The Attribution Rules

Reuven S. Avi-Yonah
  • Tax Law
1996

“The Structure of International Taxation: A Proposal for Simplification”

Reuven S. Avi-Yonah
MLaw Repository
HEIN
  • 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
MLaw Repository
WWW
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
MLaw Repository
HEIN
  • Tax Law
Virginia Tax Review
1995

“The International Implications of Tax Reform”

Reuven S. Avi-Yonah
MLaw Repository
Tax Notes
1995

Amortization of Intangibles

Reuven S. Avi-Yonah
  • Tax Law
1994

“Regulatory Taxation And The Tariffs”

Reuven S. Avi-Yonah
SSRN

“No Trade Wars Without Taxation -Who’s to Blame, and What Comes Next?”

Reuven S. Avi-Yonah
SSRN
  • Tax Law
Florida Tax Review

“Regressive Taxation and Money Machines: Reconciling a Us VAT with Progressivity”

Reuven S. Avi-Yonah
SSRN
Tax Notes International

“Repealing Reorgs”

Reuven S. Avi-Yonah
SSRN

“From Relic to Relevance, The Resurgence of Tariffs”

Reuven S. Avi-Yonah
SSRN

The New International Tax Regime

Reuven S. Avi-Yonah
SSRN
  • International and Comparative Law
  • Tax Law

The Interaction Between Unilateralism and Multilateralism in International Tax

Reuven S. Avi-Yonah
SSRN

“The Case for a Carbon Tax Revisited”

Reuven S. Avi-Yonah
SSRN
University of Michigan Public Law Research Paper

“The Administrative Procedure Act Problem Reconsidered”

Reuven S. Avi-Yonah
MLaw Repository
University of Michigan Public Law Research Paper

“Political Biases and Taxation Revisited”

Reuven S. Avi-Yonah
SSRN
University of Michigan Public Law Research Paper

“The Four Ages of US International Taxation Revisited”

Reuven S. Avi-Yonah
SSRN
University of Michigan Public Law Research Paper

“The Deemed Dividend Problem Revisited”

Reuven S. Avi-Yonah
SSRN
University of Michigan Public Law Research Paper

“Taxpayer Rights After a Decade Revisited”

Reuven S. Avi-Yonah
SSRN
University of Michigan Public Law Research Paper