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003			ES-MaIEF
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008			241016s2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100	1		_972039 _aR. Whippo, James
245	1	0	_aTaxing citizens, not sources _c James R. Whippo
260			_c2024
520			_aJames 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.
650		4	_950199 _aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
650		4	_948282 _aRESIDENCIA FISCAL
650		4	_942888 _aESTADOS UNIDOS
773	0		_9172364 _oOP 138-Bis/2024/115/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 3, July 15 2024; p. 293-297
942			_cART