Rifat Azam

Harry Radzyner School of Law, Interdisciplinary Center Herzliya

Associate Professor

P.O. Box 167

Herzliya, 46150

Israel

http://portal.idc.ac.il/faculty/en/pages/profile.aspx?username=razam

  • Harry Radzyner School of Law, Interdisciplinary Center Herzliya

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SCHOLARLY PAPERS

14

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Scholarly Papers (14)

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1.

Global Taxation of Cross Border E-Commerce Income

Virginia Tax Review, Vol. 31, No. 4, 2012
Number of pages: 56 Posted: 26 Jul 2012 Last Revised: 04 Dec 2017
Rifat Azam
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 2,322 (11,140)
Citation 1

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taxation, e-commerce, globalization, global tax, global public goods, finance

2.

E-Commerce Taxation and Cyberspace Law: The Integrative Adaptation Model

Virginia Journal of Law and Technology, Vol. 12, No. 5, Summer 2007
Number of pages: 34 Posted: 22 May 2009
Rifat Azam
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 910 (45,424)

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e-commerce, taxation, internet law, cyberspace, international taxation, interdisciplinary, technology law, globalization

3.

E-Commerce Taxation in China

Journal of Chinese Tax and Policy, Vol. 3, No. 1, pp. 10, February 2013
Number of pages: 17 Posted: 29 Sep 2013
Rifat Azam
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 542 (89,233)

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e-commerce, China, tax system, tax rules, OECD

4.

The Political Feasibility of a Global E-Commerce Tax

University of Memphis Law Review, Vol. 43, No. 3, p. 711 (2013)
Number of pages: 56 Posted: 02 Jun 2013
Rifat Azam
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 439 (115,060)

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taxation, international taxation, global taxation, global public goods, global finance, international cooperation, international institutions, globalization,

5.

Ruling the World: Generating International Tax Norms in the Era of Globalization and BEPS

Suffolk University Law Review, Vol. 50, No. 4, 2017
Number of pages: 70 Posted: 22 May 2017 Last Revised: 22 Nov 2017
Rifat Azam
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 427 (118,884)

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6.

Cloudy with a Chance of Taxation

22 Fla. Tax Rev. 500 (2019), SMU Dedman School of Law Legal Studies Research Paper No. 411
Number of pages: 71 Posted: 05 Dec 2018 Last Revised: 02 Aug 2023
Rifat Azam and Orly Mazur
Harry Radzyner School of Law, Interdisciplinary Center Herzliya and Southern Methodist University - Dedman School of Law
Downloads 415 (122,925)

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VAT, Cloud computing, Wayfair, OECD VAT Guidelines, GST Guidelines, European Union, digital economy, destination principle

7.

על הצעת חוק מסחר אלקטרוני ומודל ההתאמה האינטגרטיבי להסדרתו ולמיסויו של המסחר האלקטרוני (The Electronic Commerce Bill and the Integrative Adaptation Model of E-Commerce Regulation and Taxation)

13 Law & Business (IDC Law Review) 191-252 (2010)
Number of pages: 62 Posted: 06 Nov 2016
Rifat Azam
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 297 (177,030)
Citation 1

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law, internet, e-commerce, tax, e-commerce taxation, Israeli law

8.

Minimum Global Effective Corporate Tax Rate as General Anti-Avoidance Rule

8 Columbia Journal of Tax Law 6 (2017)
Number of pages: 51 Posted: 08 Mar 2016 Last Revised: 04 Dec 2017
Rifat Azam
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 265 (198,969)
Citation 1

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Multinationals, international taxation, tax avoidance, BEPS, tax reform, tax justice, minimum taxation, corporate taxation, effective corporate tax rate

9.

Online Taxation Post Wayfair

New Mexico Law Review, Vol. 51
Number of pages: 47 Posted: 06 Apr 2021
Rifat Azam
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 140 (352,663)

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online taxation, Sales Tax, States Taxation, Online Sales Tax, Wayfair, Congress, Supreme Court, digital economy, international taxation, international trade, Federal Government, New technologies, physical present, economic present, virtual present, nexus

10.

מיסוי בני זוג בדין הישראלי: הגיעה השעה לאמץ מודל הפרדה (Taxation of Married Couples in Israeli Law: A Call for Adopting Separate Filing Model)

5 Alei Mishpat 179 (2006)
Number of pages: 38 Posted: 20 Jun 2009 Last Revised: 06 Nov 2016
Rifat Azam
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 131 (371,143)

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Taxation, Couples Taxation, Tax Law and Women, Gender Biases, Taxing Women, Israeli Law

11.

Project Investment and Development

Law Schools Global League (LSGL) Research Paper
Number of pages: 26 Posted: 16 Oct 2015
Annamaria Viterbo, Rifat Azam, Daniel de Andrade Levy, Wanderley Fernandes, Eli Bukspan, Francisco de Elizalde Ibarbia, Gianmaria Ajani, Heloisa Gomes Slav, James B. Speta, Lie Uema do Carmo, Lior Zemer, Lorenza Mola, Luís Barreto Xavier, No Name, Maria Lúcia de Pádua Lima, Michael Nietsch, Paulo Clarindo Goldschmidt, Zeynep Ayata and Derya Tarman
University of Torino - Law Department, Harry Radzyner School of Law, Interdisciplinary Center Herzliya, FGV Direito SP, São Paulo Law School of Fundação Getulio Vargas FGV DIREITO SP, Reichman University (The Interdisciplinary Center - Herzliya), Radzyner Law School, Fundación Instituto de Empresa, S.L., University of Turin, FGV Direito SP, Northwestern University - Pritzker School of Law, Getulio Vargas Foundation (FGV), Radzyner School of Law, IDC Herzliya, University of Turin, Catholic University of Portugal (UCP) - Católica Global School of Law, IE Law School, São Paulo Law School of Fundação Getulio Vargas FGV DIREITO SP, EBS Universität für Wirtschaft und Recht, São Paulo Law School of Fundação Getulio Vargas FGV DIREITO SP, Koc University and Koç University Law School
Downloads 130 (373,340)

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bussiness, investment, development

12.

Interpretation of Tax Law: The Role of Human Rights in the Supreme Court Jurisprudence (פרשנות דיני המסים: מס אמת וזכויות האדם בפסיקת בית המשפט העליון)

18 Law & Business (IDC Law Review) 400-465 (2014)
Number of pages: 65 Posted: 28 Nov 2016 Last Revised: 08 Dec 2016
Rifat Azam
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 112 (416,932)

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interpretation, human rights, tax law, Israeli tax law, courts

13.

היבטים במיסוי קניין רוחני בכלכלה הגלובלית ِ Intellectual Property Taxation Aspects in the Global Economy

קניין רוחני: עיונים בינתחומיים (2015) (בעריכת מרים מרקוביץ-ביטון וליאור זמר
Number of pages: 56 Posted: 25 Mar 2017
Rifat Azam
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 104 (439,722)

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IP Taxation, R&D Tax Incentives, Intellectual Property, Research and Development, Taxation, Tax Incentives, Tax Credit

14.

חידושים בדיני מיסוי מקרקעין בשנת המשפט תשע"ב Innovation in Real Estate Taxation in 2012

8 Din Udvarim (Haifa University Interdisciplinary Law Review) 241 (2014)
Number of pages: 48 Posted: 30 Jan 2017
Rifat Azam
Harry Radzyner School of Law, Interdisciplinary Center Herzliya
Downloads 31 (788,769)

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Israeli Tax law, Real Estate Taxation, Capital gains