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

320

DOWNLOADS
Rank 41

SSRN RANKINGS

Top 41

in Total Papers Downloads

244,339

TOTAL CITATIONS
Rank 4,816

SSRN RANKINGS

Top 4,816

in Total Papers Citations

424

Scholarly Papers (320)

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, University of Missouri School of Law, Northwestern Pritzker School of Law, New York University School of Law, New York University School of Law, New York University School of Law, 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 60,076 (43)
Citation 7

Abstract:

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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, University of Missouri 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 School of Law, Proskauer Rose LLP, New York University School of Law and UC Law, San Francisco
Downloads 38,924 (97)
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 8,321 (1,631)
Citation 6

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 7,750 (1,822)

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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 3,792 (6,198)
Citation 9

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 3,378 (7,491)
Citation 3

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

7.

The Three Goals of Taxation

Number of pages: 25 Posted: 12 Sep 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 3,077 (8,676)
Citation 8

Abstract:

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Consumption tax, income tax, tax base

8.

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 3,038 (8,852)
Citation 10

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9.

Just Say No: Corporate Taxation and Corporate Social Responsibility

U of Michigan Public Law Research Paper No. 402, U of Michigan Law & Econ Research Paper No. 14-010
Number of pages: 35 Posted: 10 Apr 2014 Last Revised: 12 Nov 2014
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 2,951 (9,246)
Citation 13

Abstract:

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Corporate tax, corporate social responsibility, tax shelters, BEPS

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 2,718 (10,571)
Citation 8

Abstract:

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corporate tax, corporate social responsibility

11.
Downloads 2,493 (12,092)
Citation 5

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 2,123 (15,374)
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 370 (168,069)

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 2,195 (14,810)
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 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 - Department of 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 2,160 (15,236)

Abstract:

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

14.

Rethinking Treaty-Shopping: Lessons for the European Union

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-002, U of Michigan Public Law Working Paper No. 182
Number of pages: 32 Posted: 05 Jan 2010 Last Revised: 09 Feb 2010
Christiana HJI Panayi and Reuven S. Avi-Yonah
Queen Mary University of London, School of Law and University of Michigan Law School
Downloads 1,765 (20,983)
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 1,758 (21,105)
Citation 15

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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 1,582 (24,768)
Citation 4

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17.

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 1,524 (26,230)
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

18.

Tax Treaty Overrides: A Qualified Defense of Us Practice

Number of pages: 20 Posted: 02 Nov 2005
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 1,442 (28,506)
Citation 1

Abstract:

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tax treaties, treaty overrides

19.

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 1,429 (28,896)
Citation 12

Abstract:

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competitiveness, effective tax rates

20.

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 1,428 (28,920)
Citation 5

Abstract:

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tax competition, OECD

21.

A New Framework for Taxing Cryptocurrencies

The Tax Lawyer, Vol. 77, No. 1 (Fall 2023)
Number of pages: 76 Posted: 25 Apr 2022 Last Revised: 17 Jan 2024
Reuven S. Avi-Yonah and Mohanad Salaimi
University of Michigan Law School and University of Michigan Law School - Law Student
Downloads 1,386 (30,204)
Citation 2

Abstract:

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cryptocurrencies, taxation

22.

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 1,380 (30,414)
Citation 4

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human rights, taxation, privacy

23.

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 1,353 (31,266)
Citation 21

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Transfer Pricing, Arm's Length Standard, Formulary Apportionment

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 1,281 (33,914)
Citation 54

Abstract:

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transfer pricing, formulary apportionment, profit split

25.

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 1,280 (33,945)
Citation 7

Abstract:

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

26.

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 1,214 (36,585)

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

27.

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 1,154 (39,421)
Citation 4

Abstract:

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multinationals, OECD, BEPS

28.

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 1,148 (39,735)
Citation 8

Abstract:

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Corporate social responsibility, corporate tax, tax shelters

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 1,138 (40,241)
Citation 31

Abstract:

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globalization, tax competition, welfare state

30.

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 1,124 (41,011)
Citation 2

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model tax treaty

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 778 (67,126)
Citation 1

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 304 (208,170)
Citation 1

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

32.

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 977 (50,027)

Abstract:

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international tax regime, BEPS, MAATM

33.

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 941 (52,818)
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

34.

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 935 (53,127)
Citation 5

Abstract:

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BEPS, MAATM, tax competition, tax coordination

35.

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 922 (54,156)
Citation 1

Abstract:

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permanent establishment, tax treaties

36.

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 916 (54,652)
Citation 5

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37.

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 912 (54,972)
Citation 8

Abstract:

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transfer pricing, formulary apportionment

38.

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

U of Michigan Public Law Research Paper No. 542
Number of pages: 53 Posted: 20 Mar 2017 Last Revised: 13 Apr 2017
Reuven S. Avi-Yonah, Haiyan Xu and Haiyan Xu
University of Michigan Law School and University of Michigan Law SchoolUniversity of International Business and Economics (UIBE) Law School
Downloads 905 (55,566)
Citation 1

Abstract:

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OECD, multilateral instrument, tax treaties

39.

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: 09 Jan 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 904 (55,661)
Citation 1

Abstract:

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BEPS 2.0, Pillar One, Pillar Two

40.

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 897 (56,246)
Citation 3

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TCJA, tax reform, tax treaties

41.

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 892 (56,687)
Citation 1

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

42.

The Deemed Dividend Problem

Number of pages: 16 Posted: 03 Aug 2004
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 884 (57,378)
Citation 2

Abstract:

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43.

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 883 (57,470)
Citation 5

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coronavirus, excess profits tax

44.

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 872 (58,458)
Citation 2

Abstract:

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State Aid, Apple

45.

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 856 (59,940)
Citation 4

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

46.

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 845 (61,064)
Citation 2

Abstract:

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International tax

47.

(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 840 (61,597)
Citation 3

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48.

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 836 (61,979)
Citation 1

Abstract:

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international taxation, formulary apportionment, base erosion, profit shifting

49.

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 818 (63,772)
Citation 2

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Tax Convergence, Globalization

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 809 (64,740)

Abstract:

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Coca Cola, transfer pricing

51.

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 802 (65,506)

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International Tax Regime, BEPS, OECD

52.

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 783 (67,642)
Citation 6

Abstract:

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International taxation, tax history

53.

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 732 (73,909)
Citation 1

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

54.

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 719 (75,658)
Citation 2

Abstract:

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citizenship, international taxation

55.

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 704 (77,656)
Citation 1

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unitary taxation, destination based corporate tax

56.

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 691 (79,486)
Citation 1

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Marketplace Fairness Act of 2013, Quill, Permanent Establishment

57.

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 690 (79,634)
Citation 1

Abstract:

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Tax Treaties, Limitation on Benefits, Tax History

58.

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 678 (81,433)

Abstract:

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inversions, Notice 2015-79, Pfizer

59.

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

157 TAX NOTES 959 (Nov. 13, 2017), U of Michigan Law & Econ Research Paper No. 17-020, U of Michigan Public Law Research Paper No. 578
Number of pages: 12 Posted: 22 Nov 2017 Last Revised: 04 Sep 2019
Reuven S. Avi-Yonah and Nir Fishbien
University of Michigan Law School and University of Michigan at Ann Arbor, University of Michigan Law School
Downloads 669 (82,853)

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Territoriality, Subpart F, Tax Reform

60.

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 666 (83,316)

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1923 Committee, BEPS

61.

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 657 (84,820)

Abstract:

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Territoriality

62.

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 654 (85,310)

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tax competition, territoriality

63.

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 645 (86,805)

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Tax Competition, Human Rights, Inequality

64.

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 625 (90,401)
Citation 1

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Tax reform, TCJA

65.

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 619 (91,516)

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tax reform

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 581 (99,223)

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Covid-19, tax policy

67.

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 578 (99,835)
Citation 2

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tax reform, beps

68.

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 577 (100,055)
Citation 1

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corporate tax, progressive taxation

69.

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 577 (100,055)

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BEPS, DPT, DBCT

70.

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 567 (102,330)
Citation 2

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FATCA, portfolio interest exemption

71.

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 557 (104,590)
Citation 2

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tax treaties, anti-avoidance use

72.

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 553 (105,516)
Citation 1

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BEPS, US Model, Single Tax Principle

73.

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 543 (107,960)
Citation 1

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Apple Ireland, state aid, Eu tax, transfer pricing

74.

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 542 (108,196)

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First Amendment, Corporations

75.

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 523 (113,129)
Citation 2

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TCJA, tax reform, WTO

76.

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 522 (113,663)
Citation 3

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controlled foreign companies, cfc, international taxation, Subpart F

77.

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 521 (113,663)

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

78.

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 515 (115,258)

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tax reform, consumption tax

79.

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 515 (115,258)
Citation 1

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Territoriality, tax competition, Subpart F

80.

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 508 (117,182)

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tax reform

81.

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, University of Missouri 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 507 (118,018)
Citation 1

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

82.

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 506 (117,733)

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corporate tax, integration, dividend deduction

83.

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 505 (118,018)
Citation 1

Abstract:

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tax reform

84.

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 500 (119,483)
Citation 1

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inversions, BEPS

85.

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 498 (120,072)

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customary international law, tax treaties

86.

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 School of Law, 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 494 (121,137)

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87.

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 494 (121,137)

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Tax Treaties, BEPS, OECD Model

88.

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 493 (121,451)
Citation 1

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income tax, labor, capital

89.

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 489 (122,685)
Citation 3

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90.

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 483 (124,555)

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Transfer pricing, formulary apportionment, profit split

91.

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 481 (125,174)

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Tax Reform, Tax Cuts, Jobs Act

92.

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 478 (126,119)

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tax reform, corporate tax, international tax

93.

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 477 (126,414)
Citation 1

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Shaviro, International Tax

94.

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 475 (127,039)
Citation 1

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BBB, Pillar Two

95.

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 470 (128,628)

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inversions, competitiveness

96.

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 465 (130,313)
Citation 3

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Wayfair, PE, Digital Economy

97.

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 460 (132,029)

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Ryan Proposal, Border Adjustments, Destination Basis, Formulary Apportionment

98.

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 459 (132,377)

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transfer pricing

99.

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 439 (139,671)

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Single Tax Principle, Benefits Principle, International Tax Regime

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 424 (145,720)

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Territoriality, international tax

101.

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 411 (150,708)
Citation 1

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capital gains, taxation, rate structure

102.

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 402 (154,566)
Citation 2

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Tax Reform

103.

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 401 (154,973)
Citation 19

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BEPS, international tax, OECD

104.

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, 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, Saint Peter's University, 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 - Department of 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 399 (155,835)
Citation 2

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105.

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 395 (157,612)

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European Court of Justice, Fiscal Federalism

106.

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 394 (158,045)

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due diligence, international tax, FATCA, CRS, AOEI

107.

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 391 (159,434)

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FATCA, IGAs, exchange of information

108.

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 389 (160,350)

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Tax reform, progressive taxation

109.

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 388 (160,778)

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Treaty overrides

110.

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 382 (163,716)
Citation 2

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tax reform

111.

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 380 (164,640)

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Tax history

112.

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 379 (165,116)

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tax treaties, US model tax treaty

113.

Pillar 2 and the Bits

Number of pages: 6 Posted: 09 Jun 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 378 (165,577)

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Pillar 2, UTPR, BITs

114.

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 377 (166,056)
Citation 1

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Special Tax Zones, WTO, tax competition

115.

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 364 (172,626)
Citation 2

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Value Added Tax, tax reform

116.

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 362 (173,698)

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PPL case, foreign tax credit

117.

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 360 (174,704)
Citation 1

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

118.

Pillar 2 and the Credits

Number of pages: 14 Posted: 03 Jul 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 357 (176,337)

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Pillar 2, Credits

119.

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 357 (176,337)
Citation 1

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taxation, inequality, Gini coefficient, income tax, VAT

120.

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 353 (178,570)

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Transfer pricing, cost sharing

121.

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 351 (179,661)
Citation 1

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Tax, Tax Avoidance, Statutory Interpretation, GAAR

122.

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 350 (180,219)
Citation 1

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Territoriality, Subpart F

123.

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 344 (183,715)

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

124.

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 338 (187,202)

Abstract:

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comparative tax law

125.

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: 09 Jan 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 334 (189,619)
Citation 4

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international tax

126.

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 331 (191,474)
Citation 1

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TCJA, BEPS, tax competition

127.

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 324 (195,826)

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OECD, Pillar 2, GLoBE, CAMT

128.

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 317 (200,460)

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citizenship taxation, non-dom regimes

129.

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 305 (209,012)

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Formulary apportionment, international tax

130.

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 305 (209,012)

Abstract:

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tax reform

131.

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 305 (209,012)
Citation 2

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corporate tax, tax returns, publication

132.

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 303 (210,496)

Abstract:

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tax administration, audit

133.

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 298 (216,419)
Citation 4

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

134.

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 297 (214,921)

Abstract:

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tax reform, BEPS

135.

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 296 (215,693)

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Managed and Controlled, deferral, Subpart F

136.

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 288 (222,023)
Citation 1

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BEPS, China

137.

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 288 (222,023)
Citation 1

Abstract:

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Value Added Tax

138.

Taxation and Corporate Governance

U of Michigan Public Law Research Paper No. 24-022, U of Michigan Law & Econ Research Paper No. 24-022
Number of pages: 35 Posted: 13 Feb 2024 Last Revised: 30 Apr 2024
Reuven S. Avi-Yonah and Ariel Siman
University of Michigan Law School and University of Michigan Law School
Downloads 286 (223,605)

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tax, corporate governance

139.

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 School of Law, 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 286 (223,605)
Citation 1

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

140.

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 285 (224,409)
Citation 9

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inequality, school funding, tax reform

141.

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 279 (229,354)

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Globe, pillar 2, TCJA

142.

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 278 (230,198)
Citation 2

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FATCA, Intergovernmental Agreements, Multilateral Agreement, Administrative Cooperation

143.

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 274 (233,611)
Citation 1

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Corporate tax, tax reform

144.

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 272 (235,373)

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tax treaties, dispute resolution

145.

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 270 (237,174)

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Pillar 2, UTPR, tax treaties

146.

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 270 (237,174)

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tax competition, international tax regime, economic digital divide

147.

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 267 (239,840)

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OECD, Pillar 2, CAMT

148.

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 264 (242,590)

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BEPS, TCJA

149.

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 255 (251,324)

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antitrust, corporate tax

150.

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 251 (255,409)

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tax law, public finance

151.

The UTPR and the Treaties

Tax Notes International, January 2, 2023, p. 45
Number of pages: 6 Posted: 10 Jan 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 242 (264,711)

Abstract:

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UTPR, Pillar 2, tax treaties

152.

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 241 (265,779)
Citation 3

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

153.

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 238 (269,017)

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Redemptions, Dividends, Shareholder Tax

154.

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 237 (270,109)

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Tax Reform, Territoriality

155.

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 230 (278,087)

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taxation, capital gains, FDI

156.

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 227 (281,603)

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Pillar 1, unitary taxation, formulary apportionment

157.

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 at Ann Arbor, University of Michigan Law School
Downloads 225 (284,053)

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

158.

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 222 (287,721)
Citation 1

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Tax Reform, Camp, territoriality, participation exemption

159.

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 221 (288,947)
Citation 1

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tax reform,deductible payments

160.

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 220 (290,166)

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transfer pricing, arm's length standard

161.

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 220 (290,166)
Citation 1

Abstract:

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international tax, corporate tax

162.

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: 09 Jan 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 218 (292,728)

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international tax regime, BEPS

163.

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 216 (295,289)

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TCJA, BEPS, Pillar 1, Pillar 2

164.

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 214 (297,934)

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TCJA, tax reform, WTO

165.

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

U of Michigan Public Law Research Paper No. 675, U of Michigan Law & Econ Research Paper No. 20-011
Number of pages: 24 Posted: 04 May 2020 Last Revised: 12 Feb 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 212 (300,583)
Citation 1

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Eisner v Macomber, tax constitutionality, equality

166.

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 211 (301,881)
Citation 1

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Paul Ryan, Donald Trump, Tax Reform

167.

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 210 (303,249)
Citation 1

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international tax, tax reform, Subpart F

168.

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 209 (304,661)

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Benefits principle

169.

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 209 (304,661)

Abstract:

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170.

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 207 (307,421)

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destination basis, Pillar One, BEPS

171.

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 205 (310,291)

Abstract:

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tax discrimination

172.

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 204 (311,774)

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Inequality, Violence

173.

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, University of Missouri School of Law, Northwestern Pritzker School of Law, New York University School of Law, University of Southern California Gould School of Law, 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 201 (316,009)

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

174.

Federalizing Tax Justice

Indiana Law Review, Vol. 53, No. 3, 2020
Number of pages: 37 Posted: 14 Sep 2018 Last Revised: 03 Sep 2021
University of Michigan Law School, Catholic Social Services of Washtenaw County, Family Assessment ClinicHuman Trafficking Clinic, University of Michigan at Ann Arbor, University of Michigan Law School and University of Michigan Law SchoolUniversity of International Business and Economics (UIBE) Law School
Downloads 201 (316,009)

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opportunity zones, tax equalization, formulary apportionment

175.

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 200 (317,473)

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Benefits principle, tax history

176.

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 200 (317,473)

Abstract:

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Tax Reform

177.

The Tariffs Are Coming! The Tariffs Are Coming!

Number of pages: 10 Posted: 10 Jan 2025
Reuven S. Avi-Yonah and Doron Narotzki
University of Michigan Law School and University of Akron - The George W. Daverio School of Accountancy
Downloads 195 (324,919)

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178.

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 195 (324,919)

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

179.

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 194 (326,470)

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state taxation, tax competition, WTO, EU

180.

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 192 (329,617)
Citation 1

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Pandemic, taxation

181.

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 192 (329,617)
Citation 1

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Tax Reform, Tax Cuts and Jobs Act

182.

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 190 (332,855)

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Multilateral Tax Convention, BEPS, Pillar One

183.

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 187 (337,710)

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

184.

A Different Tax on Stock Buybacks

Number of pages: 8 Posted: 23 Dec 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 182 (346,166)

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stock buybacks, excise tax, income tax

185.

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 179 (351,359)

Abstract:

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tax reform

186.

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 178 (353,150)
Citation 1

Abstract:

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OECD, Pillar Two

187.

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 178 (353,150)
Citation 1

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tax reform,dividend withholding,derivatives

188.

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 177 (354,873)

Abstract:

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Biden, international tax

189.

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 175 (358,397)

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Single tax principle, US model tax treaty, Staley Surrey

190.

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 174 (360,207)
Citation 1

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

191.

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 172 (363,878)

Abstract:

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Moore, Macomber, realization, constitutionality, mandatory repatriation tax

192.

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 172 (363,878)

Abstract:

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193.

Commensurate With Income: IRS Nonenforcement Has Cost $1 Trillion

TAX NOTES FEDERAL, VOLUME 179, MAY 22, 2023 , U of Michigan Law & Econ Research Paper No. 23-035
Number of pages: 34 Posted: 10 Jul 2023 Last Revised: 31 Aug 2023
Cross Border Analytics, Inc., University of Michigan Law School, University of Washington - School of Law and California State Polytechnic University, San Luis Obispo
Downloads 164 (379,344)

Abstract:

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Transfer Pricing, Auditing, Forensic Economics, Tax Compliance and Tax Enforcement, Periodic Adjustments, Section 482, International Taxation, CSA, Cost Sharing Agreements

194.

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 164 (379,344)

Abstract:

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Build Back Better Act, international tax

195.

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 164 (379,344)
Citation 1

Abstract:

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Tax Reform

196.

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

Yale Law Journal, Vol. 111, P. 1391, 2002
Number of pages: 26 Posted: 20 May 2002 Last Revised: 13 Jan 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 160 (387,320)

Abstract:

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197.

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, University of Missouri School of Law, Southern Methodist University - Dedman School of Law, Democracy Forward Foundation and Democracy Forward Foundation
Downloads 159 (389,407)

Abstract:

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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,

198.

Law Professors Letter on Worldwide Combined Reporting in Minnesota

Indiana Legal Studies Research Paper No. 504, Arizona State University Sandra Day O'Connor College of Law Legal Studies Research Paper No. 4446650
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, University of Missouri 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 157 (393,682)

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

199.

The International Tax Revolution: Introduction (in THE INTERNATIONAL TAX REVOLUTION, Cambridge University Press, forthcoming 2024-25)

Cardozo Legal Studies Research Paper No. 2024-33, U of Michigan Law & Econ Research Paper No. 24-033, U of Michigan Public Law Research Paper No. 24-033
Number of pages: 11 Posted: 12 Sep 2024
Young Ran (Christine) Kim and Reuven S. Avi-Yonah
Yeshiva University - Benjamin N. Cardozo School of Law and University of Michigan Law School
Downloads 154 (400,202)

Abstract:

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international tax, digital taxation, global minimum tax, BEPS, tax competition, single tax principle, digital services tax, DST, multilateralism, inclusive framework

200.

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 154 (400,202)
Citation 1

Abstract:

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Tax Reform

201.

Building the Gateway: Why the Two Pillars Need Each Other

U of Michigan Public Law Research Paper No. 24-023, U of Michigan Law & Econ Research Paper No. 24-023
Number of pages: 19 Posted: 22 Mar 2024 Last Revised: 03 Aug 2024
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 151 (406,712)

Abstract:

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Pillar 1, Pillar 2

202.

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 151 (406,712)
Citation 1

Abstract:

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Kathryn James, VAT, tax reform

203.

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 149 (411,194)

Abstract:

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tax history

204.

The Meaning of «IS»: Reflections on Nestle

Number of pages: 12 Posted: 27 Dec 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 148 (413,471)

Abstract:

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Nestle, India, MFN, tax treaties

205.

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, University of Missouri School of Law, University of California, Davis - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 146 (422,537)

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

206.

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 145 (420,191)
Citation 1

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tax treaties, Latin America, TCJA

207.

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 145 (420,191)
Citation 1

Abstract:

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cost benefit analysis, tax regulations

208.

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 University of Missouri School of Law
Downloads 144 (422,537)

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

209.

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, University of Missouri 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 144 (422,537)

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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

210.

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 139 (434,565)

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GILTI, constitutionality

211.

Tax Delegation Post-Loper Bright

U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 23 Posted: 16 Oct 2024
Reuven S. Avi-Yonah and JJ Wang
University of Michigan Law School and University of Michigan
Downloads 138 (437,028)

Abstract:

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212.

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 138 (437,028)

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

213.

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 138 (437,028)

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Purposivism, textualism, tax law

214.

Can Investment Treaties Defeat Pillar 2?

Number of pages: 5 Posted: 01 Jul 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 137 (439,572)

Abstract:

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215.

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 137 (439,572)

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Altera, Arm’s Length Standard, Transfer Pricing

216.

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 137 (439,572)

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AMT, tax reform

217.

Rethinking Taxing Excess Profits

U of Michigan Public Law Research Paper Forthcoming, The Tax Lawyer Vol. 77, No. 2 - Winter 2024, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 32 Posted: 18 Apr 2024
Reuven S. Avi-Yonah and Tamir Shanan
University of Michigan Law School and College of Management
Downloads 135 (444,720)

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Excess profit tax, windfall profit tax

218.

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 134 (447,388)

Abstract:

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tax, regulation, constitution

219.

The Case for a Carbon Tax Revisited

U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 13 Posted: 30 Jun 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 132 (452,789)

Abstract:

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220.

The First US Tax Treaty and Its Influence

Number of pages: 5 Posted: 17 Nov 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 128 (463,921)

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Arms length, US tax treaties

221.

Reforming the Exit Tax

Number of pages: 6 Posted: 15 Jun 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 128 (463,921)

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exit tax, 877A, expatriation

222.

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 126 (469,658)

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Taxpayer Bill of Rights

223.

International Tax and International Law Revisited

U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 12 Posted: 30 Jun 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 124 (475,570)

Abstract:

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224.

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 120 (487,835)

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treaty override

225.

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 120 (487,835)

Abstract:

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226.

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 113 (510,411)

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E-VAT, K12 education funding

227.

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 113 (510,411)
Citation 3

Abstract:

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228.

The UTPR Reconsidered: A Response to Fadi Shaheen

Number of pages: 4 Posted: 17 Nov 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 111 (517,222)

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UTPR, Pillar 2

229.

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 103 (546,313)

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Rodriguez, Tucker, textualism, tax shelters, economic substance

230.

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 101 (553,924)

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tax treaties, treaty override

231.

Taxation and the New 'Progressives'

Number of pages: 3 Posted: 22 May 2020
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 98 (565,327)

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progressively, wealth tax, mark to market

232.

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

U of Michigan Law & Econ Research Paper
Number of pages: 13 Posted: 06 Jul 2019 Last Revised: 12 Jan 2021
Reuven S. Avi-Yonah and Kaijie Wu
University of Michigan Law School and University of Michigan
Downloads 95 (576,684)

Abstract:

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behavioral public finance

233.

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 93 (584,714)

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International tax, tax reform, Wyden

234.

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
Reuven S. Avi-Yonah and Nir Fishbien
University of Michigan Law School and University of Michigan at Ann Arbor, University of Michigan Law School
Downloads 92 (588,503)

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Stanley Surrey, Tax Reform, BEPS

235.

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

U of Michigan Public Law Research Paper No. 571
Number of pages: 8 Posted: 27 Oct 2017 Last Revised: 12 Jan 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 92 (588,503)
Citation 2

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

236.

Bridging the North/South Divide: Tax Competition and Global Justice

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 26 Posted: 28 May 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 88 (604,815)

Abstract:

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tax competition, tax justice

237.

Limiting The Blast Radius: Can Congress Save The Code From Realization?

U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 28 Posted: 25 Jun 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 87 (609,001)

Abstract:

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238.

Regressive Taxation and Money Machines: Reconciling a Us VAT with Progessivity

Number of pages: 4 Posted: 28 Dec 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 85 (617,729)

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VAT, Accrual taxation, progressively

239.

From Relic to Relevance, The Resurgence of Tariffs

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 77 Posted: 10 Mar 2025
Reuven S. Avi-Yonah, Doron Narotzki and Tamir Shanan
University of Michigan Law School, University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 84 (622,007)

Abstract:

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240.

Should the United States Abandon Citizenship-Based Taxation?

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 13 Posted: 10 Feb 2025
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 82 (630,788)

Abstract:

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241.

The Usefulness of Pillar One

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 6 Posted: 20 Sep 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 79 (644,334)

Abstract:

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242.

Pillar 2 and Specific Benefits for Multinationals

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 5 Posted: 19 Aug 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 78 (648,901)

Abstract:

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Tax Notes Int'l, May 13, 2024, p. 995. 2

243.

The Deemed Dividend Problem Revisited

U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 15 Posted: 30 Jun 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 78 (648,901)

Abstract:

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244.

Individual Mobility and the Corporate Tax

TAX NOTES INTERNATIONAL, VOLUME 110, MAY 29, 2023
Number of pages: 4 Posted: 23 Dec 2023
Reuven S. Avi-Yonah and Richard Collier
University of Michigan Law School and University of Oxford - Oxford University Centre for Business Taxation
Downloads 77 (653,577)

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corporate residency, tax nomads

245.

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

Number of pages: 2 Posted: 03 May 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 77 (653,577)

Abstract:

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TCJA, international tax

246.

The Four Ages of US International Taxation Revisited

U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 18 Posted: 30 Jun 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 73 (672,859)

Abstract:

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247.

Tax Treaties, the Constitution, and the Noncompulsory Payment Rule

U of Michigan Law & Econ Research Paper No. 21-011
Number of pages: 6 Posted: 30 Mar 2021 Last Revised: 30 Apr 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 70 (688,141)

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

248.

Whither The Un Framework Convention?

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 7 Posted: 11 Nov 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 69 (698,696)

Abstract:

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249.

Billionaire Mark-to-Market Reforms: Response to Susswein and Brown

Tax Notes Federal, Volume 176, July 25, 2022, Indiana Legal Studies Research Paper No. 491
Number of pages: 8 Posted: 21 Sep 2022
Reuven S. Avi-Yonah and David Gamage
University of Michigan Law School and University of Missouri School of Law
Downloads 69 (693,433)

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Income Tax, BIT, Billionaire Income Tax, New York State Mark-to-Market Tax Act, Illinois Extremely High Wealth Mark-to-Market Tax Act, Babies Over Billionaires Act, Disney, Capital Gains

250.

The Up-C, Taxation, and Corporate Governance

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 7 Posted: 24 Oct 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 68 (698,696)

Abstract:

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251.

Whither LOB?

Number of pages: 6 Posted: 02 Feb 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 68 (698,696)

Abstract:

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Limitation on benefits, tax treaties

252.

Limitation on Benefits or Principal Purpose Test? Part 1

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 6 Posted: 06 Sep 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 67 (704,155)

Abstract:

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253.

Crypto and the Exit Tax

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 5 Posted: 10 Oct 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 64 (720,784)

Abstract:

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254.

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

U of Michigan Public Law Research Paper No. 22-025
Number of pages: 8 Posted: 11 May 2022 Last Revised: 28 Jul 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 64 (720,784)

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BEAT, bilateral investment treaties

255.

Amicus Curiae Brief of Law Professors

Indiana Legal Studies Research Paper No. 496, Arizona State University Sandra Day O'Connor College of Law Legal Studies Research Paper No. 4331856
Number of pages: 40 Posted: 23 Jan 2023
University of Michigan Law School, University of Missouri School of Law, Seattle University School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, University of California, Davis - School of Law and University of Washington - School of Law
Downloads 63 (726,621)

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Culliton, Supreme Court, Washington, Law Professors, Amicus Curiae Brief, Property Tax, Excise Tax, Supreme Court of the United States, Lochner, Pollock, Income Tax, 16th Amendment, Stare Decisis, Capital

256.

Where Is China Now on Pillar 2?

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 6 Posted: 22 Nov 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 59 (750,315)

Abstract:

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257.

Much Ado: Why the United States Should Calm Down About DSTs

Tax Notes International, Volume 112, November 13, 2023
Number of pages: 6 Posted: 08 Feb 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 59 (750,315)

Abstract:

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DSTs, foreign tax credit

258.

Should Ireland Have Taxed Apple?

U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 14 Posted: 19 Dec 2024
Reuven S. Avi-Yonah and Nessa Ní Chasaide
University of Michigan Law School and Maynooth University
Downloads 56 (769,433)

Abstract:

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259.

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

59 Bull. Intl. Taxn. 1, pp. 27-35 (2005)
Number of pages: 11 Posted: 16 May 2022
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 52 (796,463)

Abstract:

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AJCA, foreign tax credits

260.

Now You Have It, Now You Don't: Taxing Crypto, Part 1

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 5 Posted: 01 Jul 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 50 (810,689)

Abstract:

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261.

Political Biases and Taxation Revisited

U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 12 Posted: 30 Jun 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 47 (833,200)

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262.

The Dividend Puzzle Redux

Tax Notes, Volume 113, Number 13, March 25, 2024, U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 4 Posted: 24 Apr 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 46 (841,077)

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redemptions, dividends

263.

Three Proposals for Fixing the TCJA

U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 13 Posted: 03 Jan 2025
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 44 (857,058)

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264.

Tax Delegation after Loper Bright

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 6 Posted: 08 Nov 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 43 (865,246)

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265.

The Administrative Procedure Act Problem Reconsidered

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 5 Posted: 10 Jul 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 40 (890,982)

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266.

Effects from Moore: Does the Corporate Tax Require Realization?

Tax Notes Federal, Volume 182, Number 4 ■ January 22, 2024
Number of pages: 7 Posted: 22 Mar 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 39 (899,958)

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corporate tax, Moore, realization

267.

Can the Economic Substance Doctrine Be Revived?

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 6 Posted: 02 Dec 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 38 (909,085)

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268.

Taxpayer Rights After a Decade Revisited

U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 17 Posted: 30 Jun 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 38 (909,085)

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269.

Taxing Fat Cats Abroad

Tax Notes, Volume 182, Number 9, February 26, 2024, U of Michigan Public Law Research Paper Forthcoming
Number of pages: 5 Posted: 24 Apr 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 38 (909,085)

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FATCA, intergovernmental agreements

270.

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

Tax Notes, Vol. 105, No. 13, December 20, 2004
Number of pages: 19 Posted: 17 Dec 2004 Last Revised: 12 Jan 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 38 (909,085)
Citation 3

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271.

Once More: Digital Services Taxes Should Be Creditable

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 6 Posted: 27 Sep 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 37 (918,352)

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272.

Retaliatory Taxation

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 10 Posted: 04 Mar 2025
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 36 (927,763)

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273.

Sourcing Derivatives: Time to Reverse the Rule?

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 6 Posted: 03 Oct 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 35 (937,324)

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274.

What Is the Best Candidate For a Post-Moore Constitutional Challenge?

Tax Notes International, Volume 113, Number 1, January 2024
Number of pages: 6 Posted: 21 Mar 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 33 (957,130)
Citation 1

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Moore, realization, exit tax

275.

Letter to President Biden Regarding Mr. Charles Little John

U of Michigan Public Law Research Paper 
Number of pages: 4 Posted: 19 Dec 2024
Reuven S. Avi-Yonah, David Gamage, Goldburn Maynard Jr. and Alex Zhang
University of Michigan Law School, University of Missouri School of Law, Kelley School of Business and Emory University School of Law
Downloads 32 (967,088)

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Charles Littlejohn, federal sentencing guidelines, commutation of sentence, leaked tax return, income tax, presidential tax returns, Ana Reyes

276.

Limitation on Benefits or Principal Purpose Test? Part 2

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 5 Posted: 13 Sep 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 32 (967,088)

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277.

Should Large Corporate Mergers Be Subsidized?

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 6 Posted: 05 Aug 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 32 (967,088)

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278.

Are Exit Taxes Discriminatory?

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 5 Posted: 22 Jul 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 32 (967,088)

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279.

Preventing Inversions

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 5 Posted: 12 Aug 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 30 (988,064)

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280.

Try Again: The Problems of BEFIT

Tax Notes International, April 8, 2024, p. 263, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 5 Posted: 28 May 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 30 (988,064)

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BEFIT, pillar 1

281.

Why Did the IRS Win? A Remarkable Year in Tax Litigation

Tax Notes Federal, Volume 182, Number 2 ■ January 8, 2024
Number of pages: 5 Posted: 22 Mar 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 30 (988,064)

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Tax litigation

282.

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

BUSINESS TAX STORIES, Foundation Press, 2005
Number of pages: 16 Posted: 23 Mar 2005 Last Revised: 13 Jan 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 29 (998,803)

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283.

Can Congress Give Unaffected Taxpayers Standing? 

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 8 Posted: 05 Dec 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 28 (1,009,748)

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284.

What Matters in Moore

Reprinted from Tax Notes Federal, Volume 182, Number 7 ■ February 12, 2024
Number of pages: 6 Posted: 22 Mar 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 28 (1,009,748)

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Moore, mark to market taxation, realization

285.

Could Moore Have Been Mooted?

Tax Notes International, Volume 112, December 18, 2023
Number of pages: 3 Posted: 08 Feb 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 28 (1,009,748)

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Moore

286.

Dos the U.S. Have to be a Tax Haven? 

Number of pages: 6 Posted: 12 Dec 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 27 (1,020,843)

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287.

Should U.S. Tax Law Be Constitutionalized?

U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 5 Posted: 24 Jun 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 27 (1,020,843)

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288.

Taxes and Certainty: Challenges in Judicial Review of U.S. Tax Legislation

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 20 Posted: 27 Feb 2025
Reuven S. Avi-Yonah and Moshe Jaffe
University of Michigan Law School and University of Michigan at Ann Arbor, University of Michigan Law School
Downloads 26 (1,032,157)

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289.

A Lower Corporate Tax Rate for Domestic Manufacturing?

Number of pages: 7 Posted: 24 Jan 2025
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 26 (1,032,157)

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290.

Can Moore be Limited?

Tax Notes International, November 13 2023, p. 963
Number of pages: 4 Posted: 10 Jan 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 26 (1,032,157)

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Moore, realization

291.

Should Digital Services Taxes Be Creditable?

Tax Notes Volume 113, Number 11, March 11, 2024, U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 5 Posted: 24 Apr 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 25 (1,043,755)

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DSTs, foreign tax credit

292.

Is There a Federal Consumption Tax in Our Future?

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 8 Posted: 31 Oct 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 24 (1,055,610)

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293.

The Case Against Expensing R&E

Reprinted from Tax Notes International, Volume 113, Number 6 February 5, 2024
Number of pages: 7 Posted: 22 Mar 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 24 (1,055,610)
Citation 1

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R&E, expensing

294.

Credit Where It’s Due? Reflections on Christensen

Tax Notes International, December 4, 2023, p. 1377
Number of pages: 5 Posted: 24 Jan 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 24 (1,055,610)

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Foreign tax credit, tax treaties

295.

ESG Irony: Why Corporate Tax Avoidance Must Be Considered

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 8 Posted: 04 Mar 2025
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 23 (1,067,626)

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296.

The Triumph of Tax Textualism

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 6 Posted: 15 Nov 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 23 (1,067,626)

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297.

The Case for Retaining the Corporate Amt

Southern Methodist University Law Review, Vol. 56, p. 333, 2003
Number of pages: 11 Posted: 07 Jun 2003 Last Revised: 13 Jan 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 23 (1,067,626)

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298.

Now You Have It, Now You Don't: Taxing Crypto, Part 2

Number of pages: 5 Posted: 05 Aug 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 22 (1,079,983)

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299.

Can the United States Curb Its Debt?

Tax Notes Federal, April 15, 2024, p. 515, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 6 Posted: 28 May 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 21 (1,092,483)

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VAT, debt

300.

Why the United States Needs a GAAR

Tax Notes Volume 182, Number 10, March 4, 2024, U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 5 Posted: 24 Apr 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 21 (1,092,483)

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GAAR, tax avoidance, economic substance

301.

Why Did the IRS Win? A Remarkable Year in Tax Litigation, Part 2

Reprinted from Tax Notes Federal, Volume 182, Number 3 ■ January 15, 2024
Number of pages: 5 Posted: 22 Mar 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 21 (1,092,483)

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Tax litigation

302.

The Case for Targeted Location Incentives

U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 6 Posted: 10 Jun 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 20 (1,105,150)

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303.

Back to the Future? What to Do About the TCJA in 2025

Tax Notes International, Volume 113, Number 8 February 19, 2024
Number of pages: 5 Posted: 22 Mar 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 20 (1,105,150)

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TCJA

304.

Has Cost Sharing Outlived Its Usefulness?

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 7 Posted: 29 Aug 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 19 (1,117,699)

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305.

Is Treasury Bound by the Arm's-Length Standard?

Tax Notes International, Volume 114, April 1, 2024, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 5 Posted: 28 May 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 16 (1,156,097)

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Arms length standard, transfer pricing

306.

Littlejohn's Unjust Tax Sentence

U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 6 Posted: 17 Jun 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 15 (1,168,821)

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307.

Corporate Taxpayers and Frivolous Arguments, Part 2

Tax Notes Federal, April 29, 2024, p. 867, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 5 Posted: 28 May 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 15 (1,168,821)

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H26

308.

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

State Tax Notes, Vol. 39, January 16, 2006, Tax Notes, Vol. 109, No. 13, December 26, 2005
Number of pages: 9 Posted: 23 Dec 2005 Last Revised: 12 Jan 2021
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 15 (1,168,821)

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309.

Is the US Exit Tax Constitutional?

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 14 Posted: 18 Feb 2025
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 14 (1,181,563)

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310.

Corporate Taxpayers and Frivolous Arguments, Part 1

Tax Notes International, April 22, 2024, p. 555, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 5 Posted: 28 May 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 14 (1,181,563)

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corporate tax, fiduciary

311.

Answering the Right Question in Rawat

Tax Notes, Volume 113, Number 12, March 18, 2024, U of Michigan Public Law Research Paper Forthcoming, U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 5 Posted: 24 Apr 2024
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 13 (1,194,298)

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Rawat, partnership tax, international tax

312.

A Perfect Storm: Executive Orders and Tax Law

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 36 Posted: 10 Mar 2025
Reuven S. Avi-Yonah and JJ Wang
University of Michigan Law School and University of Michigan
Downloads 10 (1,229,992)

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313.

Should Country-by-Country Reporting Be Public?

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 7 Posted: 18 Mar 2025
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 6 (1,267,979)

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314.

Was The NIIT A Treaty Override?

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 12 Posted: 18 Mar 2025
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 5 (1,275,266)

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315.

Periodic Adjustments And The Arm's Length Principle

U of Michigan Law & Econ Research Paper Forthcoming
Number of pages: 7 Posted: 18 Mar 2025
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 4 (1,281,647)

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316.

Should FDII Be Abolished in 2025?

Number of pages: 9 Posted: 18 Mar 2025
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 3 (1,287,454)

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317.

Taxation With Realization After Moore

U of Michigan Law & Econ Research Paper Forthcoming
Posted: 06 Aug 2024
Reuven S. Avi-Yonah
University of Michigan Law School

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318.

Taxing the Super-Rich after Moore

U of Michigan Law & Econ Research Paper Forthcoming
Posted: 06 Aug 2024
Reuven S. Avi-Yonah
University of Michigan Law School

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319.

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

U of Michigan Public Law Research Paper Forthcoming
Posted: 15 Jun 2022 Last Revised: 10 Jul 2022
Reuven S. Avi-Yonah
University of Michigan Law School

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transfer pricing, arm's length principle, Pillar One

320.

Three Implications of Moore

Number of pages: 10
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 0

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Other Papers (6)

Total Downloads: 431
1.

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

Number of pages: 5 Posted: 22 Sep 2015
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 221

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tax havens, tax competition, tax evasion

2.
Downloads 100

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corporate tax, corporate social responsibility

3.

The United States and the Pillars

Number of pages: 4 Posted: 18 Jun 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 51

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Pillar One, Pillar Two, BEPS

4.

Do Intangibles Fit BEFIT?

Number of pages: 3 Posted: 25 May 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 26

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BEFIT, intangibles, transfer pricing

5.

The Case for Coordinated Corporate Tax Rates

Number of pages: 3 Posted: 25 Jul 2023
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 18

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pillar 2, competitiveness

6.

A New Corporate Tax

Number of pages: 12 Posted: 03 Aug 2020
Reuven S. Avi-Yonah
University of Michigan Law School
Downloads 15

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corporate tax, progressive taxation, rents, antitrust