Reuven S. Avi-Yonah

University of Michigan Law School

Irwin I. Cohn Professor of Law

625 South State Street

Ann Arbor, MI 48109-1215

United States

SCHOLARLY PAPERS

208

DOWNLOADS
Rank 29

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Top 29

in Total Papers Downloads

211,170

SSRN CITATIONS
Rank 4,244

SSRN RANKINGS

Top 4,244

in Total Papers Citations

162

CROSSREF CITATIONS

156

Scholarly Papers (208)

1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
University of Michigan Law School, New York University 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, New York University School of Law, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and UC Hastings Law
Downloads 59,767 (25)
Citation 2

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, New York University School of Law, New York University (NYU), Proskauer Rose LLP, New York University School of Law and UC Hastings Law
Downloads 38,452 (62)
Citation 2

Abstract:

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

3.

Double Tax Treaties: An Introduction

Number of pages: 15 Posted: 03 Dec 2007
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 7,525 (1,204)
Citation 4

Abstract:

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tax treaties

4.

Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade

Stanford Environmental Law Journal, Vol. 28, No. 3, 2009, U of Michigan Public Law Working Paper No. 117
Number of pages: 48 Posted: 29 Jan 2009 Last Revised: 02 Dec 2013
Reuven S. Avi-Yonah and David M. Uhlmann
University of Michigan Law School and University of Michigan Law School
Downloads 7,368 (1,248)

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climate change, environmental law, tax law, regulatory enforcement, alternative energy

5.

Problems with Destination-Based Corporate Taxes and the Ryan Blueprint

U of Michigan Law & Econ Research Paper No. 16-029
Number of pages: 23 Posted: 15 Dec 2016 Last Revised: 25 May 2017
Reuven S. Avi-Yonah and Kimberly A. Clausing
University of Michigan Law School and UCLA School of Law
Downloads 3,288 (4,986)
Citation 3

Abstract:

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Destination-Based Cash-Flow Tax, Destination-Based Corporate Tax, Corporate Tax, Profit Shifting

6.

International Tax as International Law

Number of pages: 18 Posted: 11 Mar 2004
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 3,111 (5,464)
Citation 8

Abstract:

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7.

Globalization, Tax Competition and the Fiscal Crisis of the Welfare State

A revised version of this working paper is in 113 Harvard Law Review, May, 2000.
Number of pages: 98 Posted: 18 Feb 2000
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 2,871 (6,242)
Citation 7

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8.

Corporate Social Responsibility and Strategic Tax Behavior

U of Michigan Law & Economics, Olin Working Paper No. 06-008, U of Michigan Public Law Working Paper No. 69
Number of pages: 30 Posted: 14 Nov 2006
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 2,542 (7,563)
Citation 8

Abstract:

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corporate tax, corporate social responsibility

9.

Just Say No: Corporate Taxation and Corporate Social Responsibility

U of Michigan Public Law Research Paper No. 402, U of Michigan Law & Econ Research Paper No. 14-010
Number of pages: 35 Posted: 10 Apr 2014 Last Revised: 12 Nov 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 2,463 (7,982)
Citation 13

Abstract:

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Corporate tax, corporate social responsibility, tax shelters, BEPS

10.

The Three Goals of Taxation

Number of pages: 25 Posted: 12 Sep 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 2,394 (8,314)
Citation 8

Abstract:

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Consumption tax, income tax, tax base

11.
Downloads 2,225 ( 9,305)
Citation 2

Evaluating BEPS

U of Michigan Public Law Research Paper No. 493
Number of pages: 56 Posted: 16 Jan 2016 Last Revised: 05 Sep 2017
Reuven S. Avi-Yonah, Haiyan Xu and Haiyan Xu
University of Michigan Law School and University of Michigan Law SchoolUniversity of International Business and Economics (UIBE) Law School
Downloads 1,929 (11,577)
Citation 5

Abstract:

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BEPS, tax competition, tax coordination

Evaluating BEPS

Erasmus Law Review, Vol. 10, No. 1, 2017
Number of pages: 9 Posted: 28 Aug 2017
Reuven S. Avi-Yonah, Haiyan Xu and Haiyan Xu
University of Michigan Law School and University of Michigan Law SchoolUniversity of International Business and Economics (UIBE) Law School
Downloads 296 (142,247)

Abstract:

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tax avoidance, tax evasion, benefits principle

12.

Tax Competition, Tax Arbitrage, and the International Tax Regime

U of Michigan Law & Economics, Olin Working Paper No. 07-001, U of Michigan Public Law Working Paper No. 73
Number of pages: 41 Posted: 14 Jan 2007
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 2,025 (10,933)
Citation 3

Abstract:

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tax competition, tax arbitrage, international tax regime

13.

FDI Perspectives: Issues in International Investment

FDI PERSPECTIVES: ISSUES IN INTERNATIONAL INVESTMENT, K. Sauvant, L. Sachs, K. Davies, R. Zandvliet, eds., Vale Columbia Center, 2011
Number of pages: 122 Posted: 23 Jan 2012 Last Revised: 20 Aug 2018
Columbia University - Columbia Center on Sustainable Investment, Columbia University - Columbia Center on Sustainable Investment, Columbia University, Grotius Centre for International Legal Studies, Leiden Law School, Peterson Institute for International Economics, Independent, Washington University in St. Louis - Department of Political Science, affiliation not provided to SSRNDuke University, Political Science, University of Michigan Law School, Autonomous University of Madrid, Independent, WU, Vienna University of Economics and BA, Vienna University of Economics and Business Administration, East-West Center, Drylands Research, United Nations, Independent, Berlin School of Economics and Law, Max Planck Institute for Research on Collective GoodsUniversity of Hamburg, Law School, University of Melbourne - Law School, Investment Division, OECD, Organization for Economic Co-Operation and Development (OECD) - Investment Division, School of Management, University at Buffalo (SUNY), University of Oklahoma, affiliation not provided to SSRN, affiliation not provided to SSRN, Independent, Heenan Blaikie LLP, McGill University - Faculty of Law, USC Gould School of Law, Boston University, University College London, American University - Washington College of Law, Columbia University - Law School, Milbank, Tweed, Hadley & McCloy, Washburn University - School of Law, affiliation not provided to SSRN, York University - Osgoode Hall Law School and Independent
Downloads 1,900 (12,106)

Abstract:

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International investment treaties and arbitration, national investment policies, emerging market investors

14.

Rethinking Treaty-Shopping: Lessons for the European Union

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-002, U of Michigan Public Law Working Paper No. 182
Number of pages: 32 Posted: 05 Jan 2010 Last Revised: 09 Feb 2010
Christiana HJI Panayi and Reuven S. Avi-Yonah
Queen Mary University of London, School of Law and University of Michigan Law School
Downloads 1,680 (14,737)
Citation 1

Abstract:

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tax treaties, treaty shopping, limitation on benefits

15.

The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation

U of Michigan Law & Economics, Olin Working Paper No. 07-017, U of Michigan Public Law Working Paper No. 92
Number of pages: 62 Posted: 27 Sep 2007
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,566 (16,389)
Citation 12

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16.

Corporations, Society and the State: A Defense of the Corporate Tax

Number of pages: 47 Posted: 11 Mar 2004
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,437 (18,681)
Citation 4

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17.

The Effective Tax Rate of the Largest US and EU Multinationals

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-015, U of Michigan Public Law Working Paper No. 255
Number of pages: 17 Posted: 25 Oct 2011 Last Revised: 18 Sep 2012
Reuven S. Avi-Yonah and Yaron Lahav
University of Michigan Law School and Ben-Gurion University of the Negev
Downloads 1,381 (19,812)
Citation 10

Abstract:

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competitiveness, effective tax rates

18.

Tax Treaty Overrides: A Qualified Defense of Us Practice

Number of pages: 20 Posted: 02 Nov 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,379 (19,862)
Citation 1

Abstract:

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tax treaties, treaty overrides

19.

The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective

U of Michigan Law & Economics, Olin Working Paper No. 08-013, U of Michigan Public Law Working Paper No. 115
Number of pages: 18 Posted: 04 Aug 2008 Last Revised: 15 Aug 2008
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,352 (20,434)
Citation 5

Abstract:

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tax competition, OECD

20.

Formulary Apportionment: Myths and Prospects - Promoting Better International Tax Policy and Utilizing the Misunderstood and Under-Theorized Formulary Alternative

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-029, U of Michigan Public Law Working Paper No. 221
Number of pages: 30 Posted: 16 Oct 2010 Last Revised: 14 Apr 2015
Reuven S. Avi-Yonah and Ilan Benshalom
University of Michigan Law School and Hebrew University of Jerusalem - Faculty of Law
Downloads 1,195 (24,577)
Citation 20

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Transfer Pricing, Arm's Length Standard, Formulary Apportionment

21.

Globalization, Law and Development: Introduction and Overview

Number of pages: 12 Posted: 13 May 2005
Michael S. Barr and Reuven S. Avi-Yonah
University of Michigan Law School and University of Michigan Law School
Downloads 1,170 (25,337)

Abstract:

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Banking, Financial Institutions, Regulation, Law & Economics, Development, Economics

22.

The Cyclical Transformations of the Corporate Form: A Historical Perspective on Corporate Social Responsibility

Delaware Journal of Corporate Law, Vol. 30, No. 3, pp. 767-818, 2005, Michigan Law and Economics Research Paper No. 05-003
Number of pages: 53 Posted: 25 Feb 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,158 (25,793)
Citation 20

Abstract:

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Delaware, Journal, Corporate, Law, social responsibility, cyclical transformations, theories of corporation

23.

Taxation and Human Rights: A Delicate Balance

U of Michigan Public Law Research Paper No. 520
Number of pages: 18 Posted: 07 Sep 2016 Last Revised: 22 Sep 2016
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 1,147 (26,084)
Citation 4

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human rights, taxation, privacy

24.

Hanging Together: A Multilateral Approach to Taxing Multinationals

U of Michigan Public Law Research Paper No. 364, U of Michigan Law & Econ Research Paper No. 15-012
Number of pages: 33 Posted: 25 Oct 2013 Last Revised: 22 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,096 (27,903)
Citation 4

Abstract:

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multinationals, OECD, BEPS

25.

Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split

U of Michigan Law & Economics, Olin Working Paper No. 09-003, U of Michigan Public Law Working Paper No. 138
Number of pages: 67 Posted: 17 Dec 2008 Last Revised: 01 Feb 2009
Reuven S. Avi-Yonah, Kimberly A. Clausing and Michael C. Durst
University of Michigan Law School, UCLA School of Law and Steptoe & Johnson LLP
Downloads 1,073 (28,691)
Citation 46

Abstract:

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transfer pricing, formulary apportionment, profit split

26.

The New United States Model Income Tax Convention

IBFD Bulletin for International Taxation, Vol. 61, p. 224, 2007, U of Michigan Law & Economics, Olin Working Paper No. 07-024, U of Michigan Public Law Working Paper No. 101
Number of pages: 42 Posted: 22 Jun 2007 Last Revised: 11 Feb 2008
Reuven S. Avi-Yonah and Martin B. Tittle
University of Michigan Law School and Law Office of Martin B. Tittle
Downloads 1,071 (28,772)
Citation 2

Abstract:

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model tax treaty

27.

Taxation, Corporate Social Responsibility and the Business Enterprise

CLPE Research Paper No. 19/2009
Number of pages: 21 Posted: 30 Jul 2009
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 994 (32,005)
Citation 8

Abstract:

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Corporate social responsibility, corporate tax, tax shelters

Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-020, U of Michigan Public Law Working Paper No. 216
Number of pages: 10 Posted: 23 Aug 2010 Last Revised: 02 Dec 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 644 (56,923)

Abstract:

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carbon tax, health care tax, bank tax

Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes

U of Michigan Public Law Research Paper No. 281
Number of pages: 9 Posted: 09 Jul 2012 Last Revised: 02 Dec 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 268 (157,586)
Citation 1

Abstract:

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Affordable Care Act, health care tax, carbon tax, bank tax

29.

Business Income (Article 7 OECD MC)

U of Michigan Law & Economics, Olin Working Paper No. 07-016, U of Michigan Public Law Working Paper No. 91
Number of pages: 18 Posted: 27 Sep 2007
Reuven S. Avi-Yonah and Kimberly A. Clausing
University of Michigan Law School and UCLA School of Law
Downloads 883 (37,840)
Citation 1

Abstract:

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permanent establishment, tax treaties

30.

National Regulation of Multinational Enterprises: An Essay on Comity, Extraterritoriality, and Harmonization

Number of pages: 36 Posted: 28 Aug 2002
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 869 (38,709)
Citation 5

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31.

The Deemed Dividend Problem

Number of pages: 16 Posted: 03 Aug 2004
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 835 (40,909)
Citation 2

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32.

Beat It: Tax Reform and Tax Treaties

U of Michigan Public Law Research Paper No. 587, U of Michigan Law & Econ Research Paper No. 18-003
Number of pages: 7 Posted: 10 Jan 2018 Last Revised: 22 Mar 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 827 (41,443)
Citation 3

Abstract:

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TCJA, tax reform, tax treaties

33.

The International Tax Regime: A Centennial Reconsideration

U of Michigan Public Law Research Paper No. 462
Number of pages: 4 Posted: 25 Jun 2015 Last Revised: 12 Jan 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 827 (41,443)

Abstract:

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international tax regime, BEPS, MAATM

34.

Too Big to Tax? Vanguard and the Arm’s Length Standard

U of Michigan Law & Econ Research Paper No. 15-015
Number of pages: 10 Posted: 29 Sep 2015 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 819 (42,002)
Citation 1

Abstract:

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mutual funds, taxation, transfer pricing, arm's length standard

35.

Globalization, Tax Competition and the Fiscal Crisis of the Welfare State: A Twentieth Anniversary Retrospective

U of Michigan Law & Econ Research Paper No. 19-002, U of Michigan Public Law Research Paper No. 634
Number of pages: 11 Posted: 08 May 2019 Last Revised: 02 Jun 2019
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 811 (42,933)
Citation 21

Abstract:

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globalization, tax competition, welfare state

36.

Global Taxation after the Crisis: Why BEPS and MAATM are Inadequate Responses, and What Can Be Done About It

U of Michigan Public Law Research Paper No. 494
Number of pages: 51 Posted: 16 Jan 2016 Last Revised: 11 Feb 2016
Reuven S. Avi-Yonah, Haiyan Xu and Haiyan Xu
University of Michigan Law School and University of Michigan Law SchoolUniversity of International Business and Economics (UIBE) Law School
Downloads 811 (42,564)
Citation 4

Abstract:

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BEPS, MAATM, tax competition, tax coordination

37.

The Obama International Tax Plan: A Major Step Forward

U of Michigan Law & Economics, Olin Working Paper No. 09-007, U of Michigan Public Law Working Paper No. 149
Number of pages: 8 Posted: 07 May 2009 Last Revised: 10 May 2009
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 811 (42,564)
Citation 2

Abstract:

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International tax

38.

A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits

U of Michigan Public Law Research Paper No. 542
Number of pages: 53 Posted: 20 Mar 2017 Last Revised: 13 Apr 2017
Reuven S. Avi-Yonah, Haiyan Xu and Haiyan Xu
University of Michigan Law School and University of Michigan Law SchoolUniversity of International Business and Economics (UIBE) Law School
Downloads 798 (43,468)
Citation 1

Abstract:

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OECD, multilateral instrument, tax treaties

39.

A Proposal to Adopt Formulary Apportionment for Corporate Income Taxation: The Hamilton Project

U of Michigan Law & Economics, Olin Working Paper No. 07-009, U of Michigan Public Law Working Paper No. 85
Number of pages: 56 Posted: 25 Jun 2007
Reuven S. Avi-Yonah and Kimberly A. Clausing
University of Michigan Law School and UCLA School of Law
Downloads 796 (43,616)
Citation 8

Abstract:

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transfer pricing, formulary apportionment

40.

The Elephant Always Forgets: US Tax Reform and the WTO

U of Michigan Law & Econ Research Paper No. 18-006, U of Michigan Public Law Research Paper No. 596
Number of pages: 12 Posted: 07 Feb 2018 Last Revised: 04 May 2020
Reuven S. Avi-Yonah and Martin Vallespinos
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 783 (44,554)
Citation 4

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TCJA, Tax Cuts and Jobs Act, tax reform, WTO, FDII, BEAT, international tax

41.

Apple State Aid Ruling: A Wrong Way to Enforce the Benefits Principle?

U of Michigan Law & Econ Research Paper No. 16-024
Number of pages: 9 Posted: 30 Oct 2016 Last Revised: 12 Jan 2021
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 779 (44,873)
Citation 1

Abstract:

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State Aid, Apple

42.

Tax Convergence and Globalization

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-019, U of Michigan Public Law Working Paper No. 214
Number of pages: 7 Posted: 08 Jul 2010 Last Revised: 10 Oct 2010
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 762 (46,189)
Citation 2

Abstract:

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Tax Convergence, Globalization

43.

(How) Should Trade Agreements Deal with Income Tax Issues?

Number of pages: 28 Posted: 28 Sep 2001
Reuven S. Avi-Yonah and Joel B. Slemrod
University of Michigan Law School and University of Michigan, Stephen M. Ross School of Business
Downloads 756 (46,715)
Citation 2

Abstract:

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44.

All of a Piece Throughout: The Four Ages of U.S. International Taxation

Number of pages: 34 Posted: 13 Jun 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 723 (49,591)
Citation 3

Abstract:

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International taxation, tax history

45.

International Taxation and Competitiveness: Introduction and Overview

Tax Law Review, Vol. 65, 2012, U of Michigan Law & Econ Research Paper No. 12-014
Number of pages: 11 Posted: 03 May 2012 Last Revised: 18 Sep 2012
Reuven S. Avi-Yonah, Nicola Sartori and Nicola Sartori
University of Michigan Law School and University of Michigan at Ann ArborUniversity of Milano-Bicocca - School of Law
Downloads 678 (53,984)
Citation 1

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tax law, international taxation, competitiveness, CFC, Subpart F, effective tax rates, American Tax Policy Institute

46.

Once More, With Feeling: TRA 17 And Original Intent of Subpart F

157 TAX NOTES 959 (Nov. 13, 2017), U of Michigan Law & Econ Research Paper No. 17-020, U of Michigan Public Law Research Paper No. 578
Number of pages: 12 Posted: 22 Nov 2017 Last Revised: 04 Sep 2019
Reuven S. Avi-Yonah and Nir Fishbien
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 665 (55,341)

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Territoriality, Subpart F, Tax Reform

47.

Territoriality: For and Against

U of Michigan Public Law Research Paper No. 329, U of Michigan Law & Econ Research Paper No. 13-008
Number of pages: 6 Posted: 27 Apr 2013 Last Revised: 22 Jun 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 637 (58,454)

Abstract:

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Territoriality

48.

The Three Causes of Inversions: Reflections on Pfizer/Allergan and Notice 2015-79

U of Michigan Law & Econ Research Paper No. 15-021, U of Michigan Public Law Research Paper No. 488
Number of pages: 6 Posted: 22 Nov 2015 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 636 (58,580)

Abstract:

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inversions, Notice 2015-79, Pfizer

49.

Virtual PE: International Taxation and the Fairness Act

U of Michigan Public Law Research Paper No. 328
Number of pages: 3 Posted: 02 May 2013 Last Revised: 15 May 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 630 (59,267)
Citation 1

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Marketplace Fairness Act of 2013, Quill, Permanent Establishment

50.

The Case for a Destination-Based Corporate Tax

Number of pages: 6 Posted: 23 Jul 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 624 (60,026)

Abstract:

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unitary taxation, destination based corporate tax

51.

Tax Competition and the Trend toward Territoriality

U of Michigan Public Law Research Paper No. 297
Number of pages: 3 Posted: 19 Dec 2012 Last Revised: 07 Jan 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 624 (60,026)

Abstract:

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tax competition, territoriality

52.

How Terrible Is the New Tax Law? Reflections on TRA17

U of Michigan Public Law Research Paper No. 586, U of Michigan Law & Econ Research Paper No. 18-002
Number of pages: 7 Posted: 05 Jan 2018 Last Revised: 22 Mar 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 587 (64,853)
Citation 1

Abstract:

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Tax reform, TCJA

53.

The Case Against Taxing Citizens

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-009, U of Michigan Public Law Working Paper No. 190
Number of pages: 12 Posted: 31 Mar 2010 Last Revised: 13 Apr 2010
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 559 (68,997)
Citation 2

Abstract:

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citizenship, international taxation

54.

Who Invented the Single Tax Principle? An Essay on the History of US Treaty Policy

U of Michigan Public Law Research Paper No. 318
Number of pages: 9 Posted: 01 Mar 2013 Last Revised: 04 Feb 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 558 (69,135)
Citation 1

Abstract:

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Tax Treaties, Limitation on Benefits, Tax History

55.

The International Provisions of the TCJA: A Preliminary Summary and Assessment

U of Michigan Public Law Research Paper No. 605
Number of pages: 8 Posted: 23 Jun 2018 Last Revised: 28 Jun 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 553 (69,937)

Abstract:

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tax reform

56.

The Triumph of BEPS: US Tax Reform and the Single Tax Principle

U of Michigan Public Law Research Paper No. 579, U of Michigan Law & Econ Research Paper No. 17-021
Number of pages: 9 Posted: 07 Dec 2017 Last Revised: 27 Dec 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 541 (71,887)
Citation 2

Abstract:

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tax reform, beps

57.

Taxes in the Time of Coronavirus: Is It Time to Revive the Excess Profits Tax?

U of Michigan Public Law Research Paper No. 671, U of Michigan Law & Econ Research Paper No. 20-008
Number of pages: 4 Posted: 25 Mar 2020 Last Revised: 19 May 2020
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 531 (73,591)
Citation 2

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coronavirus, excess profits tax

58.

COVID-19 and US Tax Policy: What Needs to Change?

U of Michigan Public Law Research Paper No. 679, U of Michigan Law & Econ Research Paper No. 20-015
Number of pages: 9 Posted: 24 Apr 2020 Last Revised: 26 Oct 2020
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 522 (75,128)

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Covid-19, tax policy

59.

U.S. Treaty Anti-Avoidance Rules: An Overview and Assessment

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 12-001, U of Michigan Public Law Working Paper No. 261
Number of pages: 31 Posted: 16 Jan 2012
Reuven S. Avi-Yonah and Oz Halabi
University of Michigan Law School and University of Michigan Law School
Downloads 519 (75,688)
Citation 2

Abstract:

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tax treaties, anti-avoidance use

60.

Toward a 21st-Century International Tax Regime

“Toward a 21st-Century International Tax Regime,” Tax Notes International, Aug. 26, 2019, pp. 839-849. , U of Michigan Public Law Research Paper No. 656, U of Michigan Law & Econ Research Paper No. 20-001
Number of pages: 13 Posted: 04 Dec 2019 Last Revised: 13 Feb 2020
Reuven S. Avi-Yonah and Kimberly A. Clausing
University of Michigan Law School and UCLA School of Law
Downloads 517 (76,040)
Citation 1

Abstract:

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international taxation, formulary apportionment, base erosion, profit shifting

61.

Three Steps Forward, One Step Back? Reflections on 'Google Taxes', BEPS, and the DBCT

U of Michigan Law & Econ Research Paper No. 16-016, U of Michigan Public Law Research Paper No. 516
Number of pages: 11 Posted: 26 May 2016 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 509 (77,494)

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BEPS, DPT, DBCT

62.

What Goes Around Comes Around: Why the US is Responsible for Capital Flight (and What it Can Do about It)

U of Michigan Public Law Research Paper No. 307
Number of pages: 5 Posted: 29 Jan 2013 Last Revised: 04 Feb 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 508 (77,670)
Citation 2

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FATCA, portfolio interest exemption

63.

Full Circle? The Single Tax Principle, BEPS, and the New US Model

1 Global Tax'n 12 (2016), U of Michigan Public Law Research Paper No. 480, U of Michigan Law & Econ Research Paper No. 15-019
Number of pages: 26 Posted: 13 Oct 2015 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 503 (78,636)
Citation 1

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BEPS, US Model, Single Tax Principle

64.

The International Provisions of the TCJA: Six Results after Six Months

U of Michigan Law & Econ Research Paper No. 18-021, U of Michigan Public Law Research Paper No. 621
Number of pages: 7 Posted: 12 Sep 2018 Last Revised: 25 Sep 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 487 (81,771)
Citation 2

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TCJA, tax reform, WTO

65.

Back to the Future? The Potential Revival of Territoriality

U of Michigan Law & Economics, Olin Working Paper No. 08-012, U of Michigan Public Law Working Paper No. 114
Number of pages: 14 Posted: 30 Jul 2008 Last Revised: 14 Aug 2008
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 485 (82,159)
Citation 1

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Territoriality, tax competition, Subpart F

66.

Coca Cola: A Decisive IRS Transfer Pricing Victory, at Last

Tax Notes Federal, Volume 169, Number 11 ■ December 14, 2020, U of Michigan Law & Econ Research Paper No. 21-006, U of Michigan Public Law Research Paper No. 21-006
Number of pages: 8 Posted: 03 Feb 2021 Last Revised: 15 Jun 2021
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 480 (83,191)

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Coca Cola, transfer pricing

67.

A World Turned Upside Down: Reflections on the 'New Wave' Inversions and Notice 2014-52

U of Michigan Public Law Research Paper No. 421
Number of pages: 6 Posted: 29 Sep 2014 Last Revised: 17 Oct 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 474 (84,517)
Citation 1

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inversions, BEPS

68.

The Case for Dividend Deduction

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-028, U of Michigan Public Law Working Paper No. 220
Number of pages: 13 Posted: 22 Sep 2010 Last Revised: 15 Nov 2010
Amir C. Chenchinski and Reuven S. Avi-Yonah
Ernst & Young LLP and University of Michigan Law School
Downloads 473 (84,734)

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corporate tax, integration, dividend deduction

69.

The International Tax Regime at 100: Reflections on the OECD's BEPS Project

U of Michigan Law & Econ Research Paper No. 21-020
Number of pages: 12 Posted: 07 Sep 2021 Last Revised: 14 Oct 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 470 (85,380)

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BEPS 2.0, Pillar One, Pillar Two

70.

US Tax Reform: Potential Impact on Europe and EU Corporations (Presentation Slides)

U of Michigan Public Law Research Paper No. 606
Number of pages: 30 Posted: 27 Jun 2018 Last Revised: 28 Jun 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 461 (87,631)

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tax reform

71.

The Trump Tax Reform Plan: Implications for Europe

U of Michigan Law & Econ Research Paper No. 17-009, U of Michigan Public Law Research Paper No. 559
Number of pages: 14 Posted: 04 Jun 2017 Last Revised: 29 Jun 2017
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 461 (87,401)
Citation 1

Abstract:

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tax reform

72.

To Be or Not to Be? Citizens United and the Corporate Form

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-005, U of Michigan Public Law Working Paper No. 184
Number of pages: 37 Posted: 02 Feb 2010 Last Revised: 09 Feb 2010
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 461 (87,401)

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First Amendment, Corporations

73.

Corporate and International Tax Reform: Long-, Medium-, and Short Term Proposals

U of Michigan Law & Economics, Olin Working Paper No. 09-015, U of Michigan Public Law Working Paper No. 157
Number of pages: 9 Posted: 08 Jul 2009 Last Revised: 21 Aug 2009
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 456 (88,472)

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tax reform, corporate tax, international tax

74.

US Subpart F Legislative Proposals: A Comparative Perspective

U of Michigan Law & Econ Research Paper No. 12-003, U of Michigan Public Law Working Paper No. 264
Number of pages: 24 Posted: 27 Jan 2012 Last Revised: 31 Jan 2012
Reuven S. Avi-Yonah, Nicola Sartori and Nicola Sartori
University of Michigan Law School and University of Michigan at Ann ArborUniversity of Milano-Bicocca - School of Law
Downloads 453 (89,114)
Citation 3

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controlled foreign companies, cfc, international taxation, Subpart F

75.

The Rise and Fall of the Consumption Tax: A Historical Perspective

U of Michigan Law & Econ Research Paper No. 14-025, U of Michigan Public Law Research Paper No. 435
Number of pages: 10 Posted: 18 Nov 2014 Last Revised: 29 Apr 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 451 (89,594)

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tax reform, consumption tax

76.

A New Framework for Taxing Cryptocurrencies

U of Michigan Public Law Research Paper No. 22-014
Number of pages: 54 Posted: 25 Apr 2022 Last Revised: 05 May 2022
Reuven S. Avi-Yonah and Mohanad Salaimi
University of Michigan Law School and University of Michigan Law School - Law Student
Downloads 450 (89,826)

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cryptocurrencies, taxation

77.

No Country is an Island: Is a Radical Rethinking of International Taxation Needed?

U of Michigan Public Law Research Paper No. 380
Number of pages: 10 Posted: 03 Feb 2014 Last Revised: 06 Feb 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 447 (90,516)
Citation 1

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Shaviro, International Tax

78.

Tit for Tat: How Will Other Countries React to the Tax Cuts and Jobs Act?

U of Michigan Law & Econ Research Paper No. 17-022, U of Michigan Public Law Research Paper No. 581
Number of pages: 3 Posted: 20 Dec 2017 Last Revised: 12 Jan 2018
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 446 (90,769)

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Tax Reform, Tax Cuts, Jobs Act

79.

A Model Treaty for the Age of BEPS

U of Michigan Public Law Research Paper No. 411, U of Michigan Law & Econ Research Paper No. 14-012
Number of pages: 41 Posted: 24 Feb 2014 Last Revised: 16 Feb 2015
Reuven S. Avi-Yonah and Oz Halabi
University of Michigan Law School and University of Michigan Law School
Downloads 444 (91,254)

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Tax Treaties, BEPS, OECD Model

80.

Bridging the North/South Divide: International Redistribution and Tax Competition

Number of pages: 28 Posted: 03 Aug 2004
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 438 (92,664)
Citation 3

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81.

Taxation and Business: The Human Rights Dimension of Corporate Tax Practices

U of Michigan Public Law Research Paper No. 678, U of Michigan Law & Econ Research Paper No. 20-014
Number of pages: 15 Posted: 09 May 2020 Last Revised: 18 May 2020
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 436 (94,429)

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Tax Competition, Human Rights, Inequality

82.

Taking the First Bite: Who Should Tax Apple’s $187 Billion in Ireland?

U of Michigan Law & Econ Research Paper No. 16-033, U of Michigan Public Law Research Paper No. 541
Number of pages: 8 Posted: 22 Feb 2017 Last Revised: 12 Jan 2021
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 433 (93,915)
Citation 1

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Apple Ireland, state aid, Eu tax, transfer pricing

83.

Ninth Circuit Amicus Brief of 19 Tax Law and Administrative Law Professors, Altera v. Commissioner, Nos. 16-70496, 16-70497

USC Law Legal Studies Paper No. 16-5, USC CLASS Research Paper No. CLASS16-23
Number of pages: 41 Posted: 07 Jul 2016 Last Revised: 05 Aug 2016
Yale University - Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), New York University School of Law, University of Southern California Gould School of Law, Deceased, University of Pennsylvania Carey Law School, Fordham University School of Law, Yale University - Law School, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Virginia School of Law
Downloads 431 (94,429)

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84.

Inversions and Competitiveness: Reflections in the Wake of Pfizer/Allergan

U of Michigan Law & Econ Research Paper No. 15-021, U of Michigan Public Law Research Paper No. 488
Number of pages: 15 Posted: 16 Dec 2015 Last Revised: 11 Feb 2016
Reuven S. Avi-Yonah and Omri Y. Marian
University of Michigan Law School and University of California, Irvine School of Law
Downloads 422 (96,780)

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inversions, competitiveness

85.

Unitary Taxation and International Tax Rules

U of Michigan Public Law Research Paper No. 369, U of Michigan Law & Econ Research Paper No. 13-020, ICTD Working Paper No. 26
Number of pages: 28 Posted: 08 Nov 2013 Last Revised: 02 Jul 2020
Reuven S. Avi-Yonah and Zachee Pouga Tinhaga
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 420 (97,300)

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unitary taxation; tax; international tax; formulary apportionment; separate accounting; arm’s length standard; developing countries; multinational companies

86.

Splitting the Unsplittable: Toward a Formulary Approach to Allocating Residuals Under Profit Split

U of Michigan Public Law Research Paper No. 378
Number of pages: 6 Posted: 20 Dec 2013 Last Revised: 06 Feb 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 419 (97,567)

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Transfer pricing, formulary apportionment, profit split

87.

Destination Based Corporate Tax: An Alternative Approach

U of Michigan Law & Econ Research Paper No. 16-028, U of Michigan Public Law Research Paper No. 529
Number of pages: 13 Posted: 12 Dec 2016 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 416 (98,409)

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Ryan Proposal, Border Adjustments, Destination Basis, Formulary Apportionment

88.

Back from the Dead: How to Revive Transfer Pricing Enforcement

U of Michigan Public Law Research Paper No. 372, U of Michigan Law & Econ Research Paper No. 13-022
Number of pages: 7 Posted: 06 Dec 2013 Last Revised: 18 Dec 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 416 (98,409)

Abstract:

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transfer pricing

89.

A New Framework for Digital Taxation

63 Harvard International Law Journal (2022 Forthcoming), U of Michigan Law & Econ Research Paper No. 22-013, University of Utah College of Law Research Paper No. 491, U of Michigan Public Law Research Paper No. 22-013
Number of pages: 72 Posted: 01 Apr 2022 Last Revised: 10 Jun 2022
Reuven S. Avi-Yonah, Young Ran (Christine) Kim and Karen Sam
University of Michigan Law School, University of Utah, S.J. Quinney College of Law and University of Michigan Law School
Downloads 412 (99,550)

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digital taxation, international tax, OECD, BEPS, Inclusive Framework, global tax deal, Pillar One, Pillar Two, nexus, profit allocation, global minimum tax, digital services tax, DST, trade, tariffs, UN, data excise tax, tax treaty, treaty override, executive agreements

90.

And Yet it Moves: Taxation and Labor Mobility in the 21st Century

U of Michigan Law & Econ Research Paper No. 12-008
Number of pages: 13 Posted: 09 May 2012 Last Revised: 20 Feb 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 411 (99,848)
Citation 4

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income tax, labor, capital

91.

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
New York University School of Law, University of Michigan Law School, Stanford Law School, University of Southern California Gould School of Law, New York University School of Law, Fordham University School of Law, 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, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, 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 399 (103,564)
Citation 1

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

92.

Designing a 21st Century Taxing Threshold: Some International Implications of South Dakota vs. Wayfair

U of Michigan Public Law Research Paper No. 611
Number of pages: 9 Posted: 02 Jul 2018 Last Revised: 01 Aug 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 389 (106,344)
Citation 3

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Wayfair, PE, Digital Economy

93.

Does Customary International Tax Law Exist?

U of Michigan Law & Econ Research Paper No. 19-005, U of Michigan Public Law Research Paper No. 640
Number of pages: 13 Posted: 31 May 2019 Last Revised: 16 Jul 2019
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 383 (108,257)

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customary international law, tax treaties

94.

Corporate and International Tax Reform: Proposals for the Second Obama Administration (and Beyond)

Pepperdine Law Review, Vol. 40, No. 5, 2013, U of Michigan Public Law Research Paper No. 298
Number of pages: 8 Posted: 08 Jan 2013 Last Revised: 22 Jan 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 382 (108,552)
Citation 2

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Tax Reform

95.

The New International Tax Regime

U of Michigan Public Law Research Paper No. 21-031, U of Michigan Law & Econ Research Paper No. 21-031
Number of pages: 9 Posted: 18 Nov 2021 Last Revised: 24 Jan 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 378 (110,165)

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International Tax Regime, BEPS, OECD

96.

What Can the U.S. Supreme Court and the European Court of Justice Learn from Each Other's Tax Jurisprudence?

Number of pages: 8 Posted: 03 Dec 2007
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 369 (112,883)

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European Court of Justice, Fiscal Federalism

97.

A Perspective on Supra-Nationality in Tax Law

Yariv Brauner and Pasquale Pistone (eds.), Taxation and the BRICS, IBFD 2015, U of Michigan Public Law Research Paper No. 425, U of Michigan Law & Econ Research Paper No. 14-019
Number of pages: 7 Posted: 14 Oct 2014 Last Revised: 30 Oct 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 358 (116,741)
Citation 22

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BEPS, international tax, OECD

98.

Find It and Tax It: From TIEAs to IGAs

U of Michigan Public Law Research Paper No. 443
Number of pages: 20 Posted: 21 Feb 2015 Last Revised: 06 Mar 2015
Reuven S. Avi-Yonah and Gil Savir
University of Michigan Law School and University of Michigan Law School
Downloads 354 (118,215)

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FATCA, IGAs, exchange of information

99.

Constructive Unilateralism: US Leadership and International Taxation

U of Michigan Public Law Research Paper No. 463
Number of pages: 15 Posted: 25 Jun 2015 Last Revised: 21 Jul 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 352 (118,948)

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Territoriality, international tax

100.

The Report of the President's Advisory Panel on Federal Tax Reform: A Critical Assessment and a Proposal

Number of pages: 36 Posted: 16 Dec 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 351 (119,326)
Citation 2

Abstract:

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tax reform

101.

Why Not Tax the Rich? Review of Kleinbard’s 'We are Better Than This'

U of Michigan Public Law Research Paper No. 426, U of Michigan Law & Econ Research Paper No. 14-022
Number of pages: 7 Posted: 19 Oct 2014 Last Revised: 07 Nov 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 344 (121,934)

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Tax reform, progressive taxation

102.

The Parallel March of the Ginis: How Does Taxation Relate to Inequality and What Can Be Done About it?

U of Michigan Public Law Research Paper No. 385, U of Michigan Law & Econ Research Paper No. 14-003
Number of pages: 10 Posted: 10 Feb 2014 Last Revised: 09 Jun 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 334 (125,940)
Citation 1

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taxation, inequality, Gini coefficient, income tax, VAT

103.

Designing a Federal VAT: Summary and Recommendations

U of Michigan Law & Economics, Olin Working Paper No. 09-013, U of Michigan Public Law Working Paper No. 155
Number of pages: 15 Posted: 18 Jun 2009 Last Revised: 09 Jul 2009
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 333 (126,348)
Citation 2

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Value Added Tax, tax reform

104.

Are We Trapped by Our Capital Gains?

U of Michigan Public Law Research Paper No. 476
Number of pages: 61 Posted: 13 Aug 2015 Last Revised: 25 Sep 2015
Reuven S. Avi-Yonah and Dmitry Zelik
University of Michigan Law School and University of Michigan at Ann Arbor
Downloads 330 (127,610)

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capital gains, taxation, rate structure

105.

Due Diligence in International Tax Law

U of Michigan Public Law Research Paper No. 608
Number of pages: 16 Posted: 21 Jun 2018 Last Revised: 27 Sep 2018
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 324 (130,108)

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due diligence, international tax, FATCA, CRS, AOEI

106.

Double or Nothing: A Tax Treaty for the 21st Century

U of Michigan Law & Econ Research Paper No. 12-009
Number of pages: 21 Posted: 09 May 2012 Last Revised: 13 Nov 2012
Reuven S. Avi-Yonah and Oz Halabi
University of Michigan Law School and University of Michigan Law School
Downloads 324 (130,108)

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tax treaties, US model tax treaty

107.

Special Tax Zones and the WTO

U of Michigan Public Law Research Paper No. 545
Number of pages: 17 Posted: 12 Mar 2017 Last Revised: 19 Apr 2017
Reuven S. Avi-Yonah and Martin Vallespinos
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 323 (130,500)

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Special Tax Zones, WTO, tax competition

108.

Tax Competition, Tax Arbitrage and the International Tax Regime (La competencia fiscal, el arbitraje fiscal y el regimen fiscal internacional)

ARS IURIS, No. 39, January-June 2008
Number of pages: 19 Posted: 23 Jun 2008 Last Revised: 31 Jul 2008
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 316 (133,371)

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Tax competition, competencia fiscal, tax competition, competencia fiscal, arbitrage, arbitraje, tax regime, regimen fiscal

109.

GAARs and the Nexus between Statutory Interpretation and Legislative Drafting: Lessons for the U.S. from Canada

Accounting, Economics and Law - A Convivium (Vol 6, 2016)
Number of pages: 24 Posted: 30 Sep 2015 Last Revised: 10 Apr 2016
Reuven S. Avi-Yonah and Amir Pichhadze
University of Michigan Law School and University of Oxford
Downloads 315 (133,844)
Citation 1

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Tax, Tax Avoidance, Statutory Interpretation, GAAR

110.

Why Study Tax History?

U of Michigan Public Law Research Paper No. 664, U of Michigan Law & Econ Research Paper No. 20-003
Number of pages: 4 Posted: 17 Mar 2020 Last Revised: 18 May 2020
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 313 (134,741)

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Tax history

111.

Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax

43 Michigan J. Int'l L. (2022 Forthcoming), University of Utah College of Law Research Paper No. 498, U of Michigan Law & Econ Research Paper No. 22-019
Number of pages: 47 Posted: 11 May 2022 Last Revised: 10 Jun 2022
Reuven S. Avi-Yonah and Young Ran (Christine) Kim
University of Michigan Law School and University of Utah, S.J. Quinney College of Law
Downloads 311 (137,187)

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international tax, global minimum tax, pillar two, single tax principle, tax competition, residence, source, base erosion, profit shifting, BEPS, global tax deal, OECD

112.

Comparative Tax Law in Theory and Practice

Number of pages: 3 Posted: 09 Dec 2009
affiliation not provided to SSRN, affiliation not provided to SSRN, University of California, Irvine School of Law and University of Michigan Law School
Downloads 303 (139,609)

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comparative tax law

113.

The Beat and Treaty Overrides: A Brief Response to Rosenbloom and Shaheen

Tax Notes International, October 22, 2018, p. 383, U of Michigan Law & Econ Research Paper No. 18-019, U of Houston Law Center No. 2018-A10, U of Michigan Public Law Research Paper No. 617
Number of pages: 10 Posted: 17 Aug 2018 Last Revised: 20 Nov 2018
Bret Wells and Reuven S. Avi-Yonah
University of Houston Law Center and University of Michigan Law School
Downloads 301 (140,559)
Citation 1

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Section 59A, BEAT, Base Erosion Anti-Abuse Tax, Alternative Minimum Tax, Treaty Override

114.

Territoriality and the Original Intent of Subpart F

U of Michigan Law & Econ Research Paper No. 17-007, U of Michigan Public Law Research Paper No. 557
Number of pages: 12 Posted: 22 May 2017 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 294 (144,036)
Citation 1

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Territoriality, Subpart F

115.

Slicing and Dicing: The Structural Problems of the Tax Reform Framework

U of Michigan Law & Econ Research Paper No. 17-015, U of Michigan Public Law Research Paper No. 567
Number of pages: 7 Posted: 07 Oct 2017 Last Revised: 09 Oct 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 288 (147,174)

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tax reform

116.

Real Time Audit – It is the Time to Act?

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-010, U of Michigan Public Law Working Paper No. 242
Number of pages: 5 Posted: 02 Jul 2011 Last Revised: 13 Jul 2011
Reuven S. Avi-Yonah and Oz Halabi
University of Michigan Law School and University of Michigan Law School
Downloads 285 (148,745)

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tax administration, audit

117.

BEPS, ATAP and the New Tax Dialogue: A Transatlantic Competition?

U of Michigan Public Law Research Paper No. 612
Number of pages: 25 Posted: 29 Jun 2018 Last Revised: 01 Aug 2018
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 274 (154,670)
Citation 1

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TCJA, BEPS, tax competition

118.

All or Nothing? The Obama Budget Proposals and BEPS

U of Michigan Public Law Research Paper No. 442
Number of pages: 6 Posted: 18 Feb 2015 Last Revised: 06 Mar 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 271 (156,468)

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tax reform, BEPS

119.

Build Back Better and Pillar Two: Two Alternative Scenarios

U of Michigan Public Law Research Paper No. 22-012
Number of pages: 8 Posted: 02 Mar 2022 Last Revised: 05 May 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 268 (158,247)

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BBB, Pillar Two

120.

Structuring a US Federal VAT

U of Michigan Law & Economics, Olin Working Paper No. 09-012, U of Michigan Public Law Working Paper No. 153
Number of pages: 12 Posted: 30 May 2009 Last Revised: 15 Jun 2009
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 268 (158,247)
Citation 1

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Value Added Tax

121.

Beyond Territoriality and Deferral: The Promise of 'Managed and Controlled'

U of Michigan Public Law Working Paper No. 248
Number of pages: 5 Posted: 12 Aug 2011 Last Revised: 25 Aug 2011
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 267 (158,843)

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Managed and Controlled, deferral, Subpart F

122.

Amazon vs. Commissioner: Has Cost Sharing Outlived Its Usefulness?

U of Michigan Law & Econ Research Paper No. 17-003, U of Michigan Public Law Research Paper No. 551
Number of pages: 5 Posted: 02 May 2017 Last Revised: 13 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 266 (159,456)

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Transfer pricing, cost sharing

123.

Should the US Dictate World Tax Policy? Reflections on PPL Corporation v. Commissioner

U of Michigan Public Law Research Paper No. 308
Number of pages: 4 Posted: 31 Jan 2013 Last Revised: 04 Feb 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 256 (165,722)

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PPL case, foreign tax credit

124.

Slicing the Shadow: A Proposal for Updating U.S. International Taxation

U of Michigan Public Law Research Paper Forthcoming
Number of pages: 11 Posted: 26 Oct 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 252 (168,315)

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Formulary apportionment, international tax

125.

IGAs vs. MAATM: Has Tax Bilateralism Outlived Its Usefulness?

U of Michigan Public Law Research Paper No. 384, U of Michigan Law & Econ Research Paper No. 14-002
Number of pages: 16 Posted: 09 Feb 2014 Last Revised: 18 Feb 2014
Reuven S. Avi-Yonah and Gil Savir
University of Michigan Law School and University of Michigan Law School
Downloads 252 (168,315)
Citation 1

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FATCA, Intergovernmental Agreements, Multilateral Agreement, Administrative Cooperation

126.

The One Percent Solution: Corporate Tax Returns Should Be Public (And How to Get There)

U of Michigan Public Law Research Paper No. 379
Number of pages: 7 Posted: 03 Feb 2014 Last Revised: 06 Feb 2014
Reuven S. Avi-Yonah and Ariel Siman
University of Michigan Law School and University of Michigan Law School
Downloads 252 (168,315)
Citation 2

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corporate tax, tax returns, publication

127.

Are Taxes Converging?

"Are Taxes Converging?" Review of A Global Analysis of Tax Treaty Disputes, by E. Baistrocchi, ed. Cambridge: Cambridge University Press, 2017, U of Michigan Law & Econ Research Paper No. 17-018, U of Michigan Public Law Research Paper No. 573
Number of pages: 5 Posted: 25 Oct 2017 Last Revised: 03 Nov 2017
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 249 (170,173)

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tax treaties, dispute resolution

128.

FDI Perspectives: Issues in International Investment, 2nd Edition

K. Sauvant and J. Reimer, eds., New York: Vale Columbia Center on Sustainable International Investment, 2012
Number of pages: 282 Posted: 16 Aug 2018 Last Revised: 11 Nov 2018
Karl P. Sauvant, Jennifer Reimer, Todd Allee, Ilan Alon, Alice H. Amsden, Tadahiro Asami, Reuven S. Avi-Yonah, Paul Barbour, Christian Bellak, Axel Berger, Sjoerd Beugelsdijk, Subrata Bhattacharjee, Harry G. Broadman, Elizabeth Broomfield, Gert Bruche, Matthias Busse, John A. Cantwell, Aleh Cherp, Lorenzo Cotula, Nandita Dasgupta, Kenneth Davies, Alexandre de Gramont, Armand Claude de Mestral, Kabir Duggal, Persephone Economou, John Evans, David N. Fagan, Mark Feldman, Hermann Ferré, Daniel M. Firger, Daniel M. Firger, Veljko Fotak, Susan Franck, Kevin P. Gallagher, Nilgun Gokgur, Kathryn Gordon, Jose Guimon, Thilo Hanemann, Torfinn Harding, Jean-François Hennart, Seev Hirsch, Wing (Xiaoying) Huo, Beata Smarzynska Javorcik, Nathan M. Jensen, Lise Johnson, Thomas Jost, George Kahale III, Kalman Kalotay, Laza Kekic, John M. Kline, Charles Kovacs, Jürgen Kurtz, Jo En Low, Miguel Pérez Ludeña, Edmund J. Malesky, Edmund J. Malesky, Geraldine McAllister, William L. Megginson, Sophie Meunier, Michael Mortimore, Joel Moser, Michael D. Nolan, Peter Nunnenkamp, Terutomo Ozawa, Clint Peinhardt, Nicolás M. Perrone, Luke Eric Peterson, Mark Plotkin, Joachim Pohl, Lauge N. Skovgaard Poulsen, Carlos Razo, Daniel Rosen, Martin Roy, Giorgio Sacerdoti, Giorgio Sacerdoti, Premila Nazareth Satyanand, Manfred Schekulin, Stephan W. Schill, Francisco Colman Sercovich, Arjen HL Slangen, Roger Smeets, Hans Smit, M. Sornarajah, Frederic G. Sourgens, Jonathan Strauss, Kenneth P. Thomas, Margo Thomas, Perrine Toledano, Julien Topal, Anne van Aaken, Anne van Aaken, Gus Van Harten, Daniel Villar, Sandy Walker, Mira Wilkins, Jason W. Yackee and Chen Zhao
Columbia University - Columbia Center on Sustainable Investment, Independent, Independent, University of Agder - School of Management, Massachusetts Institute of Technology (MIT), Independent, University of Michigan Law School, Independent, WU, Vienna University of Economics and BA, Deutsches Institut für Entwicklungspolitik (DIE) - German Development Institute (DIE), University of Groningen, Heenan Blaikie LLP, World Bank - Europe and Central Asia Region, Cleary Gottlieb Steen & Hamilton LLP, Berlin School of Economics and Law, Ruhr-University Bochum, Rutgers Business School - Newark and New Brunswick, Central European University, Independent, Independent, Columbia University, Independent, McGill University - Faculty of Law, Independent, World Bank Group, Independent, Independent, Peking University School of Transnational Law, Independent, New York University School of LawColumbia Center for Climate Change Law, School of Management, University at Buffalo (SUNY), American University - Washington College of Law, Boston University, Independent, Investment Division, OECD, Autonomous University of Madrid, Independent, University of Oxford, Tilburg University - Tilburg University School of Economics and Management, Tel Aviv University - Faculty of Management, Independent, University of Oxford - Department of Economics, Washington University in St. Louis - Department of Political Science, Columbia Center on Sustainable Investment, University of Applied Sciences Aschaffenburg, Independent, United Nations Conference on Trade and Development (UNCTAD), Independent, Independent, Independent, University of Melbourne - Law School, Independent, Independent, affiliation not provided to SSRNDuke University, Political Science, Columbia University, University of Oklahoma, Princeton University - Princeton School of Public and International Affairs, Independent, Independent, Milbank, Tweed, Hadley & McCloy, University of Kiel, East-West Center, University of Texas at Dallas, Escuela de Derecho, Universidad de Valparaíso, Independent, Independent, Organization for Economic Co-Operation and Development (OECD) - Investment Division, University College London, United Nations, Independent, World Trade Organization (WTO) - Trade in Services Division, Bocconi University - Department of LawBocconi University - Department of Law, Independent, Government of the Republic of Austria - Federal Ministry of Economics and Labour, University of Amsterdam, Independent, University of Amsterdam Business School, Rutgers, The State University of New Jersey - Management & Global Business, Columbia University - Law School, National University of Singapore - Faculty of Law, Washburn University - School of Law, Independent, University of Missouri at Saint Louis, Independent, Columbia University - Vale Columbia Center on Sustainable International Investment, European University Institute - Department of Political and Social Sciences (SPS), Max Planck Institute for Research on Collective GoodsUniversity of Hamburg, Law School, York University - Osgoode Hall Law School, Columbia University - Columbia Business School, Economics, Independent, Florida International University (FIU) - Department of Economics, University of Wisconsin Law School and Independent
Downloads 242 (174,880)
Citation 2

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129.

Deja Vu All Over Again? Reflections on Auerbach's 'Modern Corporate Tax'

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-030, U of Michigan Public Law Working Paper No. 226
Number of pages: 8 Posted: 07 Jan 2011 Last Revised: 14 Jan 2011
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 242 (174,880)

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Corporate tax, tax reform

130.

Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner

Number of pages: 27 Posted: 15 Oct 2018
University of Texas at Austin - School of Law, Boston College Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), University of Pennsylvania Carey Law School, Fordham University School of Law, Indiana University Maurer School of Law, Yale University - Law School, University of Virginia School of Law, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Houston Law Center
Downloads 238 (177,771)
Citation 1

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Altera, transfer pricing, Section 482, arbitrary and capricious, stock-based compensation

131.

A New Corporate Tax

TAX NOTES FEDERAL, JULY 27, 2020, U of Michigan Law & Econ Research Paper No. 20-047
Number of pages: 8 Posted: 08 Feb 2021 Last Revised: 29 Jul 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 237 (178,474)

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corporate tax, progressive taxation

132.

China and the Future of the International Tax Regime

U of Michigan Law & Econ Research Paper No. 17-017, U of Michigan Public Law Research Paper No. 572
Number of pages: 32 Posted: 23 Oct 2017 Last Revised: 01 Nov 2017
Reuven S. Avi-Yonah, Haiyan Xu and Haiyan Xu
University of Michigan Law School and University of Michigan Law SchoolUniversity of International Business and Economics (UIBE) Law School
Downloads 228 (185,148)
Citation 1

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BEPS, China

133.

Do Lawyers Need Economists?

Cambridge University Press, 2017, U of Michigan Law & Econ Research Paper No. 20-023, U of Michigan Public Law Research Paper No. 20-023
Number of pages: 4 Posted: 06 Oct 2020 Last Revised: 15 Jun 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 213 (197,441)

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tax law, public finance

134.

Vive La Petite Difference: Camp, Obama, and Territoriality Reconsidered

U of Michigan Public Law Working Paper No. 267
Number of pages: 7 Posted: 04 Apr 2012 Last Revised: 08 Feb 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 211 (199,196)

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Tax Reform, Territoriality

135.

The Devil in the Details: Reflections on the Tax Reform Act of 2014

U of Michigan Public Law Research Paper No. 393, U of Michigan Law & Econ Research Paper No. 14-007
Number of pages: 8 Posted: 02 Mar 2014 Last Revised: 12 Nov 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 205 (204,593)
Citation 1

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Tax Reform, Camp, territoriality, participation exemption

136.

The Redemption Puzzle

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-018, U of Michigan Public Law Working Paper No. 213
Number of pages: 7 Posted: 08 Jul 2010 Last Revised: 15 Sep 2010
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 205 (204,593)

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Redemptions, Dividends, Shareholder Tax

137.

Money on the Table: Why the U.S. Should Tax Inbound Capital Gains

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-008, U of Michigan Public Law Working Paper No. 239
Number of pages: 20 Posted: 03 Jun 2011 Last Revised: 23 Jun 2011
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 203 (206,448)

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taxation, capital gains, FDI

138.

Constructive Dialogue: BEPS and the TCJA

U of Michigan Public Law Research Paper No. 665, U of Michigan Law & Econ Research Paper No. 20-004
Number of pages: 23 Posted: 20 Mar 2020 Last Revised: 18 May 2020
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 200 (209,225)

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BEPS, TCJA

139.

The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath

Number of pages: 18 Posted: 26 Mar 2004
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 198 (211,103)

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140.

What a Difference Thirty Years Make: A Comparison of the Tax Reforms of 1986, 2014 and 2017

U of Michigan Public Law Research Paper No. 576, U of Michigan Law & Econ Research Paper No. 17-019
Number of pages: 5 Posted: 21 Nov 2017 Last Revised: 02 Jul 2020
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 183 (226,294)

Abstract:

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Tax Reform

141.

The Elephant Always Forgets: Tax Reform and the WTO

U of Michigan Public Law Research Paper No. 585, U of Michigan Law & Econ Research Paper No. 18-001
Number of pages: 8 Posted: 05 Jan 2018 Last Revised: 22 Mar 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 179 (230,618)

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TCJA, tax reform, WTO

142.

Back to 1913?: The Ryan Blueprint and Its Problems

U of Michigan Law & Econ Research Paper No. 16-026
Number of pages: 15 Posted: 21 Nov 2016 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 179 (230,618)
Citation 1

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Paul Ryan, Donald Trump, Tax Reform

143.

Why Y? Reflections on the Baucus Proposal

U of Michigan Public Law Research Paper No. 373, U of Michigan Law & Econ Research Paper No. 13-023
Number of pages: 9 Posted: 06 Dec 2013 Last Revised: 18 Dec 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 179 (230,618)
Citation 1

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international tax, tax reform, Subpart F

144.

Leveling the Playing Field: The Case for an Education Value Added Tax

U of Michigan Public Law Research Paper No. 474
Number of pages: 10 Posted: 28 Jul 2015 Last Revised: 25 Sep 2015
Shera Avi-Yonah and Reuven S. Avi-Yonah
Independent and University of Michigan Law School
Downloads 175 (235,062)
Citation 9

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inequality, school funding, tax reform

145.

Be Careful What You Wish For? Reducing Inequality in the 21st Century

U of Michigan Law & Econ Research Paper No. 17-002, U of Michigan Public Law Research Paper No. 547
Number of pages: 15 Posted: 26 Apr 2017 Last Revised: 13 May 2017
Reuven S. Avi-Yonah, Orli Avi-Yonah and Orli Avi-Yonah
University of Michigan Law School and Catholic Social Services of Washtenaw County, Family Assessment ClinicHuman Trafficking Clinic
Downloads 174 (236,228)

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Inequality, Violence

146.

Is it Time to Coordinate Corporate Tax Rates? A Note on Horst

U of Michigan Public Law Research Paper No. 381
Number of pages: 4 Posted: 03 Feb 2014 Last Revised: 06 Feb 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 174 (236,228)
Citation 1

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international tax, corporate tax

147.

A Coordinated Withholding Tax on Deductible Payments

The Shelf Project, Tax Notes, Vol. 119, p. 993, June 2, 2008
Number of pages: 5 Posted: 09 Dec 2009
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 174 (236,228)
Citation 1

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tax reform,deductible payments

148.

Guilty as Charged: Reflections on TRA 17

Tax Notes, Vol. 157, No. 8, November 2017, U of Michigan Law & Econ Research Paper No. 17-023, U of Michigan Public Law Research Paper No. 582
Number of pages: 7 Posted: 07 Dec 2017 Last Revised: 11 Jan 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 171 (239,696)
Citation 1

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Tax Reform, Tax Cuts and Jobs Act

149.

Passport to Toledo: Cuno, the WTO and the ECJ

Number of pages: 14 Posted: 16 Nov 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 170 (240,902)

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state taxation, tax competition, WTO, EU

150.

FIRPTA, Branch Profit Tax and Earning Stripping: Reflections on Non-Discrimination

U of Michigan Public Law Research Paper No. 319
Number of pages: 5 Posted: 05 Mar 2013 Last Revised: 07 Mar 2013
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 167 (244,526)

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tax discrimination

151.

Federalizing Tax Justice

Indiana Law Review, Vol. 53, No. 3, 2020
Number of pages: 37 Posted: 14 Sep 2018 Last Revised: 03 Sep 2021
University of Michigan Law School, Catholic Social Services of Washtenaw County, Family Assessment ClinicHuman Trafficking Clinic, University of Michigan at Ann Arbor - Law School - SJD Candidate and University of Michigan Law SchoolUniversity of International Business and Economics (UIBE) Law School
Downloads 161 (252,226)

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opportunity zones, tax equalization, formulary apportionment

152.

Enforcing Dividend Withholding on Derivatives

The Shelf Project, Tax Notes, Vol. 121, p. 747, November 10, 2008
Number of pages: 6 Posted: 09 Dec 2009
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 156 (258,953)
Citation 1

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tax reform,dividend withholding,derivatives

153.

Antitrust and the Corporate Tax, 1909–1928

U of Michigan Law & Econ Research Paper No. 20-030, U of Michigan Public Law Research Paper No. 20-030
Number of pages: 17 Posted: 22 Jun 2020 Last Revised: 15 Jun 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 155 (260,242)

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antitrust, corporate tax

154.

A Bipartisan Tax Reform?

U of Michigan Public Law Research Paper No. 483
Number of pages: 7 Posted: 02 Nov 2015 Last Revised: 19 Mar 2016
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 155 (260,242)

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tax reform

155.

A Break in the Dam? India’s New Profit Attribution Proposal and the Arm’s Length Standard

U of Michigan Law & Econ Research Paper
Number of pages: 22 Posted: 08 Jul 2019
Reuven S. Avi-Yonah and Ajitesh Kir
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 152 (264,375)

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transfer pricing, arm's length standard

156.

The Worst Tax Law Ever Enacted?

U of Michigan Public Law Research Paper Forthcoming
Number of pages: 8 Posted: 05 Jun 2020 Last Revised: 01 Feb 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 150 (267,219)

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Revenue Act of 1918, Spanish Flu, Foreign Tax Credit, Percentage Depletion, Tax Free Reorganizations

157.

Stanley Surrey, the Code and the Regime

U of Michigan Public Law Research Paper No. 652; __ Fla. Tax Rev. __ (forthcoming, 2021)
Number of pages: 14 Posted: 08 Jul 2019 Last Revised: 03 Sep 2021
Reuven S. Avi-Yonah and Nir Fishbien
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 144 (276,189)

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Stanley Surrey, Tax Expenditures, Single Tax Principle, Tax Reform

158.

Taxation in a Small Country: Review of Sven-Olof Lodin's 'The Making of Tax Law - The Development of Swedish Taxation'

U of Michigan Public Law Working Paper No. 269
Number of pages: 4 Posted: 14 Apr 2012 Last Revised: 30 Jun 2012
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 141 (280,644)

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159.

Reinventing the Wheel: What We Can Learn from the Tax Reform Act of 1986

U of Michigan Public Law Research Paper No. 424, U of Michigan Law & Econ Research Paper No. 14-018
Number of pages: 23 Posted: 14 Oct 2014 Last Revised: 30 Oct 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 139 (283,769)

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Tax Reform

160.

First Impressions of the International Tax Provisions of BBB: A Reasonable Compromise

U of Michigan Public Law Research Paper 21-035
Number of pages: 3 Posted: 28 Dec 2021 Last Revised: 24 Jan 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 137 (286,989)

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Build Back Better Act, international tax

161.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Boston College Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University (NYU), Loyola Law School Los Angeles, University of Southern California Gould School of Law, Deceased, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 132 (295,140)

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

162.

Proposals for International Tax Reform: Is There a Middle Road?

U of Michigan Law & Econ Research Paper No. 16-027
Number of pages: 20 Posted: 16 Nov 2016 Last Revised: 25 May 2017
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 130 (298,660)
Citation 1

Abstract:

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Tax Reform

163.

Taxation for a New 'New Deal': Short-, Medium-, and Long-Term Options

U of Michigan Public Law Research Paper No. 688, U of Michigan Law & Econ Research Paper No. 20-024
Number of pages: 10 Posted: 19 May 2020 Last Revised: 24 Mar 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 128 (302,245)
Citation 1

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Pandemic, taxation

164.

The Ingenious Biden Tax Plan

TAX NOTES INTERNATIONAL, VOLUME 102, APRIL 12, 2021
Number of pages: 4 Posted: 10 May 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 126 (305,698)

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Biden, international tax

165.

Should US Tax Law Be Constitutionalized? Centennial Reflections on Eisner v. Macomber (1920)

U of Michigan Public Law Research Paper No. 675, U of Michigan Law & Econ Research Paper No. 20-011
Number of pages: 24 Posted: 04 May 2020 Last Revised: 12 Feb 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 126 (305,698)

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Eisner v Macomber, tax constitutionality, equality

166.

The Inexorable Rise of the VAT: Is the US Next?

U of Michigan Public Law Research Paper
Number of pages: 4 Posted: 22 Nov 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 121 (314,943)
Citation 1

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Kathryn James, VAT, tax reform

167.

International Tax Law- Status Quo, Trends and Perspectives

U of Michigan Law & Econ Research Paper No. 21-019
Number of pages: 16 Posted: 24 Sep 2021 Last Revised: 14 Oct 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 118 (320,540)

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international tax regime, BEPS

168.

International Taxation of Electronic Commerce

52 Tax L Rev 1 (1997), U of Michigan Public Law Research Paper Forthcoming
Number of pages: 50 Posted: 21 Oct 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 109 (338,637)

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digital economy, international tax, single tax principle, BEPS 2.0

169.

If Not Now, When? US Tax Treaties with Latin America after TCJA

U of Michigan Law & Econ Research Paper No. 19-006, U of Michigan Public Law Research Paper No. 641
Number of pages: 6 Posted: 03 Jun 2019 Last Revised: 16 Jul 2019
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 107 (342,975)
Citation 1

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tax treaties, Latin America, TCJA

170.

Stanley Surrey, The 1981 US Model, and the Single Tax Principle

U of Michigan Law & Econ Research Paper No. 21-013
Number of pages: 18 Posted: 01 Apr 2021 Last Revised: 01 May 2021
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 106 (345,170)

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Single tax principle, US model tax treaty, Staley Surrey

171.

Altera and the Arm’s Length Standard

U of Michigan Public Law Research Paper No. 616
Number of pages: 4 Posted: 09 Aug 2018 Last Revised: 22 Aug 2018
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 106 (345,170)

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Altera, Arm’s Length Standard, Transfer Pricing

172.

The Structure of International Taxation: A Proposal for Simplification

Texas Law Review, Vol. 74, No. 1, 1996, U of Michigan Public Law Research Paper Forthcoming
Number of pages: 60 Posted: 21 Oct 2021 Last Revised: 24 Jan 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 105 (347,321)

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international tax

173.

Putting the Public Benefit in Cost Benefit Analysis of Tax Regulations: A Response to Hemel, Nou and Weisbach

U of Michigan Public Law Research Paper No. 618
Number of pages: 7 Posted: 08 Aug 2018 Last Revised: 22 Aug 2018
Reuven S. Avi-Yonah and Yoseph M. Edrey
University of Michigan Law School and University of Haifa - Faculty of Law
Downloads 103 (351,810)

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cost benefit analysis, tax regulations

174.

The US Taxpayer Bill of Rights: Reflections on a Toddler

U of Michigan Law & Econ Research Paper No. 21-008, U of Michigan Public Law Research Paper No. 21-008
Number of pages: 1 Posted: 12 Mar 2021 Last Revised: 30 Apr 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 93 (375,627)

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Taxpayer Bill of Rights

175.

Reforming State Corporate Income Taxes Can Yield Billions

Tax Notes State, June 8, 2020, U of Michigan Law & Econ Research Paper No. 20-036
Number of pages: 8 Posted: 17 Jul 2020 Last Revised: 09 Jun 2021
Darien Shanske, Reuven S. Avi-Yonah and David Gamage
University of California, Davis - School of Law, University of Michigan Law School and Indiana University Maurer School of Law
Downloads 88 (388,577)

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tax law, tax policy, fiscal federalism, corporate income tax, state tax, state corporate income tax, budget crisis

176.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018 Last Revised: 01 Sep 2021
New York University School of Law, University of Michigan Law School, New York University School of Law, 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, University of Richmond - School of Law, University of Pennsylvania Carey Law School, Yale University - Law School, University of Virginia School of Law, Kelley School of Business, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 86 (394,116)

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tax, taxation, public, policy, law, sales, use, state, export, multistate, amicus brief, Supreme Court, jurisprudence, stream of export, constitutional, constitution, commerce, due process, import-export, interstate, clause, stare decisis

177.

Is GILTI Constitutional?

Tax Notes Federal, January 11, 2021, p. 283, U of Michigan Law & Econ Research Paper No. 21-018, U of Michigan Public Law Research Paper No. 21-018
Number of pages: 6 Posted: 12 Mar 2021 Last Revised: 24 Jun 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 85 (396,756)

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GILTI, constitutionality

178.

Rebellion, Rascals, and Revenue: Pleasingly Gaudy and Preposterous

U of Michigan Law & Econ Research Paper No. 21-012, U of Michigan Public Law Research Paper No. 21-012
Number of pages: 4 Posted: 30 Mar 2021 Last Revised: 01 May 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 83 (402,360)

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tax history

179.

Is New York's Mark-to-Market Act Unconstitutionally Retroactive?

Tax Notes State, February 8, 2021, p. 541, Indiana Legal Studies Research Paper No. 438
Number of pages: 10 Posted: 11 Mar 2021
Reuven S. Avi-Yonah, David Gamage, Darien Shanske and Kirk J. Stark
University of Michigan Law School, Indiana University Maurer School of Law, University of California, Davis - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 82 (405,297)

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New York, Billionaires, MTM, Mark-to-Market Tax Act, Unconstitutional, New York Constitution

180.

Why R&D Should Be Allocated To Subpart F and GILTI

167 Tax Notes Fed. 2081 (2020), U of Michigan Law & Econ Research Paper No. 20-033
Number of pages: 20 Posted: 13 Jul 2020 Last Revised: 09 Jun 2021
Boston College Law School, University of Michigan Law School, Independent, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 80 (411,137)

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181.

Gucci Gulch Redux: The Problems of Wyden Proposal

TAX NOTES INTERNATIONAL, VOLUME 101, FEBRUARY 1, 2021
Number of pages: 2 Posted: 20 Nov 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 72 (436,051)

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International tax, tax reform, Wyden

182.

Why AMT and No AMxT? A Comment on Hines and Logue

U of Michigan Law & Econ Research Paper No. 14-024, U of Michigan Public Law Research Paper No. 436
Number of pages: 6 Posted: 16 Nov 2014 Last Revised: 29 Apr 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 72 (436,051)

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AMT, tax reform

183.

Sunt Pacta Servanda? The Problem of Tax Treaty Overrides

Number of pages: 22 Posted: 23 May 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 71 (439,314)

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Treaty overrides

184.

Constitutional Review of Federal Tax Legislation

U of Michigan Law & Econ Research Paper No. 21-007, U of Michigan Public Law Research Paper No. 21-007
Number of pages: 55 Posted: 03 Feb 2021 Last Revised: 29 Mar 2022
Reuven S. Avi-Yonah and Yoseph M. Edrey
University of Michigan Law School and University of Haifa - Faculty of Law
Downloads 71 (439,314)

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tax, regulation, constitution

185.

Overcoming Political Polarization: Federal Funding of Education Is the Key

U of Michigan Law & Econ Research Paper No. 21-005, U of Michigan Public Law Research Paper No. 21-005
Number of pages: 5 Posted: 03 Feb 2021 Last Revised: 30 Apr 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 67 (452,884)

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E-VAT, K12 education funding

186.

Taxation and the New 'Progressives'

Number of pages: 3 Posted: 22 May 2020
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 64 (463,421)

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progressively, wealth tax, mark to market

187.

Altera, the Arm’s Length Standard, and Customary International Tax Law

U of Michigan Public Law Research Paper No. 571
Number of pages: 8 Posted: 27 Oct 2017 Last Revised: 12 Jan 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 59 (482,287)

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Altera, cost sharing, arm's length standard, customary international law

188.

The Baby and the Bathwater: Reflections on the TCJA’s International Provisions

Number of pages: 2 Posted: 03 May 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 55 (498,016)

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TCJA, international tax

189.

Between Formulary Apportionment and the OECD Guidelines: A Proposal for Reconciliation

U of Michigan Law & Economics, Olin Working Paper No. 09-011, U of Michigan Public Law Working Paper No. 152
Number of pages: 15 Posted: 29 May 2009 Last Revised: 10 Mar 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 50 (519,172)
Citation 3

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190.

New Developments on US Treaty Overrides

U of Michigan Law & Econ Research Paper No. 22-015
Number of pages: 3 Posted: 26 May 2022 Last Revised: 10 Jun 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 49 (523,650)

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tax treaties, treaty override

191.

Behavioral Biases and Political Actors: Three Examples from US International Taxation

U of Michigan Law & Econ Research Paper
Number of pages: 13 Posted: 06 Jul 2019 Last Revised: 12 Jan 2021
Reuven S. Avi-Yonah and Kaijie Wu
University of Michigan Law School and University of Michigan
Downloads 46 (537,234)

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behavioral public finance

192.

International Taxation, Globalization, and the Economic Digital Divide

Number of pages: 10 Posted: 06 May 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 38 (576,926)

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tax competition, international tax regime, economic digital divide

193.

Tax Treaties, the Constitution, and the Noncompulsory Payment Rule

U of Michigan Law & Econ Research Paper No. 21-011
Number of pages: 6 Posted: 30 Mar 2021 Last Revised: 30 Apr 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 37 (582,287)

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tax treaties, constitutionality, non compulsory payments, foreign tax credit

194.

The Single Tax Principle

Number of pages: 4 Posted: 01 Jun 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 35 (593,489)

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Benefits Principle, International Tax Regime

195.

The Dubious Constitutional Origins of Treaty Overrides

Number of pages: 46 Posted: 23 May 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 30 (623,003)

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treaty override

196.

Why the United States Needs the Global Minimum Tax

Number of pages: 3 Posted: 21 Jun 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 28 (642,443)

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OECD, Pillar Two

197.

Why Tax the Rich: Efficiency, Equity, and Progressive Taxation

Yale Law Journal, Vol. 111, P. 1391, 2002
Number of pages: 26 Posted: 20 May 2002 Last Revised: 13 Jan 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 27 (642,443)

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198.

The BEAT and the BITs: Can the Us Be Sued Over the BEAT?

Number of pages: 8 Posted: 11 May 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 25 (656,263)

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BEAT, bilateral investment treaties

199.

The Benefits Principle

Number of pages: 3 Posted: 15 Jun 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 21 (685,855)

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Benefits principle

200.

Minimum Taxation in the United States in the Context of GloBE

Number of pages: 7 Posted: 27 Apr 2022
Reuven S. Avi-Yonah and Mohanad Salaimi
University of Michigan Law School and University of Michigan Law School - Law Student
Downloads 19 (701,136)

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Globe, pillar 2, TCJA

201.

The Silver Lining: The International Tax Provisions of the American Jobs Creation Act – A Reconsideration

59 Bull. Intl. Taxn. 1, pp. 27-35 (2005)
Number of pages: 11 Posted: 16 May 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 17 (717,148)

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AJCA, foreign tax credits

202.

Why FDII is an Export Subsidy: A Reply to Prof. Sanchirico

Number of pages: 12 Posted: 11 May 2022 Last Revised: 28 May 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 16 (725,254)

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FDII, export subsidy

203.

The Story of the Separate Corporate Income Tax: A Vehicle for Regulating Corporate Managers

BUSINESS TAX STORIES, Foundation Press, 2005
Number of pages: 16 Posted: 23 Mar 2005 Last Revised: 13 Jan 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 12 (760,343)

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204.

Preface to Andrea Musselli, Tax Transfer Pricing under the Arm’s Length and the Sale Country Principles

Forthcoming, Edward Elgar 2022
Number of pages: 2 Posted: 15 Jun 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 10 (778,566)

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transfer pricing, arm's length principle, Pillar One

205.

Risk, Rents, and Regressivity: Why the United States Needs Both an Income Tax and a Vat

Tax Notes, Vol. 105, No. 13, December 20, 2004
Number of pages: 19 Posted: 17 Dec 2004 Last Revised: 12 Jan 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 7 (807,330)
Citation 3

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206.

Passport to Toledo: Cuno, the World Trade Organization, and the European Court of Justice

State Tax Notes, Vol. 39, January 16, 2006, Tax Notes, Vol. 109, No. 13, December 26, 2005
Number of pages: 9 Posted: 23 Dec 2005 Last Revised: 12 Jan 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 4 (837,131)

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207.

The Case for Retaining the Corporate Amt

Southern Methodist University Law Review, Vol. 56, p. 333, 2003
Number of pages: 11 Posted: 07 Jun 2003 Last Revised: 13 Jan 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 3 (848,130)

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208.

For Haven's Sake: Reflections on Inversion Transactions

Posted: 14 Jun 2002
Reuven S. Avi-Yonah
University of Michigan Law School

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Other Papers (2)

Total Downloads: 251
1.

Review of Gabriel Zucman, The Hidden Wealth of Nations: The Scourge of Tax Havens (U. Chicago Press, 2015)

Number of pages: 5 Posted: 22 Sep 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 184

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tax havens, tax competition, tax evasion

2.
Downloads 67

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corporate tax, corporate social responsibility