“Is the UTPR Extraterritorial or Discriminatory?”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes Federal
2025

“ESG Irony: Why Corporate Tax Avoidance Must Be Considered”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2025

“Three Implications of Moore”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes Federal
2025

“Should Country-by-Country Reporting Be Public?”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2025

“Tax Experience Isn’t Everything: A Tale of Two Justices”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes Federal
2025

“Should the United States Abandon Citizenship-Based Taxation?”

Reuven S. Avi-Yonah
  • Tax Law
International Tax Journal
2025

Congress Can Maintain IRS Rulemaking Authority

Reuven S. Avi-Yonah
  • Tax Law
2024

“Crypto and the Exit Tax”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Now You Have It, Now You Don’t: Taxing Crypto, Part 2”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Once More: Digital Services Taxes Should Be Creditable”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Sourcing Derivatives: Time to Reverse the Rule?”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Building the Gateway: Why the Two Pillars Need Each Other”

Reuven S. Avi-Yonah
  • Tax Law
Intertax
2024

“The Usefulness of Pillar 1”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Limitation on Benefits or Principal Purpose Test? Part 2”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“The Case for Targeted Location Incentives”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Should U.S. Tax Law Be Constitutionalized?”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

Taxation, Citizenship and Democracy in the 21st Century

Reuven S. Avi-Yonah
  • Tax Law
2024

Advanced Introduction to International Tax Law

Reuven S. Avi-Yonah
  • Tax Law
2024

“Now You Have It, Now You Don’t: Taxing Crypto, Part 1”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Littlejohn’s Unjust Tax Sentence”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Limitation on Benefits or Principal Purpose Test? Part 1”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Can Investment Treaties Defeat Pillar 2?”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Taxing Fat Cats Abroad”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes Federal
2024

“Has Cost Sharing Outlived Its Usefulness?”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Rethinking Taxing Excess Profits”

Reuven S. Avi-Yonah
  • Tax Law
The Tax Lawyer
2024

“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

An Introduction to Tax Law and Policy

Reuven S. Avi-Yonah
  • Tax Law
2023

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

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

U.S. International Taxation, Cases and Materials

Reuven S. Avi-Yonah
  • Tax Law
2022

“Is GILTI Constitutional?”

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

“Gucci Gulch Redux: The Problems of Wyden Proposal”

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

“The Worst Tax Law Ever Enacted?”

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

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

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

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

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

“The Ingenious Biden Tax Plan”

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

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

Reuven S. Avi-Yonah
  • Tax Law
TaxNotes 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

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

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

“Due Diligence in International Tax Law”

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

“COVID-19 and US Tax Policy: What Needs to Change?”

Reuven S. Avi-Yonah
  • Tax Law
Intertax
2020

“Federalizing Tax Justice”

Reuven S. Avi-Yonah
  • Tax Law
Indiana Law Journal
2020

“A Positive Dialectic: Beps and The United States”

Reuven S. Avi-Yonah
  • Tax Law
AJIL Unbound
2020

"Why R&D Should be Allocated to Subpart F and GILTI"

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2020

“Rodriguez, Tucker, and the Dangers of Textualism”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
2020

“Taxing the Digital Economy: A Short Book Review”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2020

“Taxing the Digital Economy: The Effect of Coronavirus on Pillar 1”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2020

“Medtronic: Has the Tide Turned for Transfer Pricing?”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2020