#16 - The UNA Framework w/ David Kerr
David shares his views on today's DAOs, writing techniques, settling on the UNA framework, and all things taxes.
David Kerr (@David_M_Kerr) is the Principal of Cowrie LLC, where he uses ten years of experience in tax strategy, financial accounting, and risk advisory in the industries of gaming, telecommunications, and technology-driven online sales platforms to assist clients.
David co-authored "A Legal Framework for Decentralization Autonomous Organizations" together with Miles Jennings. This paper identified a number of taxation, entity formation, and operational issues pertaining to DAOs and suggested a domestic entity structure capable of addressing such issues.
In this episode of Law of Code, David shares his views on today's DAOs, writing techniques, settling on the UNA framework, and all things taxes.
[8:00] Proving decentralization
[16:30] Decentralization as a demonstrable principle
[19:00] DAOs & Taxes
[21:00] Section 61 & Glenshaw Glass: Dominion and Control
[28:30] Income events for token holders
[32:00] Writing concisely and the DAO Research Collective
[46:00] David’s intro to crypto & consulting background
[55:58] Tips for great writing and conducting research across jurisdictions
[60:09] Building a career
To listen to the podcast:
Apple: Click here.
Spotify: Click here.
Law of Code shares the tools for a new age of lawyers, particularly those interested in all-things blockchain. To stay updated, subscribe to the Law of Code newsletter: