U.S. International Taxation, Cases and Materials
Reuven S. Avi-Yonah- Tax Law
2022
“Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax”
Reuven S. Avi-Yonah- Tax Law
Michigan Journal of International Law
2022
“UTPR’s Dynamic Connection to Customary International Tax Law”
Reuven S. Avi-Yonah
Tax Notes International
2022
“Taxes in the Time of Coronavirus: Is It Time to Revive the Excess Profits Tax?”
Reuven S. Avi-Yonah
American Prospect
2022
“New Developments on US Treaty Overrides”
Reuven S. Avi-Yonah
British Tax Review
2022
“Why Does the United States Need the Global Minimum Tax?”
Reuven S. Avi-Yonah
International Tax Journal
2022
“Corporate Taxation to Curb Monopoly Power: A Brief History and A Proposal”
Reuven S. Avi-Yonah
Tax Justice Network
2022
“Pacta Sunt Servanda? The Problem of Tax Treaty Overrides”
Reuven S. Avi-Yonah
British Tax Review
2022
“Is the United States Already Compliant with Pillar Two?”
Reuven S. Avi-Yonah
Tax Notes International
2022
“The Dubious Constitutional Origins of Treaty Overrides: A Response to Rosenbloom and Shaheen”
Reuven S. Avi-Yonah
Florida Tax Review
2022
“The Parallel March of the Ginis: How Does Taxation Relate to Inequality, and What Can Be Done About It?”
Reuven S. Avi-Yonah
American Journal of Law and Equality
2022
“Billionaire Mark-to-Market Reforms: Response to Susswein and Brown”
Reuven S. Avi-Yonah
Tax Notes Federal
2022
“Medtronic II and the Profit Shifting Problem”
Reuven S. Avi-Yonah
Tax Notes International
2022
“Pillar Two: Down but not Out”
Reuven S. Avi-Yonah
Tax Notes International
2022
“Minimum Taxation in the United States in the Context of GloBE”
Reuven S. Avi-Yonah
Intertax
2022
“Pillar 2 and the Corporate AMT”
Reuven S. Avi-Yonah
Tax Notes International
2022
“The BEAT and the BITs: Can the United States be Sued over the BEAT?”
Reuven S. Avi-Yonah
International Tax Journal
2022
“A Response to Professor Marian on Cryptocurrency Tax Policy”
Reuven S. Avi-Yonah
Tax Notes
2022
“Stateless Income and Beyond: Ed Kleinbard’s Contribution to International Tax Policy”
Reuven S. Avi-Yonah
National Tax Journal
2022
“First Impressions of the International Tax Provisions of BB: A Reasonable Compromise”
Reuven S. Avi-Yonah
International Tax Journal
2022
“A New Framework for Digital Taxation”
Reuven S. Avi-Yonah
Harvard International Law Journal
2022
Preface to Tax Transfer Pricing: Under the Arm’s Length and the Sale Country Principles
Reuven S. Avi-Yonah
Tax Transfer Pricing: Under the Arm’s Length and the Sale Country Principles
2022