“Amazon Goldcrest Project and the Relevance of Comparability Analysis under the Arm’s Length Principle”
Reuven S. Avi-Yonah- Tax Law
International Transfer Pricing Journal
2019
“The Transitional Period and its Impact on Tax Competition and the Implementation of the BEPS Project”
Reuven S. Avi-Yonah- Tax Law
The Implementation of Anti-BEPS Rules in the EU: A Comprehensive Study
2018
Foreword to Corporate Taxation and Social Responsibility
Reuven S. Avi-Yonah- Tax Law
Corporate Taxation and Social Responsibility
2018
“Does the United States Still Care About Complying with Its WTO Obligations?”
Reuven S. Avi-Yonah- Tax Law
Columbia Journal of Tax Law. Tax Matters
2018
“Be Careful What You Wish For? Reducing Inequality in the 21st Century”
Reuven S. Avi-Yonah- Human Rights
- Tax Law
Michigan Law Review
2018
Tax Notes
2018
“Formulating a General Anti-Abuse Rule (GAAR) in Tax Legislation: Insights and Recommendations”
Reuven S. Avi-Yonah- Tax Law
The Routledge Companion to Tax Avoidance Research
2018
Review of Double Taxation and the League of Nations by Sunita Jogarajan
Reuven S. Avi-Yonah- Tax Law
Intertax
2018
“BEPS, ATAP, and the New Tax Dialogue: ‘A Transatlantic Competition?’ ”
Reuven S. Avi-Yonah- Tax Law
Intertax
2018
“A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits”
Reuven S. Avi-Yonah- Tax Law
Michigan Journal of International Law
2018
“The Beat and Treaty Overrides: A Brief Response to Rosenbloom and Shaheen”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2018
Laws
2018
Michigan Journal of International Law
2017
“Problems with Destination-Based Corporate Taxes and the Ryan Blueprint”
Reuven S. Avi-Yonah- Tax Law
Columbia Journal of Tax Law
2017
Understanding the Company: Corporate Governance and Theory
2017
Tax Sovereignty in the BEPS Era
2017
“Proposals for International Tax Reform: Problem or Opportunity?”
Reuven S. Avi-Yonah- International and Comparative Law
- Tax Law
Challenge
2017
Tax Notes
2017
Capital Gains Taxation: A Comparative Analysis of Key Issues
2017
“Altera, the Arm’s Length Standard, and Customary International Tax Law”
Reuven S. Avi-Yonah- Tax Law
Michigan Journal of International Law Opinio Juris
2017
“International Tax Avoidance -- Introduction”
Reuven S. Avi-Yonah- International and Comparative Law
- Tax Law
Accounting, Economics, and Law: A Convivium
2017
Taxing Multinational Enterprises as Unitary Firms
2017
“Taking the First Bite: Who Should Tax Apple’s $187 Billion in Ireland?”
Reuven S. Avi-Yonah- Tax Law
Michigan Tax Lawyer
2017
“Territoriality and the Original Intent of Subpart F”
Reuven S. Avi-Yonah- Tax Law
Tax Notes
2017
“Once More, With Feeling: TRA 17 and Original Intent of Subpart F”
Reuven S. Avi-Yonah- Tax Law
Tax Notes
2017
Erasmus Law Review
2017
International Tax Journal
2016
Foreword to Ten Years of Tax: A Celebration of Professor Michael Littlewood’s First Decade at the University of Auckland Faculty of Law, 2003-2013
Reuven S. Avi-Yonah- Tax Law
Ten Years of Tax: A Celebration of Professor Michael Littlewood’s First Decade at the University of Auckland Faculty of Law, 2003-2013
2016
Tax Notes
2016
Tax Notes
2016
“Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State”
Reuven S. Avi-Yonah- Tax Law
International Tax Law
2016
2016
Tax Notes
2016
Introduction to International Tax Law
Reuven S. Avi-Yonah- Tax Law
International Tax Law
2016
“Evaluating BEPS: A Reconsideration of the Benefits Principle and Proposal for UN Oversight”
Reuven S. Avi-Yonah- Tax Law
Harvard Business Law Review
2016
“Full Circle? The Single Tax Principle, BEPS, and The New US Model”
Reuven S. Avi-Yonah- Tax Law
Global Taxation
2016
“The Structure of International Taxation: A Proposal for Simplification”
Reuven S. Avi-Yonah- Tax Law
International Tax Law
2016
“International Tax as International Law”
Reuven S. Avi-Yonah- International and Comparative Law
- Tax Law
International Tax Law
2016
“A Tale of Two Cities: Washington, Brussels, and BEPS”
Reuven S. Avi-Yonah- Tax Law
Tax Notes
2016
“Hanging Together: A Multilateral Approach to Taxing Multinationals”
Reuven S. Avi-Yonah- Tax Law
Global Tax Fairness
2016
“A Proposal for Unitary Taxation and Formulary Apportionment (UT+FA) to Tax Multinational Enterprises”
Reuven S. Avi-Yonah- Tax Law
Global Tax Governance: What Is Wrong With It and How to Fix It
2016
“International Taxation of Electronic Commerce”
Reuven S. Avi-Yonah- International and Comparative Law
- Tax Law
International Tax Law
2016
“Proposals for International Tax Reform: Is There a Middle Road?”
Reuven S. Avi-Yonah- Tax Law
Tax Notes
2016
“Apple State Aid Ruling: A Wrong Way to Enforce the Benefits Principle?”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2016
“Hanging Together: A Multilateral Approach to Taxing Multinationals”
Reuven S. Avi-Yonah- Tax Law
Michigan Business & Entrepreneurial Law Review
2016
Tax Notes
2016
“International Tax Evasion and Avoidance”
Reuven S. Avi-Yonah- International and Comparative Law
- Tax Law
The American Prospect
2016
“Three Steps Forward, One Step Back? Reflection on ‘Google Taxes’ and the Destination-Based Corporate Tax”
Reuven S. Avi-Yonah- Tax Law
Nordic Tax Journal
2016
“GAARs and the Nexus between Statutory Interpretation and the Legislative Drafting: Lessons for the U.S. from Canada”
Reuven S. Avi-Yonah- Tax Law
Accounting, Economics, and Law: A Convivium
2016
“Country by Country Reporting and Corporate Privacy: Some Unanswered Questions”
Reuven S. Avi-Yonah- Tax Law
Columbia Journal of Tax Law. Tax Matters
2016