“Can Investment Treaties Defeat Pillar 2?”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2024
Tax Notes Federal
2024
Tax Notes International
2024
Tax Notes International
2024
Tax Notes International
2024
“Should the Arm’s Length Standard Be Codified?”
Reuven S. Avi-Yonah
Intertax
2024
“Is There a Federal Consumption Tax in Our Future?”
Reuven S. Avi-Yonah
Tax Notes Today Federal
2024
“A Lower Corporate Tax Rate for Domestic Manufacturing?”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Should FDII Be Abolished in 2025?”
Reuven S. Avi-Yonah
Tax Notes International
2024
“The Tariffs Are Coming! The Tariffs Are Coming!”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Whither the UN Framework Convention?”
Reuven S. Avi-Yonah
International Tax Journal
2024
“The Up-C, Taxation, and Corporate Governance”
Reuven S. Avi-Yonah
Tax Notes Federal
2024
“A Global Wealth Tax?”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Microsoft’s Cost-Sharing Arrangement: Frankenstein Strikes Again”
Reuven S. Avi-Yonah
Tax Notes Federal
2023
“If Moore is Reversed”
Reuven S. Avi-Yonah
Tax Notes International
2023
“The UTPR and the Credits”
Reuven S. Avi-Yonah
Tax Notes International
2023
“The Historical Origins and Current Prospects of the Multilateral Tax Convention”
Reuven S. Avi-Yonah
World Tax Journal
2023
“Individual Mobility and the Corporate Tax”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Coordonner les retenues à la source : une solution possible pour lutter contre l’évasion fiscale”
Reuven S. Avi-Yonah
Revue Européenne et Internationale de Droit Fiscal
2023
“After Pillar One”
Reuven S. Avi-Yonah
British Tax Review
2023
“China Yawns at Pillar 2”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Pillar 1 and DSTs: OECD Optimism and U.S. Reality”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Reforming the Exit Tax”
Reuven S. Avi-Yonah
International Tax Journal
2023
“Nothing New Under the Sun? The Historical Origins of the Benefits Principle”
Reuven S. Avi-Yonah
Intertax
2023
Research Handbook on Corporate Taxation
Reuven S. Avi-Yonah2023
“Commensurate With Income: IRS Nonenforcement Has Cost $1 Trillion”
Reuven S. Avi-Yonah
Tax Notes Federal
2023
“Comment on Cong et al. “Tax loss harvesting with cryptocurrencies””
Reuven S. Avi-Yonah
Journal of Accounting and Economics
2023
“Introduction”
Reuven S. Avi-Yonah
Research Handbook on Corporate Taxation
2023
“What Would Surrey Say? The Long Reach of Stanley S. Surrey”
Reuven S. Avi-Yonah
Law and Contemporary Problems
2023
“A New Corporate Tax”
Reuven S. Avi-Yonah
Research Handbook on Corporate Tax
2023
“Tax in History: The 1923 Report and the International Tax Revolution”
Reuven S. Avi-Yonah
Intertax
2023
“The Origins of Destination-based Income Taxation: US and International Tax Perspectives”
Reuven S. Avi-Yonah
VAT in the Digital Era
2023
“Unilateralism and Multilateralism in International Tax”
Reuven S. Avi-Yonah
International Tax at the Crossroads
2023
“A New Framework for Taxing Cryptocurrencies”
Reuven S. Avi-Yonah
The Tax Lawyer
2023
“3M and the Blocked Income Problem”
Reuven S. Avi-Yonah
Tax Notes
2023
“Moore Questions Than Answers”
Reuven S. Avi-Yonah
Tax Notes International
2023
“The UTPR Reconsidered: A Response to Fadi Shaheen”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Antitrust and the Corporate Tax, 1908-1928”
Reuven S. Avi-Yonah
Antimonopoly and American Democracy
2023
“International Taxation, Globalization, and the Economic Digital Divide”
Reuven S. Avi-Yonah
Journal of International Economic Law
2023
“Taxing the Right Book: Arguments for the Corporate AMT”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Can Moore Be Limited?”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Much Ado: Why the United States Should Calm Down About DSTs”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Credit Where It’s Due? Reflections on Christensen”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Moores Needed Tax Advice, Not Crystal Ball”
Reuven S. Avi-Yonah
Tax Notes International
2023
“International Tax Law: Status Quo, Trends and Perspectives”
Reuven S. Avi-Yonah
The Oxford Handbook of International Tax Law
2023
“Do Not Waste Your Time Deciphering the Multilateral Tax Convention”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Could Moore Have Been Mooted?”
Reuven S. Avi-Yonah
Tax Notes Federal
2023
“The Moores’ and Altria’s Realization Requirement Dance”
Reuven S. Avi-Yonah
TaxNotes International
2023
“Pillar 2 and the Credits”
Reuven S. Avi-Yonah
International Tax Journal
2023