Omri Y. Marian

University of California, Irvine School of Law

Assistant Professor

401 E. Peltason Dr.

Ste. 1000

Irvine, CA 92697-1000

United States

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 3,139

SSRN RANKINGS

Top 3,139

in Total Papers Downloads

11,151

CITATIONS

0

Scholarly Papers (19)

1.

Are Cryptocurrencies 'Super' Tax Havens?

112 Michigan Law Review First Impressions 38 (2013)
Number of pages: 11 Posted: 05 Aug 2013 Last Revised: 05 Jul 2015
Omri Y. Marian
University of California, Irvine School of Law
Downloads 5,326 (1,248)

Abstract:

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Bitcoin, Tax Evasion, Tax Havens, FATCA, Virtual Currencies, Offshore Bank Accounts

2.

A Conceptual Framework for the Regulation of Cryptocurrencies

82 University of Chicago Law Review Dialogue 53 (2015)
Number of pages: 16 Posted: 15 Oct 2014 Last Revised: 23 Oct 2015
Omri Y. Marian
University of California, Irvine School of Law
Downloads 1,152 (16,528)

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Cryptocurrencies, Bitcoin, Tax Evasion, Regulation, Criminal Behavior, Privacy, Decentralization, Economics of Crime, Public Ledger, Financial Intermediaries

3.

The State Administration of International Tax Avoidance

1 Harvard Business Law Review, Vol. 7, 2017, UC Irvine School of Law Research Paper No. 2015-95
Number of pages: 67 Posted: 04 Nov 2015 Last Revised: 20 Oct 2017
Omri Y. Marian
University of California, Irvine School of Law
Downloads 806 (27,875)

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International Tax, Tax Arbitrage, Tax Avoidance, Lux Leaks, LuxLeaks

4.

Home-Country Effects of Corporate Inversions

90 Washington Law Review 1 (2015)
Number of pages: 73 Posted: 28 Aug 2014 Last Revised: 20 Jan 2016
Omri Y. Marian
University of California, Irvine School of Law
Downloads 573 (44,059)

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Inversions, Corporate Tax, International Tax, Tax Reform, Comparative Tax

5.

Inversions and Competitiveness: Reflections in the Wake of Pfizer/Allergan

U of Michigan Law & Econ Research Paper No. 15-021, U of Michigan Public Law Research Paper No. 488
Number of pages: 15 Posted: 16 Dec 2015 Last Revised: 11 Feb 2016
Reuven S. Avi-Yonah and Omri Y. Marian
University of Michigan Law School and University of California, Irvine School of Law
Downloads 378 (73,646)

Abstract:

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inversions, competitiveness

6.

The Discursive Failure in Comparative Tax Law

American Journal of Comparative Law, Vol. 58, No. 2, 2010
Number of pages: 77 Posted: 14 May 2009 Last Revised: 26 Feb 2013
Omri Y. Marian
University of California, Irvine School of Law
Downloads 351 (80,215)

Abstract:

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comparative taxation, comparative law

7.

Is Something Rotten in the Grand Duchy of Luxembourg?

Tax Notes International, Vol. 84, 2016
Number of pages: 13 Posted: 29 Oct 2016
Omri Y. Marian
University of California, Irvine School of Law
Downloads 331 (85,872)

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LuxLeaks, Tax Administration, Tax Avoidance, TAXE, State Aid, International Taxation

8.

Jurisdiction to Tax Corporations

54 Boston College Law Review 1613 (2013)
Number of pages: 54 Posted: 09 Apr 2013 Last Revised: 28 Sep 2013
Omri Y. Marian
University of California, Irvine School of Law
Downloads 318 (89,771)

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International Taxation, Corporate Taxation, Tax Jurisdiction, Comparative Taxation, Tax Reform

9.

Comparative Tax Law in Theory and Practice

Number of pages: 3 Posted: 09 Dec 2009
affiliation not provided to SSRN, affiliation not provided to SSRN, University of California, Irvine School of Law and University of Michigan Law School
Downloads 273 (105,897)

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comparative tax law

10.

The Other Eighty Percent: Private Investment Funds, International Tax Avoidance, and Tax-Exempt Investors

Brigham Young University Law Review, Vol. 2016, 2016, UC Irvine School of Law Research Paper No. 2017-10
Number of pages: 49 Posted: 27 Dec 2016 Last Revised: 14 Feb 2017
Omri Y. Marian
University of California, Irvine School of Law
Downloads 270 (107,175)

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Private Equity, Venture Capital, Hedge Funds, International Taxation, Tax Avoidance, Luxleaks, BEPS, Country by Country Reporting

11.

Meaningless Comparisons: Corporate Tax Reform Discourse in the United States

32 Virginia Tax Review 133 (2012)
Number of pages: 72 Posted: 09 Apr 2012 Last Revised: 02 Jan 2013
Omri Y. Marian
University of California, Irvine School of Law
Downloads 251 (115,705)

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Comparative Taxation, Comparative Law, Legal Reform, International Taxation, Tax Reform Discourse

12.

Meaningful Corporate Tax Residence

Tax Notes, Vol. 140, No. 5, 2013
Number of pages: 10 Posted: 01 Aug 2013
Omri Y. Marian
University of California, Irvine School of Law
Downloads 228 (127,453)

Abstract:

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International Tax, Corporate Tax, Tax Jurisdiction, Tax Residence

13.

Is All Corporate Tax Planning Good for Shareholders?

52 UC Davis Law Review 2018 (Forthcoming), UC Irvine School of Law Research Paper No. 2018-20
Number of pages: 69 Posted: 19 Mar 2018 Last Revised: 21 Mar 2018
Omri Y. Marian
University of California, Irvine School of Law
Downloads 180 (159,874)

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Corporate Taxation, Tax Avoidance, Corporate Governance, Agency Costs, Tax Exempt Investors, Gross Up, Fiduciary Duties, Economic Analysis of Law

14.

Unilateral Responses to Tax Treaty Abuse: A Functional Approach

Brooklyn Journal of International Law, Vol. 41, 2016 (Forthcoming), UC Irvine School of Law Research Paper No. 2017-09
Number of pages: 23 Posted: 10 Mar 2016 Last Revised: 14 Feb 2017
Omri Y. Marian
University of California, Irvine School of Law
Downloads 168 (169,030)

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International Taxation, Corporate Taxation, Tax Jurisdiction, Comparative Taxation, Tax Treaties, Tax Avoidance, BEPS

15.

The Function of Corporate Tax-Residence in Territorial Systems

18 Chapman Law Review 157 (2014)
Number of pages: 28 Posted: 16 Jul 2014 Last Revised: 30 Sep 2014
Omri Y. Marian
University of California, Irvine School of Law
Downloads 163 (173,484)

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International Tax Reform; Territorial Taxation; Worldwide Taxation; Corporate Tax; Tax History; Comparative Taxation; Corporate Tax-Residence

16.

Reconciling Tax Law and Securities Regulation

48 University of Michigan Journal of Law Reform 1 (2014)
Number of pages: 58 Posted: 04 Apr 2014 Last Revised: 03 Dec 2014
Omri Y. Marian
University of California, Irvine School of Law
Downloads 159 (177,218)

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Tax Disclosure; Securities Regulation; Mandatory Disclosure; Efficient Capital Markets Hypothesis

17.

Taxation of Structured Debt in a Low-Rate Environment

135 Tax Notes 323 (2012)
Number of pages: 14 Posted: 18 Apr 2012
Omri Y. Marian and Andrew D. Moin
University of California, Irvine School of Law and affiliation not provided to SSRN
Downloads 150 (186,100)

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Taxation of Financial Instruments, Taxation of Structured Debt, Original Issue Discount

18.

The Making of International Tax Law: Empirical Evidence from Natural Language Processing

UC Irvine School of Law Research Paper No. 2019-02
Number of pages: 47 Posted: 12 Jan 2019
Elliott Ash and Omri Y. Marian
ETH Zurich and University of California, Irvine School of Law
Downloads 43 (393,931)

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Intergovernmental Organizations, OECD, International Tax, International Law Tax Treaties, Harmonization, Natural Language Processing

19.

A Critique of BEAT Critiques

Columbia Journal of Tax Law Tax Matters, Vol. 10, No. 1, 2018
Number of pages: 7 Posted: 31 Dec 2018
Omri Y. Marian
University of California, Irvine School of Law
Downloads 31 (440,965)

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TCJA, BEAT, International Tax, Tax Refrom

Other Papers (1)

Total Downloads: 73    Citations: 0
1.

What 'Assault' on American Companies?

81 Tax Notes International 265 (Jan. 18, 2016)
Number of pages: 3 Posted: 21 Jan 2016
Omri Y. Marian
University of California, Irvine School of Law
Downloads 73

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