Search for: "Christine Kim" Results 1 - 20 of 143
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20 May 2020, 12:30 pm by Paul Caron
Young Ran (Christine) Kim (Utah), Digital Services Tax: A Cross-Border Variation of the Consumption Tax Debate, 72 Ala. [read post]
8 Feb 2019, 11:42 am by Paul Caron
This week, Young Ran (Christine) Kim (Utah) reviews a new work by Itai Grinberg (Georgetown), International Taxation in an Era of Digital Disruption: Analyzing the Current Debate. [read post]
6 Oct 2019, 1:00 pm by Paul Caron
Young Ran (Christine) Kim (Utah) presents The Digital Services Tax: A Crossborder Variation of Consumption Tax Debate at Loyola-L.A. today as part of its Tax Policy Colloquium Series hosted by Ellen Aprill and Ted Seto: As highly digitalized business models, such as Google, Amazon, and Facebook, have been mainstreamed in... [read post]
11 Oct 2019, 11:30 am by Christine Kim
This week, Young Ran (Christine) Kim (Utah) reviews a new work by Daniel Shaviro (NYU), Digital Service Taxes and the Broader Shift from Determining the Source of Income to Taxing Location-Specific Rents. [read post]
17 Sep 2019, 12:05 pm by Paul Caron
Young Ran (Christine) Kim (Utah) presented Digital Services Tax: A Cross-border Variation of Consumption Tax Debate? [read post]
17 May 2019, 11:47 am by Christine Kim
This week, Young Ran (Christine) Kim (Utah) reviews a new work by Wei Cui (UBC), The Digital Services Tax: A Conceptual Defense (April 2019). [read post]
8 Nov 2019, 4:00 am by Paul Caron
Young Ran (Christine) Kim (Utah) presented The Digital Services Tax: A Crossborder Variation of Consumption Tax Debate at BYU yesterday as part of its Faculty Workshop Series: As highly digitalized business models, such as Google, Amazon, and Facebook, have been mainstreamed in the economy, the traditional profit allocation and nexus... [read post]
20 Nov 2019, 12:05 pm by Paul Caron
Young Ran (Christine) Kim (Utah) presented The Digital Services Tax: A Crossborder Variation of Consumption Tax Debate at the University of Vienna yesterday as part of its Faculty Workshop Series hosted by Sabine Kirchmayr-Schliesselberger (University of Vienna) and Neil Buchanan (Florida): As highly digitalized business models, such as Google, Amazon,... [read post]
6 Dec 2019, 11:30 am by Christine Kim
This week, Young Ran (Christine) Kim (Utah) reviews a new work by Abraham Sutherland (Virginia), Cryptocurrency Economics and the Taxation of Block Rewards, Part 1 in 165 Tax Notes 749 (Nov. 4, 2019), Part 2 in 165 Tax Notes 953 (Nov. 11, 2019). [read post]
11 Mar 2020, 12:30 pm by Paul Caron
Young Ran (Christine) Kim (Utah) presented Digital Services Tax: A Cross-border Variation of Consumption Tax Debate? [read post]
5 Jul 2019, 9:49 am by Christine Kim
This week, Young Ran (Christine) Kim (Utah) reviews a new work by Wolfgang Schön (Max Planck), One Answer to Why and How to Tax the Digitalized Economy (June 2019). [read post]
29 Oct 2019, 3:00 am by Paul Caron
Young Ran (Christine) Kim (Utah), Engineering Pass-Throughs in International Tax: The Case of Private Equity Funds, 56 San Diego L. [read post]
1 Oct 2018, 8:20 pm by Howard Bashman
“Experts question GOP prosecutor’s memo on Christine Blasey Ford”: Emma Brown and Seung Min Kim of The Washington Post have this report. [read post]
14 Dec 2018, 11:30 am by Paul Caron
This week, Young Ran (Christine) Kim (Utah) reviews a new work by Susan Morse (Texas), International Cooperation and the 2017 Tax Act, 128 Yale L.J. [read post]
29 Mar 2019, 11:30 am by Paul Caron
This week, Young Ran (Christine) Kim (Utah) reviews a new work by Michael Devereux (Oxford), Alan Auerbach (UC-Berkeley), Michael Keen (IMF), Paul Oosterhuis (Skadden), Wolfgang Schön (Max Planck) & John Vella (Oxford), Residual Profit Allocation by Income, a paper of the Oxford International Tax Group, chaired by Michael Devereux (March... [read post]
25 May 2017, 12:20 pm by Paul Caron
Young Ran (Christine) Kim (Utah), Considering 'Citizenship Taxation': In Defense of FATCA, 20 Fla. [read post]