“Can the Economic Substance Doctrine Be Revived?”
Reuven S. Avi-Yonah
TaxNotes International
2024
“Does the U.S. Have to Be a Tax Haven?”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Three Proposals for Fixing the TCJA”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Should Ireland Have Taxed Apple?”
Reuven S. Avi-Yonah
Tax Notes International
2024
“The High Road and the Low Road: What Should be the US Reaction to the End of Pillar One?”
Reuven S. Avi-Yonah2024
“Building the Gateway: Why the Two Pillars Need Each Other”
Reuven S. Avi-Yonah- Tax Law
Intertax
2024
“What Matters in Moore”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Taxation and Corporate Governance”
Reuven S. Avi-Yonah
Columbia Journal of Tax Law
2024
“Whither LOB?”
Reuven S. Avi-Yonah
International Tax Journal
2024
2024
The Tax Lawyer
2024
The Global Corporate Minimum Tax and MNE Home Countries
Reuven S. Avi-Yonah2024
Fifty Years of ‘Cut To Grow’: How Changing Narratives around Corporate Tax Policy Have Undermined Child and Family Well-Being
Reuven S. Avi-Yonah2024
The First US Tax Treaty and Its Influence
Reuven S. Avi-Yonah2024
2024
Tax Notes International
2024
Tax Notes International
2024
Tax Notes International
2024
Tax Notes Federal
2024
Tax Notes International
2024
Tax Notes International
2024
Tax Notes International
2024
“Pillar 2 and Specific Benefits for Multinationals”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Taxing the Super-Rich after Moore”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Are Exit Taxes Discriminatory?”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Preventing Inversions”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Taxation With Realization After Moore”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Should Large Corporate Mergers Be Subsidized?”
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
Research Handbook on Corporate Taxation
Reuven S. Avi-Yonah2023
“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
“Introduction”
Reuven S. Avi-Yonah
Research Handbook on Corporate Taxation
2023
“What Would Surrey Say? The Long Reach of Stanley S. Surrey”
Reuven S. Avi-Yonah
Law and Contemporary Problems
2023
“A New Corporate Tax”
Reuven S. Avi-Yonah
Research Handbook on Corporate Tax
2023
“Tax in History: The 1923 Report and the International Tax Revolution”
Reuven S. Avi-Yonah
Intertax
2023
“The Origins of Destination-based Income Taxation: US and International Tax Perspectives”
Reuven S. Avi-Yonah
VAT in the Digital Era
2023
“Unilateralism and Multilateralism in International Tax”
Reuven S. Avi-Yonah
International Tax at the Crossroads
2023
“A New Framework for Taxing Cryptocurrencies”
Reuven S. Avi-Yonah
The Tax Lawyer
2023