Journal of International Law, Vol. 45, 2020
Number of pages: 36 Posted: 04 Nov 2022
Luís Calderón Gómez
Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 29 (802,188)

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international tax, tax standardization, BEPS, international human rights law, tax law, tax evasion

5.

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: 19 Posted: 16 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 588

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