A New Framework for Digital Taxation RS Avi-Yonah, YRC Kim, K Sam Harvard International Law Journal 63, 279, 2022 | 24 | 2022 |
Digital Services Tax: A Cross-Border Variation of the Consumption Tax Debate YRC Kim Alabama L. Rev. 72, 131, 2020 | 22* | 2020 |
Blockchain Initiatives for Tax Administration YRC Kim UCLA L. Rev. 69, 240, 2022 | 8 | 2022 |
US Offshore Account Enforcement Issues SD Michel, ZA Ziering, YR Kim J. Tax Prac. & Proc. 16, 49, 2014 | 8 | 2014 |
State Digital Services Taxes: A Good and Permissible Idea (Despite What You Might Have Heard) YR Kim, D Shanske Notre Dame L. Rev. 98, 741, 2022 | 6 | 2022 |
Considering Citizenship Taxation: In Defense of FATCA YRC Kim Fla. Tax Rev. 20, 335, 2017 | 6 | 2017 |
Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax RS Avi-Yonah, YRC Kim Michigan Journal of International Law (2022) 43, 505, 2022 | 4 | 2022 |
Taxing Teleworkers YR Kim UC Davis L. Rev. 55, 1149, 2021 | 4 | 2021 |
Insulation by Separation: When Dual-Class Stock Met Corporate Spin-offs G Min, YRC Kim UC Irvine L. Rev. 10, 1, 2019 | 4 | 2019 |
Engineering Pass-Throughs in International Tax: The Case of Private Equity Funds YRC Kim San Diego L. Rev. 56, 707, 2019 | 3 | 2019 |
Carried Interest and Beyond: The Nature of Private Equity Investment and Its International Tax Implications YRC Kim Va. Tax Rev. 37, 421, 2018 | 3 | 2018 |
Kim Reviews Delmotte's Predistribution Against Rent-Seeking—The Benefit Principle’s Alternative To Redistributive Taxation YRC Kim TaxProf Blog, 2024 | | 2024 |
Taxing the Metaverse YRC Kim 112 Georgetown Law Journal (forthcoming 2024) 112, 2024 | | 2024 |
Common Sense Recommendations for the Application of Tax Law to Digital Assets LM Beale, J Bearer-Friend, J Bird-Pollan, SD Brunson, L Calderón Gómez, ... | | 2023 |
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) D Shanske, YRC Kim, RS Avi-Yonah, D Gamage, O Mazur, A George, ... Comcast et al.(the Maryland Digital Advertising Case)(March 31, 2023). IN …, 2023 | | 2023 |
Taxing Digital Platforms AT Hayashi, YRC Kim | | 2023 |
Common Sense Recommendations for the Application of Tax Law to Digital Assets L Calderón Gómez, YRC Kim, EA Zelinsky | | 2023 |
Weekly SSRN Tax Article Review And Roundup: Kim Reviews Cui’s The Mirage Of Mobile Capital YRC Kim | | 2023 |
Kim Reviews Yin’s The Supreme Court’s Misinterpretation Of The FBAR Statute YRC Kim | | 2023 |
Tax Reporting as Regulation of Digital Financial Market YRC Kim Washington and Lee Law Review 80, forthcoming, 2023 | | 2023 |