“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

The Psychology of Taxing Capital Income: Evidence from a Survey Experiment on the Realization Rule

Edward G. Fox
  • Tax Law
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

“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

“Taxes as Pandemic Controls”

James Hines Jr.
  • Tax Law
National Tax Journal
2020

“Constructive Dialogue: BEPS and the TCJA”

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

“Sharp Lines and Sliding Scales in Tax Law”

Edward G. Fox
  • Tax Law
Tax Law. Review
2020

“Do Lawyers Need Economists?”

Reuven S. Avi-Yonah
  • Tax Law
Accounting, Economics, and Law: A Convivium
2020

“Biden’s International Tax Plan”

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

“The Digital Consumption Tax”

Reuven S. Avi-Yonah
  • Tax Law
Intertax
2020

“Medical Marijuana, Taxation, and Internal Revenue Code Section 280E.”

Howard J. Bromberg
  • Tax Law
  • Health Law
National Tax Journal
2020

“Does Customary International Tax Law Exist?”

Reuven S. Avi-Yonah
  • International and Comparative Law
  • Tax Law
Research Handbook on International Taxation
2020

“Behavioral Biases and Political Actors: Three Examples from US International Taxation”

Reuven S. Avi-Yonah
  • Tax Law
Behavioural Public Finance: Individuals, Society, and the State
2020

“Coca-Cola: A Decisive IRS Transfer Pricing Victory, at Last”

Reuven S. Avi-Yonah
  • Tax Law
TaxNotes Federal
2020

“Income Inequality, Progressive Taxation and Tax Expenditures”

James Hines Jr.
  • Tax Law
The Political Economy of Inequality: U.S. and Global Dimensions
2020

“Why Study Tax History?”

Reuven S. Avi-Yonah
  • Tax Law
Intertax
2020

“A New Corporate Tax”

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

Advanced Introduction to International Tax Law

Reuven S. Avi-Yonah
  • Tax Law
2019

“Crisis-Driven Tax Law: The Case of Section 382”

Albert H. Choi
  • Tax Law
Florida Tax Review
2019

“BEPS, ATAP and the New Tax Dialogue: A Transatlantic Competition?”

Reuven S. Avi-Yonah
  • Tax Law
Combating Tax Avoidance in the EU: Harmonization and Cooperation in Direct Taxation
2019

“Toward a 21st-Century International Tax Regime”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2019

“Investment Ramifications of Distortionary Tax Subsidies”

James Hines Jr.
  • Tax Law
Journal of Public Economics
2019

“If Not Now, When? US Tax Treaties with Latin America After TCJA”

Reuven S. Avi-Yonah
  • Tax Law
International Tax Journal
2019

“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

“Strengthening the Passivity Default”

Edward G. Fox
  • Tax Law
The American College of Trust and Estate Counsel Law Journal
2019

“Inter Vivos Transfers of Ownership in Family Firms”

James Hines Jr.
  • Tax Law
International Tax and Public Finance
2019

“Taxation and Human Rights: A Delicate Balance”

Reuven S. Avi-Yonah
  • Human Rights
  • Tax Law
Tax, Inequality, and Human Rights
2019

“India’s New Profit Attribution Proposal and the Arm’s-Length Standard”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2019

“Complete Distributive Rules and the Single Tax Principle: A Review of Recent Italian Case Law”

Reuven S. Avi-Yonah
  • Tax Law
Bulletin for International Taxation
2019

Foreword to Digitalisation and Transfer Pricing - The Way Ahead

Reuven S. Avi-Yonah
  • Tax Law
Digitalisation and Transfer Pricing - The Way Ahead
2019

“A U.S. DST? The Potential Impact of the Cloud Regulations”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2019

“Special Tax Zones and the World Trade Organization”

Reuven S. Avi-Yonah
  • Tax Law
Special Tax Zones in the Era of International Tax Coordination
2019

U.S. International Taxation, Cases and Materials

Reuven S. Avi-Yonah
  • Tax Law
2019

“Casting a Wider Tax Net: Experimental Evidence from Costa Rica”

Spencer D. Smith
  • Tax Law
American Economic Journal: Economic Policy
2019

“US and Capital Flight”

Reuven S. Avi-Yonah
  • Tax Law
דין ודברים [Haifa Law Review]
2019

“The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation”

Reuven S. Avi-Yonah
  • Tax Law
Minnesota Law Review
2019

Foreword to Corporate Taxation and Social Responsibility

Reuven S. Avi-Yonah
  • Tax Law
Corporate Taxation and Social Responsibility
2018

“The International Implications of Wayfair”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes
2018

“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

“Perils of Tax Reform”

James Hines Jr.
  • Tax Law
National Tax Journal
2018