Reuven S. Avi-Yonah

Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and director of the International Tax LLM Program at the University of Michigan. He specializes in corporate and international taxation and has served as a consultant to the US Department of the Treasury and the Organisation for Economic Co-operation and Development (OECD) on tax competition. He also is a member of the steering group for OECD’s International Network for Tax Research.

Avi-Yonah is a member of the American Law Institute, a fellow of the American Bar Foundation and the American College of Tax Counsel, and an international research fellow at Oxford University’s Centre for Business Taxation. In addition to prior teaching appointments at Harvard University (law) and Boston College (history), he has practiced law with Milbank, Tweed, Hadley & McCloy in New York; with Wachtell, Lipton, Rosen & Katz in New York; and with Ropes & Gray in Boston.

He has published more than 250 books and articles, including Advanced Introduction to International Tax Law (Elgar, 2019), Global Perspectives on Income Taxation Law (Oxford University Press, 2011), and International Tax as International Law (Cambridge University Press, 2007).

Featured Scholarship

"Taxing the Super-Rich after Moore"

Tax Notes International

SSRN

"Limitation on Benefits or Principal Purpose Test? Part 1"

Tax Notes International

MLaw Repository

Tax Law

"The High Road and the Low Road: What Should be the US Reaction to the End of Pillar One?"

SSRN

"Are Exit Taxes Discriminatory?"

Tax Notes International

MLaw Repository SSRN

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Activities

April 2024

Participated in Tax Policy as Competition Policy: Reimagining how the US tax code can foster a more equitable and participatory economy

November 2019

Presented “Legal Constraints: WTO Reform and Domestic Revenue Mobilization” at the Global Development Policy Center, Boston University

July 2019

Presented “Bridging the Red-Blue Divide: A Proposal for U.S. Regional Tax Relief” at the Oxford University Centre for Business Taxation Academic Symposium

June 2019

Delivered the keynote address at the 12th Annual U.S. and Latin America Tax Practice Trends Conference, Miami

June 2019

Served as a panelist for “Effects of the New Tax Law on Corporate and Business Tax Planning Decisions” at the Tax Policy Center, Washington, D.C.

May 2019

Presented “Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State: A Twentieth Anniversary Retrospective” at the Taxation and Globalization Research Workshop, Harry Radzyner Law School, Herzliya, Israel

April 2019

Awarded the IFA Italy prize for “Complete Distributive Rules and the Single Tax Principle: A Review of Recent Italian Case Law,” a co-authored article (with Gianluca Mazzoni) that appeared in Bulletin International Taxation

April 2019

Participated in the World Bank’s Global Forum on Law, Justice, and Development

April 2019

Presented “Bridging the Red-Blue Divide: A Proposal for U.S. Regional Tax Relief” at the University of Florida and Duke University

February 2019

Served as a panelist on “Strengthening Residence-Basis Taxation” at the International Tax Policy Forum Conference, Georgetown University Law Center

January 2019

Presented “Bridging the Red-Blue Divide: A Proposal for U.S. Regional Tax Relief” at the Tax Law Forum Meeting, Hebrew University Law School, Jerusalem

November 2019

Presented “The Entitlement Principle and a Just International Tax System” at the International Tax Justice and Governance Workshop, Worcester College, Oxford