“The US Taxpayer Bill of Rights: Reflections on a Toddler”

Reuven S. Avi-Yonah
Studi in Memoria di Francesco Teasauro
2023

“The UTPR and the Treaties”

Reuven S. Avi-Yonah
Tax Notes International
2023

“Constitutional Review of Federal Tax Legislation”

Reuven S. Avi-Yonah
University of Illinois Law Review
2023

An Introduction to Tax Law and Policy

Reuven S. Avi-Yonah
  • Tax Law
2023

“Coordinated Withholding Taxes: a Possible Solution to the Tax Evasion Problem”

Reuven S. Avi-Yonah
  • Tax Law
Revue Européenne et Internationale de Droit Fiscal
2023

U.S. International Taxation, Cases and Materials

Reuven S. Avi-Yonah
  • Tax Law
2022

“Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax”

Reuven S. Avi-Yonah
  • Tax Law
Michigan Journal of International Law
2022

“UTPR’s Dynamic Connection to Customary International Tax Law”

Reuven S. Avi-Yonah
Tax Notes International
2022

“Taxes in the Time of Coronavirus: Is It Time to Revive the Excess Profits Tax?”

Reuven S. Avi-Yonah
American Prospect
2022

“New Developments on US Treaty Overrides”

Reuven S. Avi-Yonah
British Tax Review
2022

“Why Does the United States Need the Global Minimum Tax?”

Reuven S. Avi-Yonah
International Tax Journal
2022

“Corporate Taxation to Curb Monopoly Power: A Brief History and A Proposal”

Reuven S. Avi-Yonah
Tax Justice Network
2022

“Pacta Sunt Servanda? The Problem of Tax Treaty Overrides”

Reuven S. Avi-Yonah
British Tax Review
2022

“Is the United States Already Compliant with Pillar Two?”

Reuven S. Avi-Yonah
Tax Notes International
2022

“The Dubious Constitutional Origins of Treaty Overrides: A Response to Rosenbloom and Shaheen”

Reuven S. Avi-Yonah
Florida Tax Review
2022

“The Parallel March of the Ginis: How Does Taxation Relate to Inequality, and What Can Be Done About It?”

Reuven S. Avi-Yonah
American Journal of Law and Equality
2022

“A New Framework for Taxing Cryptocurrencies”

Reuven S. Avi-Yonah
Tax Notes Federal
2022

“Billionaire Mark-to-Market Reforms: Response to Susswein and Brown”

Reuven S. Avi-Yonah
Tax Notes Federal
2022

“Medtronic II and the Profit Shifting Problem”

Reuven S. Avi-Yonah
Tax Notes International
2022

“Pillar Two: Down but not Out”

Reuven S. Avi-Yonah
Tax Notes International
2022

“Minimum Taxation in the United States in the Context of GloBE”

Reuven S. Avi-Yonah
Intertax
2022

“Pillar 2 and the Corporate AMT”

Reuven S. Avi-Yonah
Tax Notes International
2022

“The BEAT and the BITs: Can the United States be Sued over the BEAT?”

Reuven S. Avi-Yonah
International Tax Journal
2022

“A Response to Professor Marian on Cryptocurrency Tax Policy”

Reuven S. Avi-Yonah
Tax Notes
2022

“Stateless Income and Beyond: Ed Kleinbard’s Contribution to International Tax Policy”

Reuven S. Avi-Yonah
National Tax Journal
2022

“First Impressions of the International Tax Provisions of BB: A Reasonable Compromise”

Reuven S. Avi-Yonah
International Tax Journal
2022

“A New Framework for Digital Taxation”

Reuven S. Avi-Yonah
Harvard International Law Journal
2022

Preface to Tax Transfer Pricing: Under the Arm’s Length and the Sale Country Principles

Reuven S. Avi-Yonah
Tax Transfer Pricing: Under the Arm’s Length and the Sale Country Principles
2022

“Is GILTI Constitutional?”

Reuven S. Avi-Yonah
  • Tax Law
TaxNotes Federal
2021

“Due Diligence in International Tax Law”

Reuven S. Avi-Yonah
  • Tax Law
Due Diligence in International Tax Legal Order
2021

“The Worst Tax Law Ever Enacted?”

Reuven S. Avi-Yonah
  • Tax Law
International Tax Journal
2021

“Rebellion, Rascals, and Revenue: Pleasingly Gaudy and Preposterous”

Reuven S. Avi-Yonah
  • Tax Law
TaxNotes International
2021

“Has Tax Competition Been Curbed? Reaction to L. Ahrens, L. Hakelberg & T. Rixen”

Reuven S. Avi-Yonah
  • Tax Law
Intertax
2021

“The Baby and the Bathwater: Reflections on the TCJA’s International Provisions”

Reuven S. Avi-Yonah
  • Tax Law
TaxNotes International
2021

“The Ingenious Biden Tax Plan”

Reuven S. Avi-Yonah
  • Tax Law
TaxNotes International
2021

“Should U.S. Tax Law Be Constitutionalized? Centennial Reflections on Eisner v. Macomber (1920)”

Reuven S. Avi-Yonah
  • International and Comparative Law
  • Tax Law
Duke Journal of Constitutional Law & Public Policy
2021

“Stanley Surrey, the 1981 US Model, and the Single Tax Principle”

Reuven S. Avi-Yonah
  • International and Comparative Law
  • Tax Law
Intertax
2021

“Gucci Gulch Redux: The Problems of Wyden Proposal”

Reuven S. Avi-Yonah
  • International and Comparative Law
  • Tax Law
Tax Notes International
2021

“Is New York’s Mark-to-Market Act Unconstitutionally Retroactive?”

Reuven S. Avi-Yonah
  • International and Comparative Law
  • Tax Law
Tax Notes State
2021

“Lecture in Human Rights: Tax Policy, Global Economics, Labor and Justice in Light of COVID-19”

Reuven S. Avi-Yonah
  • Tax Law
Rutgers International Law and Human Rights Journal
2021

“Tax Treaties, the Constitution, and the Noncompulsory Payment Rule”

Reuven S. Avi-Yonah
  • Tax Law
International Tax Journal
2021

The Case for Reviving the Corporate AMT

Reuven S. Avi-Yonah
2021

“A Two-Edged Sword: Reflections on CIC Services LLC v. IRS”

Reuven S. Avi-Yonah
Tax Notes Federal
2021

“Is the Net Investment Income Tax a Treaty Override? Reflections on Toulouse”

Reuven S. Avi-Yonah
Tax Note International
2021

“A Different Way to Tax Stock Buybacks”

Reuven S. Avi-Yonah
Tax Notes International
2021

“Stanley Surrey, the Code and the Regime”

Reuven S. Avi-Yonah
Florida Tax Review
2021

“The New International Tax Framework: Evolution or Revolution?”

Reuven S. Avi-Yonah
American Society of International Law
2021

“Taxation and Business: The Human Rights Dimension of Corporate Tax Practices”

Reuven S. Avi-Yonah
The Cambridge Companion to Business and Human Rights Law
2021

“Globalization, Tax Competition and the Fiscal Crisis of the Welfare State: A Twentieth Anniversary Retrospective”

Reuven S. Avi-Yonah
Thinker, Teacher, Traveler: Reimagining International Tax
2021

“The International Tax Regime at 100: Reflections on the OECD’s BEPS Project”

Reuven S. Avi-Yonah
Bulletin for International Taxation
2021