“ESG Irony: Why Corporate Tax Avoidance Must Be Considered”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2025
“Three Implications of Moore”
Reuven S. Avi-Yonah- Tax Law
Tax Notes Federal
2025
“Is the UTPR Extraterritorial or Discriminatory?”
Reuven S. Avi-Yonah- Tax Law
Tax Notes Federal
2025
“Should Country-by-Country Reporting Be Public?”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2025
“Tax Experience Isn’t Everything: A Tale of Two Justices”
Reuven S. Avi-Yonah- Tax Law
Tax Notes Federal
2025
International Tax Journal
2025
“What is the Best Candidate for a Post-Moore Constitutional Challenge?”
Reuven S. Avi-Yonah
Tax Notes Federal
2024
“Pillar 2 and the United States: What’s Next”
Reuven S. Avi-Yonah
Tax Notes
2024
“Why Did the IRS Win? A Remarkable Year in Tax Litigation, Part 2”
Reuven S. Avi-Yonah
Tax Notes International
2024
“European Union/OECD/International - Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation”
Reuven S. Avi-Yonah
Bulletin for International Taxation
2024
“Why Did the IRS Win? A Remarkable Year in Tax Litigation”
Reuven S. Avi-Yonah
Tax Notes International
2024
"The Case Against Expensing R&E"
Reuven S. Avi-Yonah
Tax Notes Federal
2024
“Effects From Moore: Does the Corporate Tax Require Realization?”
Reuven S. Avi-Yonah
Tax Notes Federal
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
The Tax Lawyer
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
Tax Notes International
2024
“Once More: Digital Services Taxes Should Be Creditable”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2024
“Limitation on Benefits or Principal Purpose Test? Part 2”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2024
Tax Notes International
2024
Tax Notes International
2024
Tax Notes International
2024
“Limitation on Benefits or Principal Purpose Test? Part 1”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2024
“Tax Delegation After Loper Bright”
Reuven S. Avi-Yonah
Tax Notes International
2024
“The Triumph of Tax Textualism”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Where Is China Now on Pillar 2?”
Reuven S. Avi-Yonah
Tax Notes International
2024
“Can Congress Give Unaffected Taxpayers Standing”
Reuven S. Avi-Yonah
Tax Notes International
2024
“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
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
“Should the Arm’s Length Standard Be Codified?”
Reuven S. Avi-Yonah
Intertax
2024
“Is There a Federal Consumption Tax in Our Future?”
Reuven S. Avi-Yonah
Tax Notes Today Federal
2024