“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
“Antitrust and the Corporate Tax, 1908-1928”
Reuven S. Avi-Yonah
Antimonopoly and American Democracy
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
“International Tax Law: Status Quo, Trends and Perspectives”
Reuven S. Avi-Yonah
The Oxford Handbook of International Tax Law
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
“The UTPR and the Treaties”
Reuven S. Avi-Yonah
Tax Notes International
2023
“Pillar 2 and the Credits”
Reuven S. Avi-Yonah
International Tax Journal
2023
“The US Taxpayer Bill of Rights: Reflections on a Toddler”
Reuven S. Avi-Yonah
Studi in Memoria di Francesco Teasauro
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
“Constitutional Review of Federal Tax Legislation”
Reuven S. Avi-Yonah
University of Illinois Law Review
2023
An Introduction to Tax Law and Policy
Reuven S. Avi-Yonah- Tax Law
2023
U.S. International Taxation, Cases and Materials
Reuven S. Avi-Yonah- Tax 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
“Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax”
Reuven S. Avi-Yonah- Tax Law
Michigan Journal of International Law
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
“A New Framework for Taxing Cryptocurrencies”
Reuven S. Avi-Yonah
Tax Notes Federal
2022
“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
Preface to Tax Transfer Pricing: Under the Arm’s Length and the Sale Country Principles
Reuven S. Avi-Yonah
Tax Transfer Pricing: Under the Arm’s Length and the Sale Country Principles
2022
“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
“Tax Treaties, the Constitution, and the Noncompulsory Payment Rule”
Reuven S. Avi-Yonah- Tax Law
International Tax Journal
2021