Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Allergan (1)
- Bearer instruments (1)
- Bitcoins (1)
- Block chain (1)
- Competitiveness (1)
-
- Corporate finance (1)
- Corporate inversions (1)
- DAO token (1)
- Digital tokens (1)
- E-commerce (1)
- Earnings stripping (1)
- Emerson Electric (1)
- Empirical legal studies (1)
- International taxation (1)
- Issuer obligations (1)
- M&A (1)
- Mergers and acquisitions (1)
- Multinational corporations (1)
- Pfizer (1)
- Securities (1)
- Tax law and policy (1)
- Tax treatment of tokens (1)
- Taxation (1)
- Tokens as equity (1)
- Virtual currencies (1)
Articles 1 - 2 of 2
Full-Text Articles in 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.
Taxation, Competitiveness, And Inversions: A Response To Kleinbard, Michael S. Knoll
Taxation, Competitiveness, And Inversions: A Response To Kleinbard, Michael S. Knoll
All Faculty Scholarship
In this report, I argue that the inversion situation is more nuanced, complex, and ambiguous than Edward D. Kleinbard acknowledges, and I challenge Kleinbard’s claim that U.S. multinationals are on a tax par with their foreign competitors.