Taxing citizens, not sources James R. Whippo
By: R. Whippo, James
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OP 138-Bis/2024/115/2-3 Taxation of Foreign Branches | OP 138-Bis/2024/115/3 Tax Notes International | OP 138-Bis/2024/115/3-1 A comparison of cryptocurrencies’ tax treatment in the U.S. and EU | OP 138-Bis/2024/115/3-2 Taxing citizens, not sources | OP 138-Bis/2024/115/4 Tax Notes International | OP 138-Bis/2024/115/4 -2 What Will China Do About Pillar 2? | OP 138-Bis/2024/115/4-1 Asian tax transparency crucial to fight money laundering, crypto fraud |
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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