“A Perfect Storm: Executive Orders and Tax Law”

Reuven S. Avi-Yonah
  • Tax Law
Virginia Tax Review
2025

“US Policy and Pillar 2: The Evolution of US Tax Policy Toward OECD Pillar 2 and Its Global Implications”

Reuven S. Avi-Yonah
  • Tax Law
Novità Fiscali
2025

“ESG Irony: Why Corporate Tax Avoidance Must Be Considered”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2025

“Three Implications of Moore”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes Federal
2025

“The Historical Evolution of Corporate Social Responsibility: A Foreword to the ELI Guidance”

Reuven S. Avi-Yonah
Accounting, Economics, and Law: A Convivium
2025

“Is the UTPR Extraterritorial or Discriminatory?”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes Federal
2025

“Should Country-by-Country Reporting Be Public?”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2025

“Tax Experience Isn’t Everything: A Tale of Two Justices”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes Federal
2025

“Should the United States Abandon Citizenship-Based Taxation?”

Reuven S. Avi-Yonah
  • Tax Law
International Tax Journal
2025

The International Tax Revolution

Reuven S. Avi-Yonah
  • Tax Law
2025

“Containing The Blast Radius: Can Congress Save The Code From Realization?”

Reuven S. Avi-Yonah
Florida Tax Review
2025

“Progressive Tax Rates as a Response To Algorithmic Tacit Collusion”

Reuven S. Avi-Yonah
Tax Notes International
2025

“What is the Best Candidate for a Post-Moore Constitutional Challenge?”

Reuven S. Avi-Yonah
Tax Notes Federal
2024

“Pillar 2 and the United States: What’s Next”

Reuven S. Avi-Yonah
Tax Notes
2024

“Why Did the IRS Win? A Remarkable Year in Tax Litigation, Part 2”

Reuven S. Avi-Yonah
Tax Notes International
2024

“European Union/OECD/International - Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation”

Reuven S. Avi-Yonah
Bulletin for International Taxation
2024

“Why Did the IRS Win? A Remarkable Year in Tax Litigation”

Reuven S. Avi-Yonah
Tax Notes International
2024

"The Case Against Expensing R&E"

Reuven S. Avi-Yonah
Tax Notes Federal
2024

“Effects From Moore: Does the Corporate Tax Require Realization?”

Reuven S. Avi-Yonah
Tax Notes Federal
2024

“Why the United States Needs a GAAR”

Reuven S. Avi-Yonah
Tax Notes Federal
2024

“Corporate Taxpayers and Frivolous Arguments, Part 1”

Reuven S. Avi-Yonah
Tax Notes International
2024

“Answering the Right Questions in Rawat”

Reuven S. Avi-Yonah
Tax Notes International
2024

“Is Treasury Bound by the Arm’s-Length Standard?”

Reuven S. Avi-Yonah
Tax Notes International
2024

“The Dividend Puzzle Redux”

Reuven S. Avi-Yonah
Tax Notes International
2024

“Should Digital Services Taxes be Creditable?”

Reuven S. Avi-Yonah
Tax Notes International
2024

“Corporate Taxpayers and Frivolous Arguments, Part 2”

Reuven S. Avi-Yonah
Tax Notes Federal
2024

“Can the United States Curb its Debt?”

Reuven S. Avi-Yonah
Tax Notes Federal
2024

“Try Again: The Problems of BEFIT”

Reuven S. Avi-Yonah
Tax Notes International
2024

“The Single Tax Principle”

Reuven S. Avi-Yonah
  • Tax Law
Elgar Encyclopedia of International Economic Law
2024

“The Benefits Principle”

Reuven S. Avi-Yonah
  • Tax Law
Elgar Encyclopedia of International Economic Law
2024

“Should the Arm’s Length Standard Be Codified?”

Reuven S. Avi-Yonah
Intertax
2024

“Is There a Federal Consumption Tax in Our Future?”

Reuven S. Avi-Yonah
Tax Notes Today Federal
2024

“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

“Has Cost Sharing Outlived Its Usefulness?”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Once More: Digital Services Taxes Should Be Creditable”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Limitation on Benefits or Principal Purpose Test? Part 2”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Crypto and the Exit Tax”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Sourcing Derivatives: Time to Reverse the Rule?”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“The Usefulness of Pillar 1”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

“Limitation on Benefits or Principal Purpose Test? Part 1”

Reuven S. Avi-Yonah
  • Tax Law
Tax Notes International
2024

Congress Can Maintain IRS Rulemaking Authority

Reuven S. Avi-Yonah
  • Tax Law
2024

“Tax Delegation After Loper Bright”

Reuven S. Avi-Yonah
Tax Notes International
2024

“The Triumph of Tax Textualism”

Reuven S. Avi-Yonah
Tax Notes International
2024

“Where Is China Now on Pillar 2?”

Reuven S. Avi-Yonah
Tax Notes International
2024

“Can Congress Give Unaffected Taxpayers Standing”

Reuven S. Avi-Yonah
Tax Notes International
2024