Itai Grinberg

Georgetown University Law Center

Associate Professor of Law

600 New Jersey Avenue NW

Washington, DC 20001

United States

  • Georgetown University Law Center

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    • Tel: 202-661-6615
SCHOLARLY PAPERS

16

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7,102

SSRN CITATIONS
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Top 13,054

in Total Papers Citations

48

CROSSREF CITATIONS

44

Scholarly Papers (16)

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1.

Beyond FATCA: An Evolutionary Moment for the International Tax System

Number of pages: 64 Posted: 01 Feb 2012 Last Revised: 16 Feb 2012
Itai Grinberg
Georgetown University Law Center
Downloads 2,002 (9,817)
Citation 10

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Foreign Account Tax Compliance Act, tax law, offshore accounts, tax evasion, international tax cooperation, automatic information exchange, anonymous withholding

2.

Breaking BEPS: The New International Tax Diplomacy

This draft has been published as 'The New International Tax Diplomacy,' 104 Geo. L.J. 1137-1196 (2016)
Number of pages: 55 Posted: 30 Aug 2015 Last Revised: 01 Jul 2017
Itai Grinberg
Georgetown University Law Center
Downloads 1,137 (23,615)
Citation 3

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tax, international economic law, tax avoidance, multinational corporations, economic governance, OECD, tax treaties

3.

Taxing Capital Income in Emerging Countries: Will FATCA Open the Door?

World Tax Journal, Vol. 5, pp. 325-367, 2013, Georgetown Public Law Research Paper No. 13-031
Number of pages: 65 Posted: 25 Apr 2013 Last Revised: 19 Sep 2014
Itai Grinberg
Georgetown University Law Center
Downloads 1,113 (24,339)

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FATCA, information exchange, tax evasion, tax compliance, international tax, developing countries

4.

International Taxation in an Era of Digital Disruption: Analyzing the Current Debate

Number of pages: 58 Posted: 02 Nov 2018
Itai Grinberg
Georgetown University Law Center
Downloads 1,039 (26,894)
Citation 8

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digital, taxation, international taxation, digital services tax, user participation, marketing intangibles, minimum taxation

5.

Macroeconomic Modeling of Tax Policy: A Comparison of Current Methodologies

National Tax Journal, Vol. 70, pp. 819-836, 2017
Number of pages: 19 Posted: 01 Nov 2017 Last Revised: 23 Nov 2017
Alan J. Auerbach, Itai Grinberg, Thomas A. Barthold, Nicholas Bull, W. Gavin Ekins, Pamela J. Moomau, Rachel Moore, Benjamin Page, Brandon Pecoraro and Kyle Pomerleau
University of California, Berkeley - Department of Economics, Georgetown University Law Center, Government of the United States of America - Joint Committee on Taxation, Government of the United States of America - Joint Committee on Taxation, Tax Foundation, Government of the United States of America - Joint Committee on Taxation, Government of the United States of America - Joint Committee on Taxation, Tax Policy Center, Government of the United States of America - Joint Committee on Taxation and Tax Foundation
Downloads 388 (96,418)

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revenue estimation, dynamic scoring, macrodynamic estimates, tax reform

6.

Stabilizing 'Pillar One': Corporate Profit Reallocation in an Uncertain Environment

Florida Tax Review, Vol. 23, Issue 1, Pp. 130
Number of pages: 64 Posted: 05 Aug 2019 Last Revised: 27 May 2020
Itai Grinberg
Georgetown University Law Center
Downloads 313 (122,376)
Citation 2

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international tax, tax law, oecd, multilateral system

7.

The House GOP Blueprint Can Be Drafted to Comply with WTO Rules

Number of pages: 13 Posted: 21 Apr 2017 Last Revised: 26 Apr 2017
Itai Grinberg
Georgetown University Law Center
Downloads 249 (154,969)
Citation 2

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8.

A Constructive U.S. Counter to EU State Aid Cases

Tax Notes International, pp. 167-170, 2016
Number of pages: 5 Posted: 26 Feb 2016
Itai Grinberg
Georgetown University Law Center
Downloads 241 (159,944)
Citation 2

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9.

The New International Tax Diplomacy

Georgetown Law Journal, Vol. 104, No. 5, 2016
Number of pages: 61 Posted: 05 Jul 2017
Itai Grinberg
Georgetown University Law Center
Downloads 181 (208,492)

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tax, international economic law, tax avoidance, multinational corporations, economic governance, OECD, tax treaties

10.

The Battle over Taxing Offshore Accounts

UCLA Law Review, Vol. 60, pp. 304-383, 2012
Number of pages: 81 Posted: 20 Sep 2014
Itai Grinberg
Georgetown University Law Center
Downloads 141 (256,830)
Citation 1

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tax law, offshore accounts, cross-border tax, FATCA, information exchange, tax evasion, tax compliance, international tax, taxation-transnational

11.

A Destination-Based Cash Flow Tax Can Be Structured to Comply with World Trade Organization Rules

National Tax Journal, Vol. 70, pp. 803-818, 2017
Number of pages: 17 Posted: 27 Nov 2017
Itai Grinberg
Georgetown University Law Center
Downloads 120 (290,175)

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cash flow tax, tax reform, WTO, destination-basis taxation, international economic law, trade law

12.

Implementing a Progressive Consumption Tax: Advantages of Adopting the VAT Credit-Method System

National Tax Journal, Vol. 59, 2006, Georgetown University Law Center, Scholarship @ Georgetown law, 2006
Number of pages: 27 Posted: 17 Aug 2016
Itai Grinberg
Georgetown University Law Center
Downloads 109 (310,429)

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13.

International Tax Reform: Hearing Before the S. Comm. On Fin., 115th Cong., Oct. 3, 2017 (Statement of Itai Grinberg)

Number of pages: 14 Posted: 13 Oct 2017
Itai Grinberg
Georgetown University Law Center
Downloads 39 (528,042)
Citation 59

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international tax reform, tax reform, corporate income tax, multinational corporations, foreign-owned u.s. corporations

14.

Where Credit is Due: Advantages of the Credit-Invoice Method for a Partial Replacement VAT

Tax Law Review, Vol. 63, No. 2, 2010
Number of pages: 51 Posted: 02 Sep 2010 Last Revised: 17 Aug 2016
Itai Grinberg
Georgetown University Law Center
Downloads 30 (575,712)

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15.

User Participation in Value Creation

British Tax Review, 2018, Pp. 407
Posted: 28 Nov 2018
Itai Grinberg
Georgetown University Law Center

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Attribution of income, Corporate tax, Digital platforms, Digital economy, European Commission, Financial intermediation businesss, International economic law, International tax framework, Marketplace, Multinational corporations, Multinational businesses, Multisided business models, OECD

16.

Taxing International Portfolio Income

Posted: 14 May 2004
Michael J. Graetz and Itai Grinberg
Columbia Law School and Georgetown University Law Center

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