“A Lower Corporate Tax Rate for Domestic Manufacturing?”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Should FDII Be Abolished in 2025?”
Reuven S. Avi-Yonah
Tax Notes International
2024
“The Tariffs Are Coming! The Tariffs Are Coming!”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Whither the UN Framework Convention?”
Reuven S. Avi-Yonah
International Tax Journal
2024
“The Up-C, Taxation, and Corporate Governance”
Reuven S. Avi-Yonah
Tax Notes Federal
2024
“A Global Wealth Tax?”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Microsoft’s Cost-Sharing Arrangement: Frankenstein Strikes Again”
Reuven S. Avi-Yonah
Tax Notes Federal
2023
“If Moore is Reversed”
Reuven S. Avi-Yonah
Tax Notes International
2023
“The UTPR and the Credits”
Reuven S. Avi-Yonah
Tax Notes International
2023
“The Historical Origins and Current Prospects of the Multilateral Tax Convention”
Reuven S. Avi-Yonah
World Tax Journal
2023
“Individual Mobility and the Corporate Tax”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Coordonner les retenues à la source : une solution possible pour lutter contre l’évasion fiscale”
Reuven S. Avi-Yonah
Revue Européenne et Internationale de Droit Fiscal
2023
“After Pillar One”
Reuven S. Avi-Yonah
British Tax Review
2023
“China Yawns at Pillar 2”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Pillar 1 and DSTs: OECD Optimism and U.S. Reality”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Reforming the Exit Tax”
Reuven S. Avi-Yonah
International Tax Journal
2023
“Nothing New Under the Sun? The Historical Origins of the Benefits Principle”
Reuven S. Avi-Yonah
Intertax
2023
“Commensurate With Income: IRS Nonenforcement Has Cost $1 Trillion”
Reuven S. Avi-Yonah
Tax Notes Federal
2023
“Comment on Cong et al. “Tax loss harvesting with cryptocurrencies””
Reuven S. Avi-Yonah
Journal of Accounting and Economics
2023
“What Would Surrey Say? The Long Reach of Stanley S. Surrey”
Reuven S. Avi-Yonah
Law and Contemporary Problems
2023
“Tax in History: The 1923 Report and the International Tax Revolution”
Reuven S. Avi-Yonah
Intertax
2023
“A New Framework for Taxing Cryptocurrencies”
Reuven S. Avi-Yonah
The Tax Lawyer
2023
“3M and the Blocked Income Problem”
Reuven S. Avi-Yonah
Tax Notes
2023
“Moore Questions Than Answers”
Reuven S. Avi-Yonah
Tax Notes International
2023
“The UTPR Reconsidered: A Response to Fadi Shaheen”
Reuven S. Avi-Yonah
Tax Notes International
2023
“International Taxation, Globalization, and the Economic Digital Divide”
Reuven S. Avi-Yonah
Journal of International Economic Law
2023
“Taxing the Right Book: Arguments for the Corporate AMT”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Can Moore Be Limited?”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Much Ado: Why the United States Should Calm Down About DSTs”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Credit Where It’s Due? Reflections on Christensen”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Moores Needed Tax Advice, Not Crystal Ball”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Do Not Waste Your Time Deciphering the Multilateral Tax Convention”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Could Moore Have Been Mooted?”
Reuven S. Avi-Yonah
Tax Notes Federal
2023
“The Moores’ and Altria’s Realization Requirement Dance”
Reuven S. Avi-Yonah
TaxNotes International
2023
“Pillar 2 and the Credits”
Reuven S. Avi-Yonah
International Tax Journal
2023
“The UTPR and the Treaties”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Constitutional Review of Federal Tax Legislation”
Reuven S. Avi-Yonah
University of Illinois Law Review
2023
“Coordinated Withholding Taxes: a Possible Solution to the Tax Evasion Problem”
Reuven S. Avi-Yonah- Tax Law
Revue Européenne et Internationale de Droit Fiscal
2023
“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