Nir Fishbien

University of Michigan at Ann Arbor - Law School - SJD Candidate

Ann Arbor, MI

United States

SCHOLARLY PAPERS

5

DOWNLOADS

1,295

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

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 - Law School - SJD Candidate
Downloads 666 (56,875)

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Territoriality, Subpart F, Tax Reform

2.

From Switzerland with Love: Surrey’s Papers and the Original Intent(s) of Subpart-F

Virginia Tax Review, Vol. 38, No. 1, p. 1 (2018)
Number of pages: 61 Posted: 08 Jul 2018 Last Revised: 26 Nov 2018
Nir Fishbien
University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 232 (187,494)

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International Tax, Tax Policy, Tax Reform, Tax Deferral

3.

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 - Law School - SJD Candidate and University of Michigan Law SchoolUniversity of International Business and Economics (UIBE) Law School
Downloads 166 (252,770)

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opportunity zones, tax equalization, formulary apportionment

4.

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 - Law School - SJD Candidate
Downloads 163 (256,676)

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

5.

The Case for Tax Integration and Current-Base Taxation

Columbia Journal of Tax Law Vol 11 No 2 (2020)
Number of pages: 29 Posted: 15 Oct 2019 Last Revised: 16 Jul 2020
Nir Fishbien
University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 68 (461,997)

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Tax Integration, Corporate Taxation, Dividend-Paid Deduction, Imputation, Current-Base Taxation