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Articles 1 - 2 of 2
Full-Text Articles in Computer Law
The Tax Treatment Of Tokens: What Does It Betoken?, David J. Shakow
The Tax Treatment Of Tokens: What Does It Betoken?, David J. Shakow
All Faculty Scholarship
Digital tokens have been used to raise substantial amounts of money. But little attention has been paid to the tax consequences surrounding their issuance and sale. There are significant potential tax liabilities lurking in the use of digital tokens. But, because of the anonymity inherent in the blockchain structures used for the issuance of tokens and payments for them, there is a significant question as to whether those tax liabilities will ever be collected.
Legal Mechanisms For Governing The Transition Of Key Domain Name Functions To The Global Multi-Stakeholder Community, Christopher S. Yoo, Aaron Shull, Paul Twomey
Legal Mechanisms For Governing The Transition Of Key Domain Name Functions To The Global Multi-Stakeholder Community, Christopher S. Yoo, Aaron Shull, Paul Twomey
All Faculty Scholarship
This Chapter proposes an alternative approach to the IANA transition that migrates the existing core contractual requirements imposed by the US government to the existing IANA functions customers. It also advances modest internal accountability revisions that could be undertaken within ICANN’s existing structure. Specifically, it advocates that the Independent Review Tribunal charged with reviewing certain ICANN board of directors-related decisions be selected by a multi-stakeholder committee rather than being subject to approval by ICANN and expanding the grounds for review to cover all of the rubrics recommended by ICANN’s “Improving Institutional Confidence” process in 2008-2009, including fairness, fidelity to the …