Young Ran (Christine) Kim
Born in South Korea in 1979. Kim is a Professor of Law at Benjamin N. Cardozo School of Law. Her research centers on international tax, business tax, and taxation in the digital economy. Her work has been published in the UCLA Law Review, Notre Dame Law Review, UC Irvine Law Review, Alabama Law Review, UC Davis Law Review, Harvard International Law Journal, and Virginia Tax Review, among others. Until 2022, Kim was an associate professor at the University of Utah. Kim received her J.S.D. from NYU School of Law (2018), LL.M. from Harvard Law School (2012), where she was awarded the Landon H. Gammon Fellowship for academic excellence, and Bachelor of Law summa cum laude from Seoul National University (2002). Kim is admitted to the bars of New York (2013) and South Korea (2007) and has worked at Yulchon, Caplin & Drysdale, and Sullivan & Cromwell.Courses:
Tax and Technology
Domestic and international taxation is rapidly evolving in light of technological advancements (e.g., blockchain, machine learning) and new business models (e.g., digital platforms). Also, international cooperation, digitalization, and shifts in geopolitical weights are challenging the traditional norms of taxation as never before. Not only the boundaries and norms of substantive taxation are under scrutiny, but new technologies also create opportunities and challenges to transform the traditional ways of interaction between states and taxpayers and between tax administrations. This course will serve as a guide through these developments and will highlight core developments in substantive and procedural tax law.
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