“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
TaxNotes Federal
2021
International Tax Journal
2021
“Has Tax Competition Been Curbed? Reaction to L. Ahrens, L. Hakelberg & T. Rixen”
Reuven S. Avi-Yonah- Tax Law
Intertax
2021
“The Baby and the Bathwater: Reflections on the TCJA’s International Provisions”
Reuven S. Avi-Yonah- Tax Law
TaxNotes International
2021
TaxNotes International
2021
“Stanley Surrey, the 1981 US Model, and the Single Tax Principle”
Reuven S. Avi-Yonah- International and Comparative Law
- Tax Law
Intertax
2021
“Gucci Gulch Redux: The Problems of Wyden Proposal”
Reuven S. Avi-Yonah- International and Comparative Law
- Tax Law
Tax Notes International
2021
“Is New York’s Mark-to-Market Act Unconstitutionally Retroactive?”
Reuven S. Avi-Yonah- International and Comparative Law
- Tax Law
Tax Notes State
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
“Tax Treaties, the Constitution, and the Noncompulsory Payment Rule”
Reuven S. Avi-Yonah- Tax Law
International Tax Journal
2021
“A Two-Edged Sword: Reflections on CIC Services LLC v. IRS”
Reuven S. Avi-Yonah
Tax Notes Federal
2021
“Is the Net Investment Income Tax a Treaty Override? Reflections on Toulouse”
Reuven S. Avi-Yonah
Tax Note International
2021
“A Different Way to Tax Stock Buybacks”
Reuven S. Avi-Yonah
Tax Notes International
2021
“Stanley Surrey, the Code and the Regime”
Reuven S. Avi-Yonah
Florida Tax Review
2021
“The New International Tax Framework: Evolution or Revolution?”
Reuven S. Avi-Yonah
American Society of International Law
2021
“The International Tax Regime at 100: Reflections on the OECD’s BEPS Project”
Reuven S. Avi-Yonah
Bulletin for International Taxation
2021
“COVID-19 and US Tax Policy: What Needs to Change?”
Reuven S. Avi-Yonah- Tax Law
Intertax
2020
Indiana Law Journal
2020
Intertax
2020
Tax Notes International
2020
Tax Notes International
2020
International Tax Journal
2020
“Antitrust and the Corporate Tax: Why We Need Progressive Corporate Tax Rates”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2020
“A Positive Dialectic: Beps and The United States”
Reuven S. Avi-Yonah- Tax Law
AJIL Unbound
2020
“Medtronic: Has the Tide Turned for Transfer Pricing?”
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
“Taxing the Digital Economy: The Effect of Coronavirus on Pillar 1”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2020
Tax Notes
2020
“Coca-Cola: A Decisive IRS Transfer Pricing Victory, at Last”
Reuven S. Avi-Yonah- Tax Law
TaxNotes Federal
2020
TaxNotes International
2020
“Taxation and Born-Again Progressives”
Reuven S. Avi-Yonah
American Prospect
2020
“What’s Everyone’s Problem with DSTs?”
Reuven S. Avi-Yonah
Tax Notes
2020
“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
“Use and Abuse of the Single Tax Principle: A Comparative Review of Recent Italian Supreme Court Treaty Cases”
Reuven S. Avi-Yonah
Diritto e practica tributaria internazionale
2019
“India’s New Profit Attribution Proposal and the Arm’s-Length Standard”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
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
“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
“A U.S. DST? The Potential Impact of the Cloud Regulations”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2019
“If Not Now, When? US Tax Treaties with Latin America After TCJA”
Reuven S. Avi-Yonah- Tax Law
International Tax Journal
2019