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 Law School. 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).

Related Information

Areas of Interest

Education

  • The Hebrew University of Jerusalem, BA, summa cum laude

  • Harvard University, MA, history

  • Harvard University, PhD, history

  • Harvard Law School, JD, magna cum laude

Recent Courses

Featured Scholarship

"First Impressions of the International Tax Provisions of BB: A Reasonable Compromise"
International Tax Journal
"The Parallel March of the Ginis: How Does Taxation Relate to Inequality, and What Can Be Done About It?"
American Journal of Law and Equality
"A New Framework for Taxing Cryptocurrencies"
Tax Notes Federal
  • Tax Law
U.S. International Taxation, Cases and Materials
See All Scholarship

Activities

November 2019

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

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