Martin Vallespinos

University of Michigan at Ann Arbor - Law School

Doctoral student

Ann Arbor, MI

United States

SCHOLARLY PAPERS

2

DOWNLOADS
Rank 45,029

SSRN RANKINGS

Top 45,029

in Total Papers Downloads

963

SSRN CITATIONS

1

CROSSREF CITATIONS

2

Scholarly Papers (2)

1.

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: 19 Apr 2018
Reuven S. Avi-Yonah and Martin Vallespinos
University of Michigan Law School and University of Michigan at Ann Arbor - Law School
Downloads 686 (38,249)
Citation 3

Abstract:

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

2.

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 277 (114,234)

Abstract:

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Special Tax Zones, WTO, tax competition