“Enforcing Dividend Withholding on Derivatives”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
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

“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

“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

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

Reuven S. Avi-Yonah
  • Tax Law
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

“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

“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

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

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

“The New United States Model Income Tax Convention”

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

“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

“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

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

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

“The Three Goals of Taxation”

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

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

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

“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

“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 World Trade Organization, and the European Court of Justice”

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

“The Story of the Separate Corporate Income Tax: A Vehicle for Regulating Corporate Managers”

Reuven S. Avi-Yonah
  • Tax Law
Business Tax Stories
2005

“The International Tax Regime and the New Israeli Tax Law”

Reuven S. Avi-Yonah
  • Tax Law
Mishpat va-‘asakim/Law & Business Law Review
2005

“The WTO, Export Subsidies, and Tax Competition”

Reuven S. Avi-Yonah
  • Tax Law
WTO and Direct Taxation
2005

“All of a Piece Throughout: The Four Ages of U.S. International Taxation”

Reuven S. Avi-Yonah
  • Tax Law
Virginia Tax Review
2005

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

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
2005

“The Cyclical Transformations of the Corporate Form: A Historical Perspective on Corporate Social Responsibility”

Reuven S. Avi-Yonah
  • Tax Law
Delaware Journal of Corporate Law
2005

“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

“Annex 3: Definition of ‘Tax’ in US Law”

Reuven S. Avi-Yonah
  • Tax Law
The Concept of Tax
2005

“Closing the International Tax Gap”

Reuven S. Avi-Yonah
  • Tax Law
Bridging the Tax Gap: Addressing the Crisis in Federal Tax Administration
2005

U.S. International Taxation: Cases and Materials

Reuven S. Avi-Yonah
  • Tax Law
2005

“The Silver Lining: The International Tax Provisions of the American Jobs Creation Act - A Reconsideration”

Reuven S. Avi-Yonah
  • Tax Law
Bulletin for International Fiscal Documentation
2005

“From Income to Consumption Tax: Some International Implications”

Reuven S. Avi-Yonah
  • Tax Law
Tax Reforms
2005

“The Ingenious Kerry Tax Plan”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
2004

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

Reuven S. Avi-Yonah
  • Tax Law
Diritto e practica tributaria internazionale
2004

“Corporations, Society, and the State: A Defense of the Corporate Tax”

Reuven S. Avi-Yonah
  • Tax Law
Virginia Law Review
2004

“International Tax as International Law”

Reuven S. Avi-Yonah
  • Tax Law
Tax Law. Review
2004

“Globalization, Law and Development: Introduction and Overview”

Reuven S. Avi-Yonah
  • Tax Law
Michigan Journal of International Law
2004

“Bridging the North/South Divide: International Redistribution and Tax Competition”

Reuven S. Avi-Yonah
  • Tax Law
Michigan Journal of International Law
2004

“Risk, Rents, and Regressivity: Why the United States Needs Both an Income Tax and a VAT”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
2004

“The Deemed Dividend Problem”

Reuven S. Avi-Yonah
  • Tax Law
Journal of Taxation of Global Transactions
2004

“Corporate Income Tax Act of 1909”

Reuven S. Avi-Yonah
  • Tax Law
Major Acts of Congress
2004

“Analysis of Judicial Decisions Interpreting §482”

Reuven S. Avi-Yonah
  • Tax Law
Transfer Pricing: Judicial Strategy and Outcomes
2003

“The Case for Retaining the Corporate AMT”

Reuven S. Avi-Yonah
  • Tax Law
Southern Methodist University Law Review
2003

“IFA Branch Report: United States (Trends in Company / Shareholder Taxation: Single or Double Taxation?)”

Reuven S. Avi-Yonah
  • Tax Law
Cahiers de droit fiscal international / Studies on International Fiscal Law
2003

“National Regulation of Multinational Enterprises: An Essay on Comity, Extraterritoriality, and Harmonization”

Reuven S. Avi-Yonah
  • Tax Law
Columbia Journal of Transnational Law
2003

“Tax Stories and Tax Histories: Is There a Role for History in Shaping Tax Law?”

Reuven S. Avi-Yonah
  • Tax Law
Michigan Law Review
2003

“Back to the 1930s? The Shaky Case for Exempting Dividends”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
2002