Yariv Brauner

University of Florida Levin College of Law

Associate Professor of Law

P.O. Box 117625

Gainesville, FL 32611-7625

United States

SCHOLARLY PAPERS

21

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CITATIONS
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Top 34,768

in Total Papers Citations

15

Scholarly Papers (21)

1.
Downloads 1,531 ( 11,126)

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 1,344 (13,424)

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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 187 (160,452)

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2.

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 1,393 (12,970)
Citation 3

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transfer pricing, international taxation, valuation, intangibles

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 Universidad Carlos III de Madrid
Downloads 995 (21,240)
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 Universidad Carlos III de Madrid
Downloads 283 (106,080)

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

4.

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 748 (32,404)

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

5.

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 688 (36,326)
Citation 1

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

6.

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
Universidad Carlos III de Madrid and University of Florida Levin College of Law
Downloads 658 (38,502)
Citation 1

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7.

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 646 (39,467)

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

8.

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 619 (41,819)
Citation 2

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

9.

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 608 (42,791)

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

10.

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 530 (51,107)

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

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
Universidad Carlos III de Madrid and University of Florida Levin College of Law
Downloads 432 (65,879)

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

12.

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 422 (67,772)

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

13.

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 366 (80,192)
Citation 1

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Corporate Taxation

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 282 (106,504)
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

15.

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 247 (122,903)

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International Tax, Development, Brain Drain, Tax Incentives

16.

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 242 (125,505)

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Reorganizations, Mergers and Acquisitions, Tax, Corporate Tax

17.

Integration in an Integrating World

Number of pages: 42 Posted: 22 Feb 2005
Yariv Brauner
University of Florida Levin College of Law
Downloads 232 (130,905)

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Corporate Tax, Dividend Taxation, Imputation

18.

Whither Choice of Entity?

Number of pages: 51 Posted: 01 Sep 2013
Yariv Brauner
University of Florida Levin College of Law
Downloads 201 (150,131)

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19.

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 199 (151,556)

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Corporate Taxation, Tax Reform, Corporate Income Tax Repeal

20.

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 185 (162,076)

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

21.

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 116 (237,572)

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