Tamir Shanan

College of Management

Senior Lecturer

7 Yitzhak Rabin Boulevard

P. O. Box 9141

Rishon LeZion, 75190

Israel

SCHOLARLY PAPERS

28

DOWNLOADS

1,762

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (28)

1.

Current Issues in Cross Border Taxation and Investment in the State of Israel

International Tax & Development: A Comparative Study (Karen B. Brown Ed, Springer Publishing) (2015)
Number of pages: 24 Posted: 25 Nov 2016 Last Revised: 03 Jan 2018
Tamir Shanan, Sagit Leviner and Moran Harari
College of Management, Ono Academic College Faculties of Law & Business Administration and Tax Justice Network
Downloads 260 (218,749)

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International Tax, Tax and Development, Comparative Tax Law, Comparative Law, Cross Border Taxation, Israel Investment Law

2.

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 207 (272,232)

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

3.

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 194 (291,509)

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

4.

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 188 (297,016)

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

5.

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 138 (385,320)

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

6.

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 105 (473,206)

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

7.

Exploring Pigouvian Taxes - Do You Have a Cigarette - Tobacco Taxation is Killing Me

21 Hamishpat Law Review 67 (2016)
Number of pages: 38 Posted: 29 Nov 2023
Tamir Shanan and Guy Azulay
College of Management and College of Management Academic Studies
Downloads 103 (479,793)

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Taxation, Environmental Law, Health Law, Pigouvian Tax, Tax Policy

8.

Taxation of Prizes and Awards

26 Missim [Taxes] 19 (2012)
Number of pages: 30 Posted: 29 Nov 2023
Tamir Shanan and Tal Mizrahi
College of Management and affiliation not provided to SSRN
Downloads 86 (538,847)

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Tax, Personal Income Tax, International Tax

9.

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 77 (575,433)

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

10.

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 48 (726,896)

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

11.

Rethinking Taxing Excess Profits

U of Michigan Public Law Research Paper Forthcoming, The Tax Lawyer Vol. 77, No. 2 - Winter 2024
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 43 (760,237)

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Excess profit tax, windfall profit tax

12.

Taxation of Cross-Border Corporate Groups

19 [Law & Business] Reichman University Law Review 1067 (2016)
Number of pages: 76 Posted: 29 Nov 2023
Tamir Shanan and Ori Goldfryd
College of Management and College of Management Academic Studies
Downloads 41 (774,548)

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Corpoate taxation, international taxation

13.

Taxation of Spouses Upon Separation

Essays in tax law in honor of Arie Lapidoth 321 (2015)
Number of pages: 35 Posted: 29 Nov 2023
Tamir Shanan
College of Management
Downloads 37 (804,052)

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Taxation, Family Law, Personal Income Taxation, International Taxation, Tax Policy

14.

Selected Tax Aspects of Capital Equity Funds and Venture Capital Funds

55 Hapraklit [Israeli Bar Association] Law Review 3 (2023)
Number of pages: 62 Posted: 29 Nov 2023
Tamir Shanan
College of Management
Downloads 35 (819,560)

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Taxation, Corporate Taxation, Partnership Taxation, International Taxation

15.

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 29 (869,583)

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

16.

מיסוי סניפים ישראלים של תאגידים זרים Taxation of Israeli Branches of Foreign Entities

29 Missim [Taxes] 1 (2015)
Number of pages: 36 Posted: 23 Jan 2024
Tamir Shanan and Ori Goldfryd
College of Management and College of Management Academic Studies
Downloads 23 (924,830)

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Taxation, Corporate Taxation, International Taxation

17.

Taxation of Corporate Redemption

52 Hapraklit [Israeli Bar Association] Law Review 453 (2014)
Number of pages: 50 Posted: 29 Nov 2023
Tamir Shanan and roy cohen
College of Management and affiliation not provided to SSRN
Downloads 23 (924,830)

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Taxation, Corporate Law, Corporate Taxation, International Taxation

18.

Revisiting Taxation of Cash-Receipt or Accrual Bases Twenty Years Following the Guards Group Precedent

26 Missim [Taxes] 1 (2012)
Number of pages: 20 Posted: 10 Nov 2023 Last Revised: 30 Nov 2023
Tamir Shanan
College of Management
Downloads 21 (944,407)

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Tax, Personal Income Tax, Corporate Tax, Law Enforcement

19.

הסמכות העניינית בעתירות בענייני חינוך: בית המשפט המנהלי, בג"ץ ומה שביניהם

הפרקליט מט(1), עמ' 257, 2006
Number of pages: 26 Posted: 12 Aug 2014
Yoram Rabin and Tamir Shanan
College of Management (Israel) - School of Law and College of Management
Downloads 20 (954,570)

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דיני חינוך, בתי משפט מנהליים, הזכות לחינוך

20.

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 18 (974,813)

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Cryptographic Assets, Tax, regulation

21.

Taxation of Conditional Contracts

27 Missim [Taxes] 1 (2013)
Number of pages: 20 Posted: 10 Nov 2023 Last Revised: 30 Nov 2023
Tamir Shanan
College of Management
Downloads 15 (1,005,778)

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Tax, Contract Law, Personal Income Tax, Corporate Income Tax

22.

מיסוי אופציות עבירות לעובדים Taxation of Transferrable Employee Stock Option Plans

26 Missim [Taxes] 96 (2008)
Number of pages: 10 Posted: 23 Jan 2024
Tamir Shanan and Gabi Waisman
College of Management and Independent
Downloads 10 (1,055,635)

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Taxation, Personal Taxation, Corporate Income Taxation, International Taxation

23.

מיסוי פעילויות הממומנות באמצעות מימון המונים Taxation of Activities Funded by the Crowds (Crowd Fuding)

29 Missim [Taxes] 39 (2013)
Number of pages: 15 Posted: 23 Jan 2024
Tamir Shanan and Mor Limanovich
College of Management and Independent
Downloads 10 (1,055,635)

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24.

Classification of Foreign Entities for Tax Purposes following Harel Case

31 Missim [Taxes] 5 (2017)
Number of pages: 25 Posted: 29 Nov 2023
Tamir Shanan and Tal Mizrahi
College of Management and affiliation not provided to SSRN
Downloads 10 (1,055,635)

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Tax, International Tax, Personal Income Tax, Corporate Tax, Partnership Tax, Tax Policy

25.

Taxation of Families in Israel in the 21st Century

Hamishpat - Special Volume in honors of Justice Danziger 713 (2019)
Number of pages: 20 Posted: 29 Nov 2023
Tamir Shanan
College of Management
Downloads 8 (1,074,103)

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Taxation, Parenership Taxation, Personal Income Taxation, Family Law, International Taxation

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Taxation, Personal Income Taxation, Real-Estate Taxation, Corporate Taxaton, International Taxation

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Taxation, Personal Taxation, Real-Estate Taxation, Corporate Taxation, International Taxation

28.

מיסוי תוכניות Taxation of Employee Stock Purchase Plans (ESPP)

19 Missim [Taxes] 70 (2005)
Number of pages: 15 Posted: 23 Jan 2024
Tamir Shanan and Gabi Waisman
College of Management and Independent
Downloads 4 (1,107,229)

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