Doron Narotzki

University of Akron - The George W. Daverio School of Accountancy

Associate Professor of Tax and Business Law

259 S. Broadway Akron

Akron, OH 44325-4802

United States

SCHOLARLY PAPERS

30

DOWNLOADS

5,264

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (30)

1.

Dark Pools, High-Frequency Trading, and the Financial Transaction Tax: A Solution or Complication?

Drake Law Review, Vol. 64, No. 3, 2016
Number of pages: 39 Posted: 05 Jul 2016 Last Revised: 10 Sep 2021
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 559 (93,610)

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Taxation, Dark Pools, High Frequency Trading, Financial Transaction Tax, Capital Markets

2.

Corporate Social Responsibility and Taxation: A Chance to Develop the Theory

Western New England Law Review, Vol. 39, No. 4, Forthcoming
Number of pages: 17 Posted: 01 Jun 2017 Last Revised: 08 May 2023
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 510 (104,857)

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Tax, Corporate Tax, Tax Policy, International Tax, Corporate Social Responsibility, CSR, ESG

3.

Corporate Social Responsibility and Taxation: An Evolving Theory

Tax Notes, Vol. 150, No. 4, 2016
Number of pages: 7 Posted: 02 May 2016 Last Revised: 08 May 2023
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 448 (122,423)

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Corporate Social Responsibility, CSR, Taxation, Tax, Corporate Tax, ESG

4.

The True Economic Effects of Corporate Inversions

Tax Notes, Vol. 151, N. 13, 2016
Number of pages: 11 Posted: 14 Jul 2016 Last Revised: 15 Jul 2016
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 442 (124,402)

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Tax, Corporate Inversions, MNCs, Multinational Corporations

5.

Corporate Social Responsibility and Taxation: The Next Step of the Evolution

Houston Business and Tax Law Journal, Vol. 16, No. 167, 2016
Number of pages: 41 Posted: 02 May 2016 Last Revised: 19 Sep 2023
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 414 (134,178)

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Taxation, Corporate Social Responsibility, CSR, ESG, Corporate Tax, Tax

6.

Tax Treaty Models - Past, Present, and a Suggested Future

Akron Law Review, Vol. 50, No. 3, 2017
Number of pages: 41 Posted: 15 Nov 2017
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 297 (192,759)
Citation 1

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Tax, Tax Treaty, Tax Treaties, International Tax, U.S. Model, OECD Model, U.N. Model, Tax Policy, Developing Countries, Developed Countries

7.

Code Section 304: A Roadmap, An Updated Analysis, and Policy Considerations

Doron Narotzki & Melanie McCoskey, Code Section 304: A Roadmap, an Updated Analysis, and Policy Considerations, 16 VA. L. & Bus. REV. 471 (2022).
Number of pages: 34 Posted: 07 Aug 2022 Last Revised: 06 Sep 2022
Doron Narotzki and Melanie McCoskey
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 265 (218,058)

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Corporate Tax, International Tax, Tax Policy, TCJA, Code Section 304, Affiliated Corporations, Tax Planning

8.

Corporate Income Tax: We Tried the Stick, How About the Carrot?

Michigan Business & Entrepreneurial Law Review, 2024
Number of pages: 50 Posted: 18 Oct 2022 Last Revised: 06 Dec 2023
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 209 (271,980)

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Tax, International Tax, Corporate Tax, Tax Planning, Tax Avoidance, Tax Policy

9.

Targeting Corporate Inversions – Are We Doing the Right Thing?

Doron Narotzki, Targeting Corporate Inversions - Are We Doing the Right Thing?, 16 Fla. St. U. Bus. Rev. 47 (2017)
Number of pages: 26 Posted: 19 May 2017
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 204 (278,158)

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Tax, Corporate Tax, Tax Policy, International Tax, Corporate Inversions

10.

Citizenship and Denizenship in the International Tax Context in an Era of Global Economy

Florida Journal of International Law, Vol. 35, 2023
Number of pages: 45 Posted: 20 Jul 2023 Last Revised: 25 Jul 2023
Tamir Shanan and Doron Narotzki
College of Management and University of Akron - The George W. Daverio School of Accountancy
Downloads 200 (285,793)

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Tax, International Tax, Tax Policy, Immigration, International Law

11.

Cross-Border Corporate Social Responsibility and Taxation: A New Conceptual Framework in an Era of Economic Globalization

Ohio State Business Law Journal, Vol. 18, I. 1, Fall 2023
Number of pages: 17 Posted: 01 May 2023 Last Revised: 03 Apr 2024
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 189 (297,924)

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CSR, Corporate Social Responsibility, Tax, International Tax, Corporate Tax, Tax Policy, ESG

12.

The Potential Federal Income Tax Liability of Foreign Digital Nomads

Tax Notes Federal, Volume 179, Number 1, April, 2023
Number of pages: 6 Posted: 11 May 2023 Last Revised: 07 Jun 2023
Doron Narotzki and Vered Kuperberg
University of Akron - The George W. Daverio School of Accountancy and Independent
Downloads 161 (342,857)

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Tax, International Tax, Digital Nomads

13.

The Code Section 267 Related Party Rules: When Do They Apply to Section 351 Transactions?

Journal of Taxation, Volume 136, Number 02, February 2022
Number of pages: 3 Posted: 17 Mar 2022 Last Revised: 01 Jun 2022
Doron Narotzki and Melanie McCoskey
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 157 (352,065)

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Code Section 351, Code Section 267

14.

The Application of the SRLY and DCL Rules on MNCs

Virginia Tax Review, Vol. 41, No. 3, 2022
Number of pages: 25 Posted: 25 Sep 2022
Doron Narotzki and Melanie McCoskey
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 141 (381,914)

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Tax, International Tax, Corporate Tax

15.

היבטי אי שוויון במיסוי תגמול מבוסס מניות לעובדים Selected Aspects of Inequality in Taxation of Equity Compensation to Employees

Regulatory Research Law Review (Israel), Spring 2024
Number of pages: 36 Posted: 06 Dec 2023
Tamir Shanan and Doron Narotzki
College of Management and University of Akron - The George W. Daverio School of Accountancy
Downloads 139 (386,179)

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Tax, Personal Tax, Israeli Tax, Stock Options, ESOP, Employee Benefits

16.

The COVID-19 Economy: Now Is the Time to Focus on Long-Term Recovery

Tax Notes Federal, June 8, 2020
Number of pages: 6 Posted: 01 Jul 2020
Melanie McCoskey and Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 133 (399,874)

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COVID-19, Tax, Tax Policy

17.

A Progressive Tax Plan for A Progressive America

Tax Notes Federal, Vol. 171, N. 8, May 24, 2021, p.1225-1228.
Number of pages: 5 Posted: 23 Jun 2021
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 131 (404,579)

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Tax Policy, Corporate Tax, Federal Tax, International Tax

18.

Reexamining Triangular B Reorganization: Requirements and Potential Tax Traps or a Time to Revisit Its Favorable Application

Forthcoming UC Davis Business Law Journal, Vol. 24, Spring 2024
Number of pages: 52 Posted: 04 Oct 2023
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 110 (461,267)

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Reorganization, Corporate Tax, Tax Policy, International Tax, Tax

19.

Financial Transactions Tax – If Not Now, When?

Tax Notes Federal, Vol. 165, No. 1, Y. 2019
Number of pages: 6 Posted: 05 Nov 2019 Last Revised: 07 Nov 2019
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Downloads 108 (467,327)

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FTT, Financial Transactions Tax, Tax Law, Tax Policy

20.

Education Has Been 'Dumbed-Down' in Tax Reform

Florida Tax Review, Vol. 22, Issue 3, 2019
Number of pages: 26 Posted: 13 Nov 2019 Last Revised: 15 Nov 2019
Melanie McCoskey and Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 81 (563,058)

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Tax Reform, TCJA, Tax Policy, Excise Tax, Tax Exempt Organizations, Endowments

21.

Tax Implications of Contributing Appreciated Property Overseas

Tax Notes Federal, Vol. 179, N. 3, 2023
Number of pages: 6 Posted: 18 May 2023
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 78 (575,626)

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Tax, International Tax, Corporate Tax, Section 351, Section 367

22.

United Framework for Fixing Our Broken Tax Code: An Analysis

Tax Notes, Vol. 157, No. 9, 2017
Number of pages: 18 Posted: 29 Dec 2017
Doron Narotzki and Melanie McCoskey
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 73 (597,435)

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Tax, Tax Reform, Corporate Tax, Individual Tax, International Tax

23.

Planning Around Excess Basis in Corporate Formation Transfers

Tax Notes Federal, Vol. 176, N. 8, P. 1209, 2022
Number of pages: 12 Posted: 28 Sep 2022
Melanie McCoskey and Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy
Downloads 61 (656,253)

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Federal Tax, Corporate Tax, Tax Planning, Tax Policy

24.

Last Call to ‘Acquire’ Investor Visas?

Tax Notes International, Volume 110, Number 10, June 2023
Number of pages: 7 Posted: 05 Jul 2023
Doron Narotzki, Tamir Shanan and Vered Kuperberg
University of Akron - The George W. Daverio School of Accountancy, College of Management and Independent
Downloads 50 (719,707)

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Tax, International Tax, Investors Visa, Immigration, Tax Policy

25.

The SALT Limitation Legal Challenge

Tax Notes, July 22, 2019, pp. 523-531
Number of pages: 10 Posted: 24 Jul 2019 Last Revised: 05 Sep 2019
University of Akron - The George W. Daverio School of Accountancy, University of Akron - The George W. Daverio School of Accountancy, University of Akron - The George W. Daverio School of Accountancy and Independent
Downloads 47 (738,933)

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State and Local Tax, SALT

26.

Tax Treaties and Denizenship Based Tax Systems

New York International Law Review, Vol. 6, N. 2, Fall 2023
Number of pages: 30 Posted: 10 Apr 2024 Last Revised: 11 Apr 2024
Tamir Shanan and Doron Narotzki
College of Management and University of Akron - The George W. Daverio School of Accountancy
Downloads 35 (825,934)

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Tax, International Tax, Tax Policy, Immigration, International Law, Denizenship, Tax Treaties

27.

A Tax Regulatory Framework for Cryptographic Assets

Number of pages: 10 Posted: 02 Oct 2023 Last Revised: 05 Mar 2024
Doron Narotzki and Tamir Shanan
University of Akron - The George W. Daverio School of Accountancy and College of Management
Downloads 22 (942,294)

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Cryptographic Assets, Tax, regulation

28.

Code Section 304 The Gift That Keeps on Giving

The ATA Journal of Legal Tax Research In-Press, DOI/10.2308/jltr-52585
Posted: 05 Nov 2019
Doron Narotzki and Melanie McCoskey
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy

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Corporate Tax, International Tax, Tax Policy, Code Section 304, Code Section 245A, Tax Planning

29.

An Attempt to Distinguish Between a Section 351 Transfer and a B Reorganization

American Taxation Association Journal of Legal Tax Research (JLTR), Forthcoming
Posted: 24 Jul 2019
Doron Narotzki and Melanie McCoskey
University of Akron - The George W. Daverio School of Accountancy and University of Akron - The George W. Daverio School of Accountancy

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Corporate Tax, B Reorganization, Section 368, Section 351, Aggregate Method, Tracing Method

30.

FIRPTA - Can and How Should the Current Crisis Be Used for Change?

36 MI Tax L. 26, Y. 2010
Posted: 23 Oct 2017
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy

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FIRPTA, Tax