“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

“The End of Territoriality?”

Reuven S. Avi-Yonah
  • Tax Law
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

U.S. International Taxation, Cases and Materials

Reuven S. Avi-Yonah
  • Tax Law
2026

“How the U.S. Constitution Shapes International Tax Law: Instrument Choice in Tax Agreements”

Reuven S. Avi-Yonah
Washington University Law Review
2026

“Taxing Nomads: Reviving Citizenship-Based Taxation for the 21st Century”

Reuven S. Avi-Yonah
  • Tax Law
Taxing People: The Next One Hundred Years
2026

“From Relic to Relevance, The Resurgence of Tariffs”

Reuven S. Avi-Yonah
UC Law San Francisco Law Review
2026

“When Does Tax Reform Happen?”

Reuven S. Avi-Yonah
Tax Notes
2026

“Can a Corporate Wealth Tax Happen?”

Reuven S. Avi-Yonah
Tax Notes International
2026

“Can the Corporate Tax be Delegated?”

Reuven S. Avi-Yonah
Tax Notes International
2026

“Should the Ordinary Income Rate Apply to Carried Interest?”

Reuven S. Avi-Yonah
Tax Notes International
2026

“Tiger Global and Treaty Interpretation”

Reuven S. Avi-Yonah
Tax Notes International
2026

“Taxation and Birthright Citizenship”

Reuven S. Avi-Yonah
Tax Notes International
2026

“Data Centers as Engines of Corporate Tax Base Restructuring”

Reuven S. Avi-Yonah
Tax Notes Federal
2026

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

Reuven S. Avi-Yonah
Tax Notes federal
2026

“Liberty Global and the Revival of Economic Substance”

Reuven S. Avi-Yonah
Tax Notes International
2026

“Coca-Cola Redux: The Problematic Absence of Comparables”

Reuven S. Avi-Yonah
Tax Notes International
2026

“Periodic Adjustments — Treaties and Other Issues”

Reuven S. Avi-Yonah
Tax Notes International
2026

“Should Single-Sales-Factor Formulas Be Constitutional?”

Reuven S. Avi-Yonah
Tax Notes International
2026

“Implicit Support and the Arm’s-Length Standard”

Reuven S. Avi-Yonah
Tax Notes International
2026

“Digital Services Taxes and the WTO”

Reuven S. Avi-Yonah
Tax Notes International
2026

“Three Bites of the Apple”

Reuven S. Avi-Yonah
Tax Notes International
2026

“Periodic Adjustments — The Dialogue Continues”

Reuven S. Avi-Yonah
Tax Notes Federal
2026

“The Largest Tax Fraud?”

Reuven S. Avi-Yonah
Tax Notes International
2026

“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

“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

“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

“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