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Welcome! I am teaching law at St. Petersburg State University and engaged in legal practice with the international law firm Dentons. Major part of my research is connected to virtual worlds and massive multiplayer online games (a broad field which includes Internet law, video game law, virtual law and game studies). My legal practice is focused on providing support to computer game companies. This interest derives from my passion for computer games which I consider as one of the most important cultural artifacts ever created. Please note that this blog conveys my private opinion which is not necessarily shared by any organisations I am associated with. For more formal and detailed introduction please visit my website arkhipov.info which serves more as a 'business card'.

Friday, March 1, 2013

A Good Article On Virtual Tax

A little bit earlier I referred to a problem of 'virtual tax' - whether proceeds (at least in real money) from virtual transactions should be taxed in real world.

A good overview of this issue is given by vanguard tax lawyers in the article "Taxing the Virtual World... And Beyond" (by Stephen P. Kranz, Lisbeth A. Freeman, and Mark W. Yopp).

An interesting aspect is that authors show certain similarity between virtual worlds, social networks and some other similar phenomena in terms of taxation. The article focuses on the U.S. tax system, but the perspective is global.

In any case, it is a real pleasure to see terms linke 'team deathmatch' in an article on legal topic.