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999 _c150111
_d150111
003 ES-MaIEF
005 20241217180622.0
007 ta
008 241212s2024 us ||||| |||| 00| 0 eng d
040 _aES-MaIEF
_beng
_cES-MaIEF
100 1 _92740
_aAvi Yonah, Reuven Shlomo
245 1 0 _aCrypto and the exit tax
_c by Reuven S. Avi-Yonah
260 _c2024
520 _aReuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He thanks Robert Goulder for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah comments on the “Bitcoin Jesus” case and the interaction between crypto wealth and the exit tax.
650 7 _963195
_aCRIPTOMONEDA
650 4 _935162
_aIMPUESTOS DE SALIDA
650 4 _942888
_aESTADOS UNIDOS
773 0 _9172620
_oOP 138-Bis/2024/115/11
_tTax Notes International
_w(IEF)124525
_x 1048-3306
_g v. 115, n. 11, September 9 2024, p. 1683-1686
942 _cART