Orly Mazur

Southern Methodist University - Dedman School of Law

Associate Professor of Law

P.O. Box 750116

Dallas, TX 75275

United States

https://www.smu.edu/Law/Faculty/Profiles/Mazur-Orly

SCHOLARLY PAPERS

11

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in Total Papers Downloads

3,616

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (11)

1.

Taxing the Cloud

SMU Dedman School of Law Legal Studies Research Paper No. 135, California Law Review, Vol. 103, No. 1, 2015
Number of pages: 66 Posted: 03 Apr 2014 Last Revised: 13 Feb 2019
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 568 (59,346)
Citation 1

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tax, international, cloud computing, technology

2.

Transfer Pricing Challenges in the Cloud

Boston College Law Review, Vol. 52, No. 2, 2016, SMU Dedman School of Law Legal Studies Research Paper No. 210
Number of pages: 49 Posted: 07 Nov 2015 Last Revised: 17 Jan 2016
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 538 (63,525)

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cloud, tax, international, BEPS, OECD, transfer pricing, tax reform, formulary apportionment, digital economy

3.

Taxing the Robots

Pepperdine Law Review, Vol. 46, Forthcoming, SMU Dedman School of Law Legal Studies Research Paper No. 401
Number of pages: 48 Posted: 23 Aug 2018 Last Revised: 27 Sep 2018
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 517 (66,751)
Citation 1

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tax, automation, robot, technology, capital, labor, payroll tax, artificial intelligence, inequality, tax policy, innovation, robotics, unemployment

4.

Can Blockchain Revolutionize Tax Administration?

SMU Dedman School of Law Legal Studies Research Paper No. 510
Number of pages: 53 Posted: 11 May 2021 Last Revised: 24 May 2021
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 399 (91,326)

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blockchain, tax, tax policy, technology, tax administration, tax gap, tax compliance

5.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Ernst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Hastings Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 374 (98,112)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

6.

Cloudy with a Chance of Taxation

Florida Tax Review, Forthcoming, SMU Dedman School of Law Legal Studies Research Paper No. 411
Number of pages: 55 Posted: 05 Dec 2018 Last Revised: 27 Apr 2020
Rifat Azam and Orly Mazur
Harry Radzyner School of Law, Interdisciplinary Center Herzliya and Southern Methodist University - Dedman School of Law
Downloads 326 (114,444)

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

7.

Tax Abuse - Lessons from Abroad

65 SMU Law Review 551 (2012), SMU Dedman School of Law Legal Studies Research Paper No. 100
Number of pages: 42 Posted: 12 May 2012 Last Revised: 13 Feb 2019
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 288 (130,533)

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tax abuse, GAAR, economic substance doctrine, Section 7701(o), Australian GAAR, New Zealand GAAR, Canadian GAAR, tax planning

8.

Taxing Social Impact Bonds

20 Florida Tax Review 431 (2017), SMU Dedman School of Law Legal Studies Research Paper No. 342
Number of pages: 64 Posted: 25 Jan 2017 Last Revised: 13 Feb 2019
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 286 (131,514)

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Social Impact Bond, Tax, Finance

9.

Social Impact Bonds: A Tax-Favored Investment?

9 Columbia Journal of Tax Law 141 (2017), SMU Dedman School of Law Legal Studies Research Paper No. 367
Number of pages: 35 Posted: 20 Sep 2017 Last Revised: 04 Jan 2018
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 203 (183,886)

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tax, tax policy, social impact bonds, impact investing, social policy

10.

Good News in a Bad Economy: Service Acquiesces on Pro-Taxpayer Application of Passive Activity Loss Rules to Limited Liability Companies

Tax Lawyer, Vol. 65, No. 1, 2012, SMU Dedman School of Law Legal Studies Research Paper No. 101
Number of pages: 38 Posted: 19 May 2012 Last Revised: 22 May 2012
Orly Mazur
Southern Methodist University - Dedman School of Law
Downloads 101 (319,877)

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11.

Closing the Digital Divide in State Taxation: A Consumption Tax Agenda

Tax Notes State, Vol. 98, November 30, 2020, SMU Dedman School of Law Legal Studies Research Paper No. 505
Number of pages: 8 Posted: 22 Mar 2021 Last Revised: 01 Apr 2021
Orly Mazur and Adam B. Thimmesch
Southern Methodist University - Dedman School of Law and University of Nebraska College of Law
Downloads 16 (656,186)

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state tax, tax policy, digital tax, consumption tax