“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
International Tax Journal
2025
Tax Notes International
2024
“Once More: Digital Services Taxes Should Be Creditable”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2024
Tax Notes International
2024
“Building the Gateway: Why the Two Pillars Need Each Other”
Reuven S. Avi-Yonah- Tax Law
Intertax
2024
Tax Notes International
2024
“Limitation on Benefits or Principal Purpose Test? Part 2”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2024
Tax Notes International
2024
Tax Notes International
2024
Tax Notes
2024
Tax Notes International
2024
Economics Letters
2024
Tax Notes International
2024
Tax Notes International
2024
“Limitation on Benefits or Principal Purpose Test? Part 1”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2024
Tax Notes International
2024
Tax Notes Federal
2024
Tax Notes International
2024
The Tax Lawyer
2024
National Tax Journal
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
American Law and Economics Review
2023
Oxford Review of Economic Policy
2023
“Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax”
Reuven S. Avi-Yonah- Tax Law
Michigan Journal of International Law
2022
“The Psychology of Taxing Capital Income: Evidence from a Survey Experiment on the Realization Rule”
Edward G. Fox- Tax Law
Journal of Public Economics
2022
Tax Notes State
2022
International Tax and Public Finance
2022
“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
Journal of Public Economics
2021
TaxNotes International
2021
“Has Tax Competition Been Curbed? Reaction to L. Ahrens, L. Hakelberg & T. Rixen”
Reuven S. Avi-Yonah- Tax Law
Intertax
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
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
International Tax Journal
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
“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
“Antitrust and the Corporate Tax: Why We Need Progressive Corporate Tax Rates”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2020
“Reforming State Corporate Income Taxes Can Yield Billions”
Reuven S. Avi-Yonah- Tax Law
Tax Notes State
2020
National Tax Journal
2020
International Tax Journal
2020