“Between Formulary Apportionment and the OECD Guidelines: A Proposal for Reconciliation”

Reuven S. Avi-Yonah
  • Tax Law
World Tax Journal
2010

“The Redemption Puzzle”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
2010

“The Case Against Taxing Citizens”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2010

“Tax Reform in a Global Economy: Obama’s Plan”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
2009

“Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade”

Reuven S. Avi-Yonah
  • Tax Law
Stanford Environmental Law Journal
2009

“Xilinx and the Arm’s-Length Standard”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
2009

“Risk, Rents and Regressivity Revisited”

Reuven S. Avi-Yonah
  • Tax Law
Australian Tax Forum
2009

“International Law: Private Law in United States Law”

Reuven S. Avi-Yonah
  • Tax Law
Oxford International Encyclopedia of Legal History
2009

“Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split”

Reuven S. Avi-Yonah
  • Tax Law
Florida Tax Review
2009

“Structuring a US Federal VAT”

Reuven S. Avi-Yonah
  • Tax Law
International VAT Monitor
2009

“Double Tax Treaties: An Introduction”

Reuven S. Avi-Yonah
  • Tax Law
The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties and Investment Flows
2009

“Obama’s International Tax Plan: A Major Step Forward”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
2009

“Closing the International Tax Gap Via Cooperations, Not Competition”

Reuven S. Avi-Yonah
  • Tax Law
Toward Tax Reform Recommendations for President Obama’s Task Force
2009

“The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective”

Reuven S. Avi-Yonah
  • Tax Law
Brooklyn Journal of International Law
2009

“Tax Reform in the (Multi)national Interest”

Reuven S. Avi-Yonah
Tax Notes
2009

“Taxation, Corporate Social Responsibility, and the Business Enterprise”

Reuven S. Avi-Yonah
Comparative Research in Law and Political Economy
2009

“Back to the Future? The Potential Revival of Territoriality”

Reuven S. Avi-Yonah
  • Tax Law
Bulletin for International Taxation
2008

“Reforming Corporate Taxation in a Global Economy: A Proposal to Adopt Formulary Apportionment”

Reuven S. Avi-Yonah
  • Tax Law
Path to Prosperity: Hamilton Project Ideas on Income Security, Education, and Taxes
2008

“Corporate Social Responsibility and Strategic Tax Behavior”

Reuven S. Avi-Yonah
  • Tax Law
Tax and Corporate Governance
2008

“Comment on Yin, Reforming the Taxation of Foreign Direct Investment by US Taxpayers”

Reuven S. Avi-Yonah
  • Tax Law
Virginia Tax Review
2008

“Enforcing Dividend Withholding on Derivatives”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
2008

“Commentary: More Open Issues Regarding the Consolidated Corporate Tax Base in the European Union”

Reuven S. Avi-Yonah
  • Tax Law
Tax Law. Review
2008

“Business Profits (Article 7 OECD Model Convention)”

Reuven S. Avi-Yonah
  • Tax Law
Source versus Residence: Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives
2008

“A Coordinated Withholding Tax on Deductibility Payments”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
2008

The Integrated 2006 United States Model Income Tax Treaty

Reuven S. Avi-Yonah
  • Tax Law
2008

Senator McCain’s Corporate Tax Proposals: A Critical Examination

Reuven S. Avi-Yonah
2008

“Tax Competition, Tax Arbitrage and the International Tax Regime”

Reuven S. Avi-Yonah
  • Tax Law
Bulletin for International Taxation
2007

Comparative Fiscal Federalism: Comparing the European Court of Justice and the U.S. Supreme Court’s Tax Jurisprudence

Reuven S. Avi-Yonah
  • Tax Law
2007

“What Can the US Supreme Court and the European Court of Justice Learn from Each Other’s Tax Jurisprudence?”

Reuven S. Avi-Yonah
  • Tax Law
Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence
2007

“Why Was the U.S. Corporate Tax Enacted in 1909?”

Reuven S. Avi-Yonah
  • Tax Law
Studies in the History of Tax Law
2007

“Federalism and the Commerce Clause: A Comparative Perspective”

Reuven S. Avi-Yonah
  • Tax Law
State and Local Tax Lawyer
2007

Preface to Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence

Reuven S. Avi-Yonah
  • Tax Law
Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence
2007

International Tax as International Law: An Analysis of the International Tax Regime

Reuven S. Avi-Yonah
  • Tax Law
2007

“Taxation in Developing Countries: Some Recent Support and Challenges to the Conventional View”

Reuven S. Avi-Yonah
  • Tax Law
Virginia Tax Review
2007

“A Historical Perspective on Corporate Form and Corporate Real Entity: Implications for Corporate Social Responsibility”

Reuven S. Avi-Yonah
  • Tax Law
The Firm as an Entity: Implications for Economics, Accounting, and the Law
2007

“Commentary”

Reuven S. Avi-Yonah
  • Legal Writing and Research
The Tillinghast Lecture, 1996-2005
2007

“Stapled Securities--‘The Next Big Thing’ for Income Trusts? Useful Lessons from the US Experience with Stapled Shares”

Reuven S. Avi-Yonah
  • Tax Law
Canadian Tax Journal
2007

“The New United States Model Income Tax Convention”

Reuven S. Avi-Yonah
  • Tax Law
Bulletin for International Taxation
2007

U.S. International Taxation: Revised Teacher’s Manual

Reuven S. Avi-Yonah
2007

“A Creditable VAT?”

Reuven S. Avi-Yonah
Tax Notes
2007

“Tax Arbitrage and the International Tax Regime”

Reuven S. Avi-Yonah
  • Tax Law
Tax Arbitrage and the Changing Structure of International Tax Law
2006

“Globalization and Tax Competition: Implications for Developing Countries”

Reuven S. Avi-Yonah
  • Tax Law
Financial and Tax Law. Review
2006

“The Report of the President’s Advisory Panel on Federal Tax Reform: A Critical Assessment and a Proposal”

Reuven S. Avi-Yonah
  • Tax Law
Southern Methodist University Law Review
2006

“Comparative Fiscal Federalism: What Can the U.S. Supreme Court and the European Court of Justice Learn From Each Other’s Tax Jurisprudence?”

Reuven S. Avi-Yonah
  • Tax Law
Law Quadrangle Notes
2006

“Passport to Toledo: Cuno, the WTO, and the ECJ”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2006

“Passport to Toledo: Cuno, the World Trade Organization, and the European Court of Justice”

Reuven S. Avi-Yonah
  • Tax Law
State Tax Notes
2006

“The Three Goals of Taxation”

Reuven S. Avi-Yonah
  • Tax Law
Tax Law. Review
2006

“Comparative Fiscal Federalism: What Can the U.S. Supreme Court and the European Court of Justice Learn From Each Other’s Tax Jurisprudence?”

Reuven S. Avi-Yonah
  • Tax Law
The Journal of the International Institute
2006

“Tax Treaty Overrides: A Qualified Defense of U.S. Practice”

Reuven S. Avi-Yonah
  • Tax Law
Tax Treaties and Domestic Law
2006

“The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath”

Reuven S. Avi-Yonah
  • Tax Law
International Tax and Public Finance
2005