“ESG Irony: Why Corporate Tax Avoidance Must Be Considered”
Reuven S. Avi-Yonah- Tax Law
Tax Notes International
2025
International Tax Journal
2025
Tax Notes Federal
2025
Tax Notes Federal
2025
Tax Notes International
2025
“Tax Experience Isn’t Everything: A Tale of Two Justices”
Reuven S. Avi-Yonah- Tax Law
Tax Notes Federal
2025
“Should the States Return to Worldwide Combined Reporting?”
Reuven S. Avi-Yonah
Tax Notes International
2025
“A Reciprocal VAT?”
Reuven S. Avi-Yonah
Tax Notes International
2025
“Why Did the IRS Restart Transfer Pricing Litigation?”
Reuven S. Avi-Yonah
Tax Notes International
2025
“Periodic Adjustments And The Arm’s Length Principle”
Reuven S. Avi-Yonah
International Tax Journal
2025
“Deglobalization, Tax Competition, and the Potential Revival Of the Welfare State”
Reuven S. Avi-Yonah
Tax Notes International
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 Federal
2024
Tax Notes International
2024