“Why the Corporate AMT Should Be Retained (Alternative Minimum Tax)”
Reuven S. Avi-Yonah- Tax Law
Tax Notes
2001
Brooklyn Journal of International Law
2001
“Globalization and Tax Competition: Implications for Developing Countries”
Reuven S. Avi-Yonah- Tax Law
Law Quadrangle Notes
2001
Tax Notes International
2001
“The U.S. Treasury’s Subpart F Report: Plus Ça Change, Plus C’est La Même Chose?”
Reuven S. Avi-Yonah- Tax Law
Bulletin for International Fiscal Documentation
2001
“Commentary (Response to article by H. David Rosenbloom)”
Reuven S. Avi-Yonah- Tax Law
Tax Law. Review
2000
“Tax, Trade and Harmful Tax Competition: Reflections on the FSC Controversy (Foreign Sales Corporations)”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2000
“World-Class Tax Evasion: Competition for Investment Capital Is Eroding the Tax Base of the Advanced Countries and Making a Safety Net Harder to Finance”
Reuven S. Avi-Yonah- Tax Law
The American Prospect
2000
“Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State”
Reuven S. Avi-Yonah- Tax Law
Harvard Law Review
2000
“Competition and Competitiveness: Review of NFTC Subpart F Report”
Reuven S. Avi-Yonah- Tax Law
Tax Notes
1999
“Comment on Peroni, Fleming and Shay, ‘Getting Serious about Curtailing Deferral of U.S. Tax on Foreign Source Income’ ”
Reuven S. Avi-Yonah- Tax Law
Southern Methodist University Law Review
1999
“Tax Competition and Multinational Competitiveness: The New Balance of Subpart F - Review of the NFTC Foreign Income Project”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
1999
“Memo to Congress: It’s Time to Repeal the U.S. Portfolio Interest Exemption”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
1998
“U.S. Notice 98-11 and the Logic of Subpart F: A Comparative Perspective”
Reuven S. Avi-Yonah
Tax Notes International
1998
Tax Law. Review
1997
“Comment on Shay and Summers: Selected International Aspects of Fundamental Tax Reform Proposals”
Reuven S. Avi-Yonah- Tax Law
University of Miami Law Review
1997
“U.S. International Treatment of Financial Derivatives”
Reuven S. Avi-Yonah
Tax Notes
1997
“To End Deferral as we Know It: Simplification Potential of Check-the-Box”
Reuven S. Avi-Yonah
Tax Notes
1997
Review of Company Tax Systems by John Head and Richard Krever
Reuven S. Avi-Yonah
Tax Notes International
1997
“Comment on Grubert and Newlon, ‘The International Implications of Consumption Tax Proposals’ ”
Reuven S. Avi-Yonah- Tax Law
National Tax Journal
1996
San Diego Law Review
1996
The Attribution Rules
Reuven S. Avi-Yonah- Tax Law
1996
“The Structure of International Taxation: A Proposal for Simplification”
Reuven S. Avi-Yonah- Tax Law
Texas Law Review
1996
Taxation of Financial Instruments
Reuven S. Avi-Yonah- Tax Law
1996
“Virtual Taxation: Source-Based Taxation in the Age of Derivatives”
Reuven S. Avi-Yonah
Proceedings of the Annual Conference on Taxation Held under the Auspices of the National Tax Association-Tax Institute of America
1996
Transfer Pricing: Judicial Strategy and Outcomes
Reuven S. Avi-Yonah- Tax Law
1995
Collapsible Corporations
Reuven S. Avi-Yonah- Tax Law
1995
“The Rise and Fall of Arm’s Length: A Study in the Evolution of U.S. International Taxation”
Reuven S. Avi-Yonah- Tax Law
Virginia Tax Review
1995
“The International Implications of Tax Reform”
Reuven S. Avi-Yonah
Tax Notes
1995
Amortization of Intangibles
Reuven S. Avi-Yonah- Tax Law
1994
“Repealing Reorgs”
Reuven S. Avi-Yonah“Regulatory Taxation And The Tariffs”
Reuven S. Avi-Yonah“No Trade Wars Without Taxation -Who’s to Blame, and What Comes Next?”
Reuven S. Avi-Yonah- Tax Law
Florida Tax Review
“Regressive Taxation and Money Machines: Reconciling a Us VAT with Progressivity”
Reuven S. Avi-Yonah
Tax Notes International
“The Case for a Carbon Tax Revisited”
Reuven S. Avi-Yonah
University of Michigan Public Law Research Paper
“The Administrative Procedure Act Problem Reconsidered”
Reuven S. Avi-Yonah
University of Michigan Public Law Research Paper
“Political Biases and Taxation Revisited”
Reuven S. Avi-Yonah
University of Michigan Public Law Research Paper
“The Four Ages of US International Taxation Revisited”
Reuven S. Avi-Yonah
University of Michigan Public Law Research Paper
“The Deemed Dividend Problem Revisited”
Reuven S. Avi-Yonah
University of Michigan Public Law Research Paper
“Taxpayer Rights After a Decade Revisited”
Reuven S. Avi-Yonah
University of Michigan Public Law Research Paper