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

237

DOWNLOADS
Rank 33

SSRN RANKINGS

Top 33

in Total Papers Downloads

227,010

SSRN CITATIONS
Rank 4,586

SSRN RANKINGS

Top 4,586

in Total Papers Citations

208

CROSSREF CITATIONS

159

Scholarly Papers (237)

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, Northwestern Pritzker School 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 Law, San Francisco
Downloads 59,972 (36)
Citation 7

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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, Northwestern Pritzker School 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 Law, San Francisco
Downloads 38,714 (86)
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 7,924 (1,441)
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 7,607 (1,546)

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

5.

International Tax as International Law

Number of pages: 18 Posted: 11 Mar 2004
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 3,414 (6,027)
Citation 8

Abstract:

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6.

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 3,347 (6,245)
Citation 3

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

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 2,933 (7,684)
Citation 8

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8.

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 2,786 (8,259)
Citation 12

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Corporate tax, corporate social responsibility, tax shelters, BEPS

9.

The Three Goals of Taxation

Number of pages: 25 Posted: 12 Sep 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 2,763 (8,372)
Citation 8

Abstract:

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Consumption tax, income tax, tax base

10.

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 2,650 (8,943)
Citation 8

Abstract:

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corporate tax, corporate social responsibility

11.
Downloads 2,367 (10,758)
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 2,022 (13,548)
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 345 (149,237)

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 2,115 (12,874)
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 Sep 2023
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, Duke 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 2,088 (13,138)

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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 1,730 (17,711)
Citation 2

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 1,645 (19,092)
Citation 13

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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 1,491 (22,181)
Citation 4

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17.

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 1,414 (24,016)
Citation 1

Abstract:

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tax treaties, treaty overrides

18.

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 1,404 (24,249)
Citation 10

Abstract:

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competitiveness, effective tax rates

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 1,396 (24,461)
Citation 5

Abstract:

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tax competition, OECD

20.

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 1,273 (28,080)
Citation 4

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human rights, taxation, privacy

21.

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 1,263 (28,383)
Citation 21

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Transfer Pricing, Arm's Length Standard, Formulary Apportionment

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 1,207 (30,285)
Citation 21

Abstract:

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

23.

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 1,195 (30,745)

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

24.

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 1,168 (31,852)
Citation 51

Abstract:

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transfer pricing, formulary apportionment, profit split

25.

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 1,129 (33,356)
Citation 4

Abstract:

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multinationals, OECD, BEPS

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 1,098 (34,646)
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 1,081 (35,515)
Citation 8

Abstract:

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Corporate social responsibility, corporate tax, tax shelters

28.

A New Framework for Taxing Cryptocurrencies

U of Michigan Public Law Research Paper No. 22-014
Number of pages: 66 Posted: 25 Apr 2022 Last Revised: 02 Sep 2022
Reuven S. Avi-Yonah and Mohanad Salaimi
University of Michigan Law School and University of Michigan Law School - Law Student
Downloads 1,057 (36,683)
Citation 1

Abstract:

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cryptocurrencies, taxation

29.

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 1,019 (38,644)
Citation 29

Abstract:

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globalization, tax competition, welfare state

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 726 (60,534)

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 290 (179,582)
Citation 1

Abstract:

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

31.

A New Framework for Digital Taxation

63 Harvard International Law Journal 279 (2022), 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: 64 Posted: 01 Apr 2022 Last Revised: 27 Feb 2023
Reuven S. Avi-Yonah, Young Ran (Christine) Kim and Karen Sam
University of Michigan Law School, Yeshiva University - Benjamin N. Cardozo School of Law and University of Michigan Law School
Downloads 958 (42,288)
Citation 1

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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

32.

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 902 (45,730)
Citation 1

Abstract:

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permanent establishment, tax treaties

33.

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 890 (46,626)
Citation 5

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34.

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 879 (47,399)

Abstract:

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international tax regime, BEPS, MAATM

35.

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 871 (48,047)
Citation 8

Abstract:

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transfer pricing, formulary apportionment

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 861 (48,767)
Citation 5

Abstract:

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BEPS, MAATM, tax competition, tax coordination

37.

The Deemed Dividend Problem

Number of pages: 16 Posted: 03 Aug 2004
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 861 (48,767)
Citation 1

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38.

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 859 (48,926)
Citation 3

Abstract:

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TCJA, tax reform, tax treaties

39.

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 855 (49,313)
Citation 1

Abstract:

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OECD, multilateral instrument, tax treaties

40.

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 855 (49,250)
Citation 1

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

41.

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 826 (51,649)
Citation 2

Abstract:

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International tax

42.

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 818 (52,335)
Citation 2

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State Aid, Apple

43.

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 813 (52,762)
Citation 4

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

44.

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 800 (54,001)
Citation 2

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Tax Convergence, Globalization

45.

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 789 (55,126)
Citation 3

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coronavirus, excess profits tax

46.

(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 786 (55,213)
Citation 3

Abstract:

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47.

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 760 (57,747)
Citation 1

Abstract:

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BEPS 2.0, Pillar One, Pillar Two

48.

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 756 (58,151)
Citation 4

Abstract:

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International taxation, tax history

49.

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

43 Michigan J. Int'l L. 505 (2022), University of Utah College of Law Research Paper No. 498, U of Michigan Law & Econ Research Paper No. 22-019, U of Michigan Public Law Research Paper No. 22-019
Number of pages: 53 Posted: 11 May 2022 Last Revised: 04 Nov 2022
Reuven S. Avi-Yonah and Young Ran (Christine) Kim
University of Michigan Law School and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 712 (63,005)
Citation 1

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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

50.

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 708 (63,485)

Abstract:

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Coca Cola, transfer pricing

51.

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 704 (63,928)
Citation 1

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

52.

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 684 (66,338)
Citation 1

Abstract:

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international taxation, formulary apportionment, base erosion, profit shifting

53.

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 673 (67,749)

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unitary taxation, destination based corporate tax

54.

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, University of Michigan Law School
Downloads 667 (68,463)

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Territoriality, Subpart F, Tax Reform

55.

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 665 (68,727)
Citation 1

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Marketplace Fairness Act of 2013, Quill, Permanent Establishment

56.

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 656 (69,960)

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inversions, Notice 2015-79, Pfizer

57.

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 648 (71,094)

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Territoriality

58.

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 640 (72,387)

Abstract:

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tax competition, territoriality

59.

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 636 (72,971)

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Tax Competition, Human Rights, Inequality

60.

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 633 (73,246)
Citation 2

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citizenship, international taxation

61.

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 609 (76,790)
Citation 1

Abstract:

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Tax reform, TCJA

62.

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 603 (77,714)
Citation 1

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Tax Treaties, Limitation on Benefits, Tax History

63.

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 596 (79,196)

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International Tax Regime, BEPS, OECD

64.

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 588 (80,228)

Abstract:

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tax reform

65.

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 557 (85,888)
Citation 2

Abstract:

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tax reform, beps

66.

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 550 (87,156)

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Covid-19, tax policy

67.

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 547 (87,963)

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BEPS, DPT, DBCT

68.

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 540 (89,452)
Citation 2

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FATCA, portfolio interest exemption

69.

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 540 (89,452)
Citation 2

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tax treaties, anti-avoidance use

70.

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 530 (91,567)
Citation 1

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BEPS, US Model, Single Tax Principle

71.

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 506 (96,702)
Citation 2

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TCJA, tax reform, WTO

72.

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 503 (97,370)
Citation 1

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Territoriality, tax competition, Subpart F

73.

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 494 (99,562)

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First Amendment, Corporations

74.

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 491 (100,547)

Abstract:

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tax reform

75.

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 491 (100,297)

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corporate tax, integration, dividend deduction

76.

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 488 (101,048)

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tax reform, consumption tax

77.

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 486 (101,545)
Citation 1

Abstract:

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inversions, BEPS

78.

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 484 (102,042)
Citation 1

Abstract:

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tax reform

79.

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 483 (102,309)
Citation 1

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Apple Ireland, state aid, Eu tax, transfer pricing

80.

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 479 (103,326)
Citation 3

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controlled foreign companies, cfc, international taxation, Subpart F

81.

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, Northwestern Pritzker School 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 471 (105,370)

Abstract:

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82.

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 471 (105,646)

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Tax Treaties, BEPS, OECD Model

83.

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 467 (106,746)

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tax reform, corporate tax, international tax

84.

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 Zach Pouga
University of Michigan Law School and EY - Tax Partner
Downloads 465 (107,039)

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

85.

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 464 (107,320)

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Tax Reform, Tax Cuts, Jobs Act

86.

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 463 (107,591)
Citation 1

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Shaviro, International Tax

87.

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 461 (108,146)
Citation 3

Abstract:

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88.

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 458 (108,997)

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Transfer pricing, formulary apportionment, profit split

89.

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 450 (111,237)

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inversions, competitiveness

90.

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, Northwestern Pritzker School 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 Law, San Francisco, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 446 (112,395)
Citation 1

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

91.

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 445 (112,984)
Citation 5

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income tax, labor, capital

92.

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 444 (113,310)

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Ryan Proposal, Border Adjustments, Destination Basis, Formulary Apportionment

93.

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 439 (114,811)
Citation 3

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Wayfair, PE, Digital Economy

94.

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 435 (115,714)

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customary international law, tax treaties

95.

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 434 (116,019)

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transfer pricing

96.

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 403 (127,616)

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corporate tax, progressive taxation

97.

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 402 (126,865)

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BBB, Pillar Two

98.

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 394 (129,814)
Citation 2

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Tax Reform

99.

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 383 (134,032)

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European Court of Justice, Fiscal Federalism

100.

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 381 (134,806)

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Territoriality, international tax

101.

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 380 (135,199)
Citation 19

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BEPS, international tax, OECD

102.

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 374 (137,585)
Citation 2

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tax reform

103.

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 372 (138,400)

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capital gains, taxation, rate structure

104.

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 371 (138,840)

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FATCA, IGAs, exchange of information

105.

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 369 (139,693)

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Tax reform, progressive taxation

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 359 (144,426)

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tax treaties, US model tax treaty

107.

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 357 (144,858)

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due diligence, international tax, FATCA, CRS, AOEI

108.

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 351 (147,555)

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Tax history

109.

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 349 (148,913)
Citation 2

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Value Added Tax, tax reform

110.

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 347 (149,347)
Citation 1

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taxation, inequality, Gini coefficient, income tax, VAT

111.

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 339 (153,133)
Citation 1

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Special Tax Zones, WTO, tax competition

112.

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 338 (153,575)
Citation 1

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Tax, Tax Avoidance, Statutory Interpretation, GAAR

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 336 (154,601)
Citation 1

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

114.

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, 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, 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, Institute of World Economics, Independent, Independent, Independent, University of Melbourne - Law School, Independent, Independent, Duke 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 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 336 (154,601)
Citation 2

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115.

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 331 (157,074)

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

116.

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 324 (160,780)

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comparative tax law

117.

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 319 (163,971)
Citation 1

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Territoriality, Subpart F

118.

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 318 (163,971)

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Transfer pricing, cost sharing

119.

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 306 (170,754)
Citation 1

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TCJA, BEPS, tax competition

120.

The 1923 Report and the International Tax Revolution

Number of pages: 11 Posted: 27 Feb 2023 Last Revised: 12 Apr 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 304 (173,682)

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1923 Committee, BEPS

121.

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 299 (175,513)

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PPL case, foreign tax credit

122.

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 297 (176,736)

Abstract:

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tax reform

123.

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 294 (178,030)

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tax administration, audit

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 287 (182,555)

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Formulary apportionment, international tax

125.

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 284 (185,164)

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tax reform, BEPS

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 283 (185,164)
Citation 2

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corporate tax, tax returns, publication

127.

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 281 (186,474)

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Managed and Controlled, deferral, Subpart F

128.

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 279 (187,881)
Citation 1

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Value Added Tax

129.

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 268 (196,397)
Citation 2

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FATCA, Intergovernmental Agreements, Multilateral Agreement, Administrative Cooperation

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, Northwestern Pritzker School 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 267 (196,397)
Citation 1

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

131.

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 265 (197,921)
Citation 1

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BEPS, China

132.

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 264 (199,435)

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tax treaties, dispute resolution

133.

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 261 (200,868)
Citation 1

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Corporate tax, tax reform

134.

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 237 (221,745)

Abstract:

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BEPS, TCJA

135.

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 229 (228,423)

Abstract:

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tax law, public finance

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 227 (230,250)

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Redemptions, Dividends, Shareholder Tax

137.

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 226 (231,185)

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Tax Reform, Territoriality

138.

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 223 (235,121)
Citation 4

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international tax

139.

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 221 (237,184)
Citation 4

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

140.

Sunt Pacta Servanda? The Problem of Tax Treaty Overrides

U of Michigan Public Law Research Paper No. 22-022
Number of pages: 22 Posted: 23 May 2022 Last Revised: 27 Jul 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 219 (238,143)

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Treaty overrides

141.

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 219 (239,155)

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taxation, capital gains, FDI

142.

Taxing Nomads: Reviving Citizenship-Based Taxation for the 21st Century

U of Michigan Law & Econ Research Paper No. 22-035, U of Michigan Public Law Research Paper No. 22-035
Number of pages: 19 Posted: 31 Aug 2022 Last Revised: 28 Oct 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 213 (245,484)

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citizenship taxation, non-dom regimes

143.

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 213 (244,455)
Citation 1

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Tax Reform, Camp, territoriality, participation exemption

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 211 (246,531)
Citation 9

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inequality, school funding, tax reform

145.

Is the US Already Compliant with Pillar 2?

U of Michigan Public Law Research Paper No. 23-006
Number of pages: 2 Posted: 07 Dec 2022 Last Revised: 06 Mar 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 207 (250,909)

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OECD, Pillar 2, CAMT

146.

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 203 (255,472)

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147.

Stanley Surrey, the Code and the Regime

25 Fla. Tax Rev. 1 (2021)
Number of pages: 21 Posted: 08 Jul 2019 Last Revised: 01 Sep 2022
Reuven S. Avi-Yonah and Nir Fishbien
University of Michigan Law School and University of Michigan, University of Michigan Law School
Downloads 199 (260,080)

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

148.

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 198 (261,277)
Citation 1

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tax reform,deductible payments

149.

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 196 (264,864)
Citation 1

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Paul Ryan, Donald Trump, Tax Reform

150.

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 196 (263,644)
Citation 1

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international tax, tax reform, Subpart F

151.

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, University of Michigan Law School
Downloads 194 (266,108)

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transfer pricing, arm's length standard

152.

Pillar 2 and the Bits

Number of pages: 6 Posted: 09 Jun 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 193 (267,365)

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Pillar 2, UTPR, BITs

153.

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 193 (267,365)
Citation 1

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international tax, corporate tax

154.

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 192 (268,623)

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antitrust, corporate tax

155.

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 192 (268,623)

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TCJA, tax reform, WTO

156.

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 192 (268,623)

Abstract:

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Tax Reform

157.

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 190 (271,143)

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Inequality, Violence

158.

Minimum Taxation in the United States in the Context of GloBE

U of Michigan Public Law Research Paper No. 22-041
Number of pages: 5 Posted: 27 Apr 2022 Last Revised: 06 Oct 2022
Reuven S. Avi-Yonah and Mohanad Salaimi
University of Michigan Law School and University of Michigan Law School - Law Student
Downloads 189 (272,416)

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Globe, pillar 2, TCJA

159.

The Single Tax Principle

U of Michigan Public Law Research Paper No. 22-024
Number of pages: 4 Posted: 01 Jun 2022 Last Revised: 28 Jul 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 187 (276,242)

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Single Tax Principle, Benefits Principle, International Tax Regime

160.

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 186 (276,242)

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tax discrimination

161.

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, University of Michigan Law School and University of Michigan Law SchoolUniversity of International Business and Economics (UIBE) Law School
Downloads 185 (277,510)

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opportunity zones, tax equalization, formulary apportionment

162.

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 185 (277,510)
Citation 1

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Tax Reform, Tax Cuts and Jobs Act

163.

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 185 (277,510)

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state taxation, tax competition, WTO, EU

164.

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 183 (281,563)

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international tax regime, BEPS

165.

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 178 (287,070)

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

166.

International Taxation, Globalization, and the Economic Digital Divide

U of Michigan Public Law Research Paper No. 22-040
Number of pages: 10 Posted: 06 May 2022 Last Revised: 06 Oct 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 176 (289,919)

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tax competition, international tax regime, economic digital divide

167.

Why 15%? Justifying the Global Corporate Minimum Tax

Number of pages: 3 Posted: 27 Mar 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 174 (294,402)

Abstract:

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OECD, Pillar 2, GLoBE, CAMT

168.

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, Northwestern Pritzker School 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 171 (297,318)

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

169.

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 167 (303,321)
Citation 1

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tax reform,dividend withholding,derivatives

170.

What Does the US Get from Pillar 2?

Number of pages: 6 Posted: 21 Mar 2023 Last Revised: 05 Apr 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 166 (306,378)

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Pillar 2, UTPR, tax treaties

171.

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 164 (308,013)

Abstract:

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tax reform

172.

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 160 (314,526)
Citation 1

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Eisner v Macomber, tax constitutionality, equality

173.

The Interaction Between Unilateralism and Multilateralism in International Tax

U of Michigan Public Law Research Paper No. 22-047
Number of pages: 18 Posted: 04 Oct 2022 Last Revised: 07 Dec 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 159 (316,204)

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TCJA, BEPS, Pillar 1, Pillar 2

174.

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 158 (317,891)

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175.

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 157 (319,565)
Citation 1

Abstract:

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Pandemic, taxation

176.

If Moore is Reversed

Tax Notes International, Volume 110, June 26, 2023
Number of pages: 5 Posted: 10 Jul 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 152 (328,382)

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Moore, Macomber, realization, constitutionality, mandatory repatriation tax

177.

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 152 (328,382)
Citation 1

Abstract:

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Tax Reform

178.

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 151 (330,116)

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Build Back Better Act, international tax

179.

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 145 (342,995)

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Biden, international tax

180.

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 144 (344,940)

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Single tax principle, US model tax treaty, Staley Surrey

181.

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 142 (346,894)
Citation 1

Abstract:

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Tax Reform

182.

The Origins of Destination-Based Income Taxation: Us and International Tax Perspectives

Number of pages: 12 Posted: 15 Oct 2022 Last Revised: 08 Nov 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 141 (350,756)

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destination basis, Pillar One, BEPS

183.

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 139 (352,684)
Citation 1

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Kathryn James, VAT, tax reform

184.

Pillar 2 and the Credits

Number of pages: 14 Posted: 03 Jul 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 137 (358,727)

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Pillar 2, Credits

185.

Why the United States Needs the Global Minimum Tax

U of Michigan Public Law Research Paper No. 22-023
Number of pages: 3 Posted: 21 Jun 2022 Last Revised: 27 Jul 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 136 (358,727)
Citation 1

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OECD, Pillar Two

186.

The Benefits Principle

U of Michigan Public Law Research Paper No. 22-027
Number of pages: 3 Posted: 15 Jun 2022 Last Revised: 28 Jul 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 133 (364,797)

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Benefits principle

187.

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 131 (369,096)
Citation 1

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tax treaties, Latin America, TCJA

188.

Unitary Taxation After Pillar One

Number of pages: 9 Posted: 25 May 2023 Last Revised: 01 Jun 2023
Reuven S. Avi-Yonah and Ajitesh Kir
University of Michigan Law School and University of Michigan at Ann Arbor, University of Michigan Law School
Downloads 130 (371,237)

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Pillar 1, unitary taxation, formulary apportionment

189.

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 130 (371,237)

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

190.

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 126 (382,417)

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Altera, Arm’s Length Standard, Transfer Pricing

191.

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 126 (380,072)
Citation 1

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cost benefit analysis, tax regulations

192.

A Different Tax on Stock Buybacks

Number of pages: 8 Posted: 23 Dec 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 116 (406,584)

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stock buybacks, excise tax, income tax

193.

The Historical Origins of the Multilateral Tax Convention

U of Michigan Law & Econ Research Paper No. 23-007, U of Michigan Public Law Research Paper No. 23-007
Number of pages: 40 Posted: 05 Jan 2023 Last Revised: 10 May 2023
Reuven S. Avi-Yonah and Eran Lempert
University of Michigan Law School and Independent
Downloads 112 (414,512)

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Multilateral Tax Convention, BEPS, Pillar One

194.

Follow the Money: Why Is International Tax Bilateral?

Number of pages: 5 Posted: 10 Apr 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 110 (419,962)

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tax law, trade law, investment law, bilateralism, multilateralism, BEPS

195.

A Response to Professor Choi’s Beyond Purposivism in Tax Law

U of Michigan Law & Econ Research Paper No. 23-008, U of Michigan Public Law Research Paper No. 23-008
Number of pages: 15 Posted: 08 Jan 2023 Last Revised: 10 May 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 108 (425,582)

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Purposivism, textualism, tax law

196.

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 108 (425,582)

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Taxpayer Bill of Rights

197.

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 108 (425,582)

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

198.

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 108 (425,582)

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tax, regulation, constitution

199.

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 108 (425,582)

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200.

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 107 (428,398)

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tax history

201.

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, Northwestern Pritzker School 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 107 (428,398)

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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

202.

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 106 (431,176)

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GILTI, constitutionality

203.

Pillar 2 and the Corporate AMT

TAX NOTES INTERNATIONAL, VOLUME 107, AUGUST 8, 2022 , U of Michigan Public Law Research Paper Forthcoming, U of Houston Law Center No. 2023-A-23
Number of pages: 5 Posted: 20 Jan 2023 Last Revised: 01 Nov 2023
Reuven S. Avi-Yonah and Bret Wells
University of Michigan Law School and University of Houston Law Center
Downloads 105 (434,076)

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Pillar 2, Pillar Two, GloBE, Corporate Alternative Minimum Tax

204.

Nothing New Under the Sun? The Historical Origins of the Benefits Principle

Number of pages: 9 Posted: 25 May 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 104 (437,148)

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Benefits principle, tax history

205.

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 95 (467,882)

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AMT, tax reform

206.

Microsoft's Cost Sharing Arrangement: Frankenstein Strikes Again

Tax Notes Federal, Volume 178, March 6, 2023, U of Michigan Law & Econ Research Paper No. 23-030
Number of pages: 59 Posted: 15 May 2023 Last Revised: 22 Oct 2023
Stephen L. Curtis and Reuven S. Avi-Yonah
Cross Border Analytics, Inc. and University of Michigan Law School
Downloads 94 (467,882)

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Transfer Pricing, Auditing, Forensic Economics, Tax Compliance and Tax Enforcement

207.

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 94 (467,882)

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E-VAT, K12 education funding

208.

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 93 (471,142)
Citation 4

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209.

Brief of Amici Curiae in Support of Respondent in Moore v. United States, Docket 22-800

Number of pages: 39 Posted: 17 Nov 2023
Bret Wells, Reuven S. Avi-Yonah and Clint Wallace
University of Houston Law Center, University of Michigan Law School and University of South Carolina School of Law
Downloads 89 (484,248)

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Realization, Nonrealization, Macomber, 16th Amendment, Sixteenth Amendment

210.

Brief of Amici Curiae Tax Law Professors in Support of Appellant (Comptroller of Maryland) in Comptroller of Maryland v. Comcast et al. (the Maryland Digital Advertising Case)

IN THE SUPREME COURT OF MARYLAND, No. 32 September Term, 2022 COMPTROLLER OF MARYLAND (Appellant) v. COMCAST OF CALIFORNIA, MARYLAND, PENNSYLVANIA, VIRGINIA, WEST VIRGINIA, LLC, et al. (Appellees). On Appeal from the Circuit Court for Anne Arundel County, Maryland Case No. 02-CV-21-000509, Indiana Legal Studies Research Paper No. 501, Cardozo Legal Studies Research Paper No. 721
Number of pages: 31 Posted: 06 Apr 2023 Last Revised: 05 Oct 2023
University of California, Davis - School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, University of Michigan Law School, Indiana University Maurer School of Law, Southern Methodist University - Dedman School of Law, Democracy Forward Foundation and Democracy Forward Foundation
Downloads 88 (487,735)

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digital transactions, Maryland Digital Advertising Case, digital advertising, Comcast, Internet Tax Freedom Act, ITFA, internet service providers, Commerce Clause, tax law, Digital Advertising Tax, Digital Ad Tax, state and local tax, digital tax, digital platforms,

211.

Law Professors Letter on Worldwide Combined Reporting in Minnesota

Indiana Legal Studies Research Paper No. 504
Number of pages: 6 Posted: 16 May 2023
University of California, Davis - School of Law, University of Michigan Law School, CUNY Graduate Center, UCLA School of Law, Indiana University Maurer School of Law, University of Richmond - School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 86 (494,603)

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Worldwide Combined Reporting, WWCR, international corporate profit sharing, corporate profit sharing, corporate taxation, multinational tax avoidance

212.

The Dubious Constitutional Origins of Treaty Overrides

U of Michigan Public Law Research Paper No. 22-026
Number of pages: 46 Posted: 23 May 2022 Last Revised: 28 Jul 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 86 (494,603)

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treaty override

213.

Rodriguez, Tucker, and the Dangers of Textualism

U of Michigan Public Law Research Paper No. 22-052
Number of pages: 12 Posted: 08 Nov 2022 Last Revised: 07 Dec 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 84 (501,735)

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Rodriguez, Tucker, textualism, tax shelters, economic substance

214.

New Developments on US Treaty Overrides

U of Michigan Law & Econ Research Paper No. 22-015, U of Michigan Public Law Research Paper No. 22-015
Number of pages: 3 Posted: 26 May 2022 Last Revised: 27 Jul 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 83 (505,292)

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tax treaties, treaty override

215.

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 83 (505,292)

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International tax, tax reform, Wyden

216.

Taxation and the New 'Progressives'

Number of pages: 3 Posted: 22 May 2020
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 81 (512,762)

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progressively, wealth tax, mark to market

217.

What Would Surrey Say? The Long Reach of Stanley S. Surrey

U of Michigan Public Law Research Paper No. 23-005, U of Michigan Law & Econ Research Paper No. 23-005
Number of pages: 16 Posted: 28 Dec 2022 Last Revised: 02 Mar 2023