Yariv Brauner

University of Florida Levin College of Law

Hugh Culverhouse Eminent Scholar Chair in Taxation & Professor of Law

P.O. Box 117625

Gainesville, FL 32611-7625

United States

  • University of Florida Levin College of Law

SCHOLARLY PAPERS

27

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17,743

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36

CROSSREF CITATIONS

13

Scholarly Papers (27)

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1.

Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy

Downloads 2,580 ( 9,044)
Citation 3

Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy

WU International Taxation Research Paper Series No. 2015 - 14
Number of pages: 34 Posted: 09 Apr 2015 Last Revised: 09 Sep 2015
Yariv Brauner and Andres Baez Moreno
University of Florida Levin College of Law and Charles III University of Madrid
Downloads 2,213 (11,350)
Citation 2

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Tax, International Taxation, withholding tax, BEPS, digital economy, ecommerce taxation, nexus, base erosion, tax reform

Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy

Number of pages: 33 Posted: 29 Mar 2015
Yariv Brauner and Andres Baez Moreno
University of Florida Levin College of Law and Charles III University of Madrid
Downloads 367 (135,341)
Citation 3

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Tax, International Taxation, withholding tax, BEPS, digital economy, ecommerce taxation, nexus, base erosion, tax reform

2.

What the BEPS?

Downloads 1,781 (16,302)
Citation 7

What the BEPS?

University of Florida Levin College of Law Research Paper No. 15-40
Number of pages: 62 Posted: 14 Mar 2014 Last Revised: 09 Dec 2015
Yariv Brauner
University of Florida Levin College of Law
Downloads 1,560 (19,633)
Citation 9

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What the BEPS?

Florida Tax Review, Vol. 16, No. 2, 2014
Number of pages: 61 Posted: 22 Jun 2014
Yariv Brauner
University of Florida Levin College of Law
Downloads 221 (228,728)

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3.

Taxing the Digital Economy Post BEPS ... Seriously

University of Florida Levin College of Law Research Paper No. 19-16
Number of pages: 61 Posted: 28 Mar 2019 Last Revised: 11 Apr 2019
Andrés Báez and Yariv Brauner
Charles III University of Madrid and University of Florida Levin College of Law
Downloads 1,681 (17,861)
Citation 2

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4.

Value in the Eye of the Beholder: The Valuation of Intangibles for Transfer Pricing Purposes

University of Florida Levin College of Law Research Paper No. 2008-09, Virginia Tax Review, Vol. 28, No. 79, 2008
Number of pages: 87 Posted: 15 Mar 2008 Last Revised: 10 Sep 2015
Yariv Brauner
University of Florida Levin College of Law
Downloads 1,519 (20,856)
Citation 6

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transfer pricing, international taxation, valuation, intangibles

5.

The Meaning of ‘Enterprise,’ ‘Business,’ and ‘Business Profits’ under Tax Treaties and Domestic Tax Law: U.S. Report

Allison Christians, Yariv Brauner, THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS,’ AND ‘BUSINESS PROFITS,’ UNDER TAX TREATIES AND DOMESTIC TAX LAW, 2011, Univ. of Wisconsin Legal Studies Research Paper No. 1161
Number of pages: 29 Posted: 10 Jun 2011 Last Revised: 10 Sep 2015
Allison Christians and Yariv Brauner
McGill University - Faculty of Law and University of Florida Levin College of Law
Downloads 877 (45,997)
Citation 1

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taxation, international tax, business, business profits, enterprise, tax convention, tax treaty, interpretation, jurisprudence, OECD

6.

Changes? BEPs, Transfer Pricing for Intangibles, and CCAS

Global Transfer Pricing Conference - WU - Proceedings, 2016, Forthcoming, University of Florida Levin College of Law Research Paper No. 16-14
Number of pages: 32 Posted: 09 Mar 2016 Last Revised: 07 Mar 2019
Yariv Brauner
University of Florida Levin College of Law
Downloads 811 (51,280)
Citation 4

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BEPS, Transfer Pricing, Cost Sharing, Cost Contribution Arrangements, CCA, International tax, Intangibles

7.

Tax Treaty Negotiations: Myth and Reality

Downloads 810 (51,365)

Tax Treaty Negotiations: Myth and Reality

Int’l Tax Stud (ITAXS) (forthcoming, 2022), University of Florida Levin College of Law Research Paper No. 22-15
Number of pages: 91 Posted: 02 Dec 2020 Last Revised: 26 Apr 2022
Yariv Brauner
University of Florida Levin College of Law
Downloads 810 (50,647)

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Tax Treaty Negotiations : Myth and Reality

In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 4 (2021), no. 8 ; 58 p.
Posted: 30 Nov 2022
Yariv Brauner
University of Florida Levin College of Law

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tax treaty, treaty policy, treaty interpretation, foreign investment, OECD Model, UN Model, multilateral tax treaty

8.

An International Tax Regime in Crystallization - Realities, Experiences and Opportunities

NYU Law School, Public Law Research Paper No. 43
Number of pages: 80 Posted: 25 Jun 2002
Yariv Brauner
University of Florida Levin College of Law
Downloads 761 (55,773)
Citation 6

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Tax, International Taxation, Globalization, Tax Treaties, Harmonization, Tax Competition

9.

Treaties in the Aftermath of BEPS

Brooklyn Journal of International Law, Forthcoming, University of Florida Levin College of Law Research Paper No. 16-18
Number of pages: 65 Posted: 09 Mar 2016 Last Revised: 20 Jun 2016
Yariv Brauner
University of Florida Levin College of Law
Downloads 719 (60,212)
Citation 2

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Tax, International Tax, BEPS, OECD, Tax Treaties, Mandatory Arbitration, Multilateral Instrument, Country by Country Reporting, International Tax Regime, Tax Competition

10.

Cost Sharing and the Acrobatics of Arm’s Length Taxation

Intertax, Forthcoming, University of Florida Levin College of Law Research Paper No. 2010-19
Number of pages: 20 Posted: 02 Aug 2010
Yariv Brauner
University of Florida Levin College of Law
Downloads 707 (61,586)

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Transfer Pricing, Arm's Length, Formulary Apportionment, Cost Sharing, Buy-in, Valuation of Intangibles

11.

Policy Options Regarding Tax Challenges of the Digitalized Economy: Making a Case for Withholding Taxes.

Number of pages: 28 Posted: 23 Apr 2018
Andrés Báez and Yariv Brauner
Charles III University of Madrid and University of Florida Levin College of Law
Downloads 693 (63,181)

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International Taxation, Digitalized Economy, Digital PEs, Withholding Taxes, Equalization Levies

12.

Serenity Now! The (Not So) Inclusive Framework and the Multilateral Instrument

26 Fla. Tax Rev. (forthcoming 2022), University of Florida Levin College of Law Research Paper No. 22-6
Number of pages: 45 Posted: 10 Aug 2021 Last Revised: 14 Feb 2022
Yariv Brauner
University of Florida Levin College of Law
Downloads 680 (64,792)
Citation 2

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International tax, tax treaties, beps, international cooperation, exit, voice, tax competition, digital economy

13.

Taxing Cross-Border M&A in a Globalizing World

NYU Law School, Public Law Research Paper No. 63
Number of pages: 65 Posted: 27 May 2003
Yariv Brauner
University of Florida Levin College of Law
Downloads 675 (65,426)

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Income Tax, International Tax, Globalization, Mergers and Acquisitions, Cross-border Mergers and Acquisitions, International Cooperation, Tax Competition

14.

Introduction: Tax, Law and Development

Yariv Brauner and Miranda Stewart (eds) (2013) Tax, Law and Development (Edward Elgar: Cheltenham, UK), Chapter 1, 3-22, posted with permission of the publisher
Number of pages: 20 Posted: 01 Feb 2013
Yariv Brauner and Miranda Stewart
University of Florida Levin College of Law and University of Melbourne - Law School
Downloads 563 (82,324)

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Tax law, development, globalization, tax incentives, equity, tax treaties, tax competition, aid

15.

The Non-Sense Tax: A Reply to New Corporate Income Tax Advocacy

Number of pages: 85 Posted: 21 Feb 2008
Yariv Brauner
University of Florida Levin College of Law
Downloads 402 (123,011)
Citation 2

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Corporate Taxation

16.

Taxation of Information and the Data Revolution

Number of pages: 118 Posted: 11 Apr 2023
Yariv Brauner
University of Florida Levin College of Law
Downloads 374 (133,547)

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Information , Data , privacy, tax, international taxation , international tax regime , taxation of intangibles

17.

International Trade and Tax Agreements May Be Coordinated, But Not Reconciled

Downloads 331 (152,448)
Citation 1

International Trade and Tax Agreements May Be Coordinated, But Not Reconciled

Number of pages: 63 Posted: 22 Feb 2005
Yariv Brauner
University of Florida Levin College of Law
Downloads 331 (151,446)
Citation 1

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International tax, WTO, Export subsidies

International Trade and Tax Agreements May be Coordinated, but not Reconciled

Virginia Tax Review, Summer 2005
Posted: 14 Apr 2005
Yariv Brauner
University of Florida Levin College of Law

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tax. International tax, treaties, WTO, Export subsidies

18.

Brain Drain Taxation as Development Policy

St. Louis University Law Journal, Forthcoming, University of Florida Levin College of Law Research Paper No. 2010-17
Number of pages: 33 Posted: 10 Jul 2010
Yariv Brauner
University of Florida Levin College of Law
Downloads 282 (180,560)

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International Tax, Development, Brain Drain, Tax Incentives

19.

A Good Old Habit, or Just an Old One? Preferential Tax Treatment for Reorganizations

Northwestern Law & Econ Research Paper No. 04-02
Number of pages: 65 Posted: 23 Jan 2004
Yariv Brauner
University of Florida Levin College of Law
Downloads 268 (190,013)
Citation 1

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Reorganizations, Mergers and Acquisitions, Tax, Corporate Tax

20.

Integration in an Integrating World

Number of pages: 42 Posted: 22 Feb 2005
Yariv Brauner
University of Florida Levin College of Law
Downloads 254 (200,490)

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Corporate Tax, Dividend Taxation, Imputation

21.

Assessing BEPS: Origins, Standards, and Responses – The United States Report for the 2017 Annual IFA Congress, Rio De Janeiro, Brazil

IFA Cahiers de Droit Fiscal International, Vol. 102A (2017)
Number of pages: 24 Posted: 06 Jul 2017
Yariv Brauner
University of Florida Levin College of Law
Downloads 239 (212,761)

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International Taxation, BEPS, Tax Avoidance, Tax, Corporate Tax, Tax Planning

22.

Revisiting the (In) Sensibility of the Corporate Income Tax

Number of pages: 58 Posted: 15 Aug 2007
Yariv Brauner
University of Florida Levin College of Law
Downloads 224 (226,489)

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Corporate Taxation, Tax Reform, Corporate Income Tax Repeal

23.

Whither Choice of Entity?

Number of pages: 51 Posted: 01 Sep 2013
Yariv Brauner
University of Florida Levin College of Law
Downloads 222 (228,381)

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24.

Why Examples? Towards More Behaviorally-Intelligent Regulation

University of Florida Levin College of Law Research Paper No. 18-9
Number of pages: 71 Posted: 26 Jul 2017 Last Revised: 27 Oct 2018
Yariv Brauner
University of Florida Levin College of Law
Downloads 144 (333,267)

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Tax, Regulation, Regulatory interpretation, behavioral law and economics, cognitive biases

25.

Thinking Like a Source State in a Digital Economy

18 Pitt. Tax Rev. 225 (2021), University of Florida Levin College of Law Research Paper 21-16
Number of pages: 25 Posted: 29 Jul 2021 Last Revised: 16 Sep 2021
Yariv Brauner
University of Florida Levin College of Law
Downloads 100 (436,230)

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26.

Book Review: International Tax Policy: Between Competition and Cooperation

22 Fla. Tax Rev. 571 (2019)
Number of pages: 8 Posted: 16 Jun 2020
Yariv Brauner
University of Florida Levin College of Law
Downloads 46 (659,508)

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27.

BEPS : An Interim Evaluation

In: World tax journal. - Amsterdam. - Vol. 6 (2014), no. 1 ; p. 10-39
Posted: 06 Dec 2022
Yariv Brauner
University of Florida Levin College of Law

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BEPS Project (OECD), globalization, e-commerce, PE, hybrid entity, hybrid financial instrument, CFC, interest deduction, transfer pricing