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Tax Reporting as Regulation of Digital Financial Market
In: 80 Washington and Lee Law Review (Forthcoming)
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Blockchain Initiatives for Tax Administration
In: 69 UCLA Law Review 240 (2022)
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Digital Services Tax: A Cross-Border Variation of the Consumption Tax Debate
In: 72 Alabama Law Review 131 (2020)
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Engineering Pass-Throughs in International Tax: The Case of Private Equity Funds
In: 56 San Diego L. Rev. 707 (2019)
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Carried Interest and Beyond: The Nature of Private Equity Investment and Its International Tax Implications
In: Virginia Tax Review, Band 37, Heft 3, S. 421
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Considering 'Citizenship Taxation': In Defense of FATCA
In: 20 Florida Tax Review 335 (2017)
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State Digital Services Taxes: A Good and Permissible Idea (Despite What You Might Have Heard)
In: 98 Notre Dame Law Review 741 (2022)
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Insulation by Separation: When Dual-Class Stock Met Corporate Spin-offs
In: 10 UC Irvine Law Review 1 (2019)
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Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax
In: 43 Michigan J. Int'l L. (2022 Forthcoming)
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A New Framework for Digital Taxation
In: 63 Harvard International Law Journal 279 (2022)
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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)
In: IN THE SUPREME COURT OF MARYLAND, No. 32 September Term, 2022 COMPTROLLER OF MARYLAND (Appellant) v. COMCAST OF CALIFORNIA, MARYLAND, PENNSYLVANIA, VIRGINIA, WEST VIRGINIA, LLC, et al. (Appellees). On Appeal from the Circuit Court for Anne Arundel County, Maryland Case No. 02-CV-21-000509
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Common Sense Recommendations for the Application of Tax Law to Digital Assets
In: U of Colorado Law Legal Studies Research Paper #23-22
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