“Is GILTI Constitutional?”
Reuven S. Avi-Yonah- Tax Law
TaxNotes Federal
2021
Due Diligence in International Tax Legal Order
2021
International Tax Journal
2021
“Rebellion, Rascals, and Revenue: Pleasingly Gaudy and Preposterous”
Reuven S. Avi-Yonah- Tax Law
TaxNotes International
2021
“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
“Stanley Surrey, the 1981 US Model, and the Single Tax Principle”
Reuven S. Avi-Yonah- International and Comparative Law
- Tax Law
Intertax
2021
“Gucci Gulch Redux: The Problems of Wyden Proposal”
Reuven S. Avi-Yonah- International and Comparative Law
- Tax Law
Tax Notes International
2021
“Is New York’s Mark-to-Market Act Unconstitutionally Retroactive?”
Reuven S. Avi-Yonah- International and Comparative Law
- Tax Law
Tax Notes State
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
The Case for Reviving the Corporate AMT
Reuven S. Avi-Yonah2021
“A Two-Edged Sword: Reflections on CIC Services LLC v. IRS”
Reuven S. Avi-Yonah
Tax Notes Federal
2021
“Is the Net Investment Income Tax a Treaty Override? Reflections on Toulouse”
Reuven S. Avi-Yonah
Tax Note International
2021
“A Different Way to Tax Stock Buybacks”
Reuven S. Avi-Yonah
Tax Notes International
2021
“Stanley Surrey, the Code and the Regime”
Reuven S. Avi-Yonah
Florida Tax Review
2021
“The New International Tax Framework: Evolution or Revolution?”
Reuven S. Avi-Yonah
American Society of International Law
2021
“Taxation and Business: The Human Rights Dimension of Corporate Tax Practices”
Reuven S. Avi-Yonah
The Cambridge Companion to Business and Human Rights Law
2021
“Globalization, Tax Competition and the Fiscal Crisis of the Welfare State: A Twentieth Anniversary Retrospective”
Reuven S. Avi-Yonah
Thinker, Teacher, Traveler: Reimagining International Tax
2021
“The International Tax Regime at 100: Reflections on the OECD’s BEPS Project”
Reuven S. Avi-Yonah
Bulletin for International Taxation
2021