“Tax Treaties, the Constitution, and the Noncompulsory Payment Rule”
Reuven S. Avi-Yonah- Tax Law
International Tax Journal
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
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
“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
“The International Tax Regime at 100: Reflections on the OECD’s BEPS Project”
Reuven S. Avi-Yonah
Bulletin for International Taxation
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
“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
דין ודברים [Haifa Law Review]
2019
Tax Notes International
2019
“9th Circ. Got Cost-Sharing Right in Altera v. Commissioner”
Reuven S. Avi-Yonah
Law360
2019
Laws
2018
Tax Notes
2018
“Does the United States Still Care About Complying with Its WTO Obligations?”
Reuven S. Avi-Yonah- Tax Law
Columbia Journal of Tax Law. Tax Matters
2018
“The Beat and Treaty Overrides: A Brief Response to Rosenbloom and Shaheen”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2018
“BEPS, ATAP, and the New Tax Dialogue: ‘A Transatlantic Competition?’ ”
Reuven S. Avi-Yonah- Tax Law
Intertax
2018
“A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits”
Reuven S. Avi-Yonah- Tax Law
Michigan Journal of International Law
2018
Erasmus Law Review
2017