#34 - David Kerr: The UNA framework for DAOs

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 UUNAA framework, and all things taxes. 

[1:36] DAOs

[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

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