“Taxing Nomads: Reviving Citizenship-Based Taxation for the 21st Century”
Reuven S. Avi-Yonah- Tax Law
Taxing People: The Next One Hundred Years
2026
“A New Tax Shelter Wave”
Reuven S. Avi-Yonah- Tax Law
Tax Notes
2026
“Can the EU’s Foreign Subsidy Regulation ‘Discipline’ U.S. Subsidies?”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2026
International Tax Journal
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
2025
“Containing The Blast Radius: Can Congress Save The Code From Realization?”
Reuven S. Avi-Yonah
Florida Tax Review
2025
“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
Tax Notes International
2025
“Corporate Tax: Best Tool for Taxation’s Regulation Goal”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2025
Tax Notes International
2025
“Eliminating QBAI - One Step Forward, Two Steps Back?”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2025
Tax Notes International
2025
“Facebook Decision Enables IRS to Seek CWI Enforcement Against Meta”
Reuven S. Avi-Yonah- Tax Law
Tax Notes Federal
2025
Tax Notes Federal
2025
Tax Notes International
2025
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
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
Tax Notes International
2025
Tax Notes International
2025
“Can Side by Side Work?”
Reuven S. Avi-Yonah
Tax Notes International
2025
“The Perils of Pseudo-Textualism”
Reuven S. Avi-Yonah
Tax Notes International
2025
“The IRS Approach to Periodic Adjustments: Losing Bet or Royal Flush?”
Reuven S. Avi-Yonah
Tax Notes Federal
2025
“ESG Irony: Why Corporate Tax Avoidance Must Be Considered”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2025
Tax Notes Federal
2025
“The Historical Evolution of Corporate Social Responsibility: A Foreword to the ELI Guidance”
Reuven S. Avi-Yonah
Accounting, Economics, and Law: A Convivium
2025
Tax Notes Federal
2025
Tax Notes International
2025
“Tax Experience Isn’t Everything: A Tale of Two Justices”
Reuven S. Avi-Yonah- Tax Law
Tax Notes Federal
2025
“Should the United States Abandon Citizenship-Based Taxation?”
Reuven S. Avi-Yonah- Tax Law
International Tax Journal
2025
“Should the States Return to Worldwide Combined Reporting?”
Reuven S. Avi-Yonah
Tax Notes International
2025
“A Reciprocal VAT?”
Reuven S. Avi-Yonah
Tax Notes International
2025
“Why Did the IRS Restart Transfer Pricing Litigation?”
Reuven S. Avi-Yonah
Tax Notes International
2025
“Periodic Adjustments and the Arm’s Length Principle”
Reuven S. Avi-Yonah
International Tax Journal
2025
“Deglobalization, Tax Competition, and the Potential Revival Of the Welfare State”
Reuven S. Avi-Yonah
Tax Notes International
2025
“Legal Form or Unfair Substance? A Symposium Around the Controlled Foreign Company (CFC) Rule”
Reuven S. Avi-Yonah
Journal of Accounting, Economics, and Law: A Convivium
2025
“What is the Best Candidate for a Post-Moore Constitutional Challenge?”
Reuven S. Avi-Yonah
Tax Notes Federal
2024
“Pillar 2 and the United States: What’s Next”
Reuven S. Avi-Yonah
Tax Notes
2024
“Why Did the IRS Win? A Remarkable Year in Tax Litigation, Part 2”
Reuven S. Avi-Yonah
Tax Notes International
2024
“European Union/OECD/International - Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation”
Reuven S. Avi-Yonah
Bulletin for International Taxation
2024
“Why Did the IRS Win? A Remarkable Year in Tax Litigation”
Reuven S. Avi-Yonah
Tax Notes International
2024
"The Case Against Expensing R&E"
Reuven S. Avi-Yonah
Tax Notes Federal
2024
“Effects From Moore: Does the Corporate Tax Require Realization?”
Reuven S. Avi-Yonah
Tax Notes Federal
2024
“The High Road and the Low Road: What Should be the US Reaction to the End of Pillar One?”
Reuven S. Avi-Yonah2024
“Building the Gateway: Why the Two Pillars Need Each Other”
Reuven S. Avi-Yonah- Tax Law
Intertax
2024