Faculty Publications

Tax Law

Taxing People: The Next One Hundred Years

2026

“A New Tax Shelter Wave”

Reuven S. Avi-Yonah

Tax Law

Tax Notes

2026

“Frankenstein’s Drugs: Did Gilead Sciences’ Bahamas Tax Caper Create a Multibillion-Dollar Periodic Adjustment?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes

2026

“The End of Territoriality?”

Reuven S. Avi-Yonah

Tax Law

International Tax Journal

2026

“Can the EU’s Foreign Subsidy Regulation ‘Discipline’ U.S. Subsidies?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2026

“Taxes and Certainty: Challenges in Judicial Review of U.S. Tax Legislation”

Reuven S. Avi-Yonah

Tax Law

Suffolk Journal of Trial & Appellate Advocacy

2025

“Should Harvard and Other Large Nonprofits Be Taxed?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2025

“Corporate Tax: Best Tool for Taxation’s Regulation Goal”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2025

“Should Congress Reform The Accumulated Earnings Tax?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2025

“Eliminating QBAI - One Step Forward, Two Steps Back?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2025

“Is the OBBBA Compatible With Pillar 2?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2025

“Facebook Decision Enables IRS to Seek CWI Enforcement Against Meta”

Reuven S. Avi-Yonah

Tax Law

Tax Notes Federal

2025

“Are We Trapped by Realization?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes Federal

2025

“Gregory, Textualism, and Tax Shelters”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2025

“A Perfect Storm: Executive Orders and Tax Law”

Reuven S. Avi-Yonah

Tax Law

Virginia Tax Review

2025

“US Policy and Pillar 2: The Evolution of US Tax Policy Toward OECD Pillar 2 and Its Global Implications”

Reuven S. Avi-Yonah

Tax Law

Novità Fiscali

2025

“Should Tax-Free Triangular Mergers be Eliminated?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes

2025

“Boden Lecture: Taxation of Autonomous Artificial Intelligence”

Reuven S. Avi-Yonah

Tax Law

Marquette Law Review

2025

“Proposed Cloud Services Sourcing Rule: The Right Direction”

Reuven S. Avi-Yonah

Tax Law

TaxNotes Federal

2025

“A CORE Proposal for Budget Caring - Will the E.U. Adopt a Progressive Corporate Tax?”

Reuven S. Avi-Yonah

Tax Law

Intertax

2025

“Medtronic and the Interminable Problem of Transfer Pricing Litigation”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2025

“Must a Consumption Tax be Regressive?”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2025

“Corporate Taxation and Industrial Policy”

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

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

“Is the UTPR Extraterritorial or Discriminatory?”

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

The International Tax Revolution

Reuven S. Avi-Yonah

Tax Law

2025

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

Reuven S. Avi-Yonah

Tax Law

International Tax Journal

2025

Advanced Introduction to International Tax Law

Reuven S. Avi-Yonah

Tax Law

2024

“Littlejohn’s Unjust Tax Sentence”

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

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

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

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

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2024

“Capital Gains Realizations”

James Hines Jr.

Tax Law

Economics Letters

2024

“Has Cost Sharing Outlived Its Usefulness?”

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

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

Reuven S. Avi-Yonah

Tax Law

Tax Notes International

2024

“Crypto and the Exit Tax”

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

“The Usefulness of Pillar 1”

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

Congress Can Maintain IRS Rulemaking Authority

Reuven S. Avi-Yonah

Tax Law

2024

“The Single Tax Principle”

Reuven S. Avi-Yonah

Tax Law

Elgar Encyclopedia of International Economic Law

2024

“The Benefits Principle”

Reuven S. Avi-Yonah

Tax Law

Elgar Encyclopedia of International Economic Law

2024

Taxation, Citizenship and Democracy in the 21st Century

Reuven S. Avi-Yonah

Tax Law

2024

“Rethinking Taxing Excess Profits”

Reuven S. Avi-Yonah