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Full-Text Articles in Law
International Tax, Sunita Doobay, Peter Feros, Pamela A. Fuller, Selina Elisabeth Grossmann, Hans-Peter Hansen, Jennifer Horton, Henrique Lopes, Patrick Marley, Shigeki Minami, Kelvin Ng, Theodore Pasialis, Eugenio Romita, Niv Tadmore, Silvana M. Yanichevsky
International Tax, Sunita Doobay, Peter Feros, Pamela A. Fuller, Selina Elisabeth Grossmann, Hans-Peter Hansen, Jennifer Horton, Henrique Lopes, Patrick Marley, Shigeki Minami, Kelvin Ng, Theodore Pasialis, Eugenio Romita, Niv Tadmore, Silvana M. Yanichevsky
The Year in Review
No abstract provided.
International Tax, Javier Canosa, Aseem Chawla, Pamela A. Fuller, Chandni Javeri, Priyanka Mongia, Jorge Lopez, Marco Ottenwälder, Jan Neugebauer, Eugenio Romita, Guillermo Villaseñor
International Tax, Javier Canosa, Aseem Chawla, Pamela A. Fuller, Chandni Javeri, Priyanka Mongia, Jorge Lopez, Marco Ottenwälder, Jan Neugebauer, Eugenio Romita, Guillermo Villaseñor
The Year in Review
No abstract provided.
Cross-Border Real Estate, Timur Bondaryev, Olga Ivanova, Felipe Isa Castillo, Avikshit Moral, Apurva Kanvinde
Cross-Border Real Estate, Timur Bondaryev, Olga Ivanova, Felipe Isa Castillo, Avikshit Moral, Apurva Kanvinde
The Year in Review
No abstract provided.
International Taxes, Sunita Doobay, Daniel Gottfried, Christie Galinski, Gagan Kumar, Jorge Lopez, Elinore Richardson, Eugenio Romita, Guillermo Villaseñor
International Taxes, Sunita Doobay, Daniel Gottfried, Christie Galinski, Gagan Kumar, Jorge Lopez, Elinore Richardson, Eugenio Romita, Guillermo Villaseñor
The Year in Review
No abstract provided.
The Mysteries Of Nft Taxation And The Problem Of Crypto Asset Tax Evasion, Amy Q. Nguyen
The Mysteries Of Nft Taxation And The Problem Of Crypto Asset Tax Evasion, Amy Q. Nguyen
SMU Science and Technology Law Review
Cryptocurrencies have long captured the attention of the financial world, revolutionizing how the world does business by providing virtually costless transactions. More recently, however, a new digital token has taken its place on the world stage. Known as NFTs, non-fungible tokens have allowed for the reinvention of modern finance infrastructure consisting of sophisticated trading and loaning systems for different asset types. Despite cryptocurrencies’ and NFTs’ novelty and popularity, they are not immune to the U.S. Tax Code. The Internal Revenue Service (IRS) has provided guidance on the tax framework of cryptocurrencies, but the taxation of NFTs is still relatively unclear, …
Can Blockchain Revolutionize Tax Administration?, Orly Sulami Mazur
Can Blockchain Revolutionize Tax Administration?, Orly Sulami Mazur
Faculty Journal Articles and Book Chapters
Experts predict that the use of smart contracts and other applications of blockchain technology could revolutionize the manner in which we do business. Blockchain technology promises the elimination of middlemen, increased trust and transparency, and improved access to shared information and records. Thus, it is no surprise that companies and entrepreneurs are developing blockchain solutions for an array of markets, ranging from real estate to health care. But can this new technology revolutionize tax administration?
This Article is the first to consider blockchain technology’s role in addressing the shortcomings of our current administration system— namely, a large tax gap, high …