Taxing citizens, not sources James R. Whippo
By: R. Whippo, James
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Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Artículos | IEF | IEF | OP 138-Bis/2024/115/3-2 (Browse shelf) | Available | OP 138-Bis/2024/115/3-2 |
James R. Whippo completed his JD at the University of Michigan Law School and is beginning Georgetown Law Center’s Taxation LLM program this fall. He is a former active duty captain in the United States Marine Corps. He thanks Reuven S. Avi-Yonah for his helpful comments, guidance, and mentorship. Avi-Yonah, the Irwin I. Cohn Professor of Law at the University of Michigan Law School, reviewed and recommended this article for Tax Notes publication. In this article, Whippo evaluates different source-based and citizen-based strategies to combat the tax issues caused by digital nomads, remote workers, and brain drain.
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