Ilan Benshalom

Hebrew University of Jerusalem - Faculty of Law

Mount Scopus, 91905

Israel

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 10,594

SSRN RANKINGS

Top 10,594

in Total Papers Downloads

3,455

CITATIONS

2

Scholarly Papers (15)

1.

Formulary Apportionment: Myths and Prospects - Promoting Better International Tax Policy and Utilizing the Misunderstood and Under-Theorized Formulary Alternative

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-029, U of Michigan Public Law Working Paper No. 221
Number of pages: 30 Posted: 16 Oct 2010 Last Revised: 14 Apr 2015
Reuven S. Avi-Yonah and Ilan Benshalom
University of Michigan Law School and Hebrew University of Jerusalem - Faculty of Law
Downloads 752 (19,393)

Abstract:

Transfer Pricing, Arm's Length Standard, Formulary Apportionment

2.

The New Poor at Our Gates: Global Justice Implications for International Trade and Tax Law

New York University Law Review, Vol. 85, 2009, Northwestern Public Law Research Paper No. 08-43
Number of pages: 60 Posted: 08 Jan 2009 Last Revised: 14 Apr 2015
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Downloads 407 (50,166)
Citation 1

Abstract:

Global distributive justice, relational duties, international trade, international taxation, fair trade, global inequality, global poverty

3.

The Quest to Tax Interest Income: Stages in the Development of International Taxation

Virginia Tax Review, Vol. 27, p. 631, 2008, Northwestern Public Law Research Paper No. 08-13
Number of pages: 79 Posted: 17 Apr 2008 Last Revised: 14 Apr 2015
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Downloads 309 (71,102)

Abstract:

International taxation, tax competition, earnings-stripping, historical development of tax systems, sourcing

4.

The Dual Subsidy Theory of Charitable Deductions

Indiana Law Journal, Vol. 84, Northwestern Public Law Research Paper No. 08-09
Number of pages: 47 Posted: 08 Apr 2008 Last Revised: 14 Apr 2015
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Downloads 247 (90,725)

Abstract:

charitable deductions, corporate philanthropy, democratic decision making, majority decision making process, tax expenditures

5.

Sourcing the 'Unsourcable': The Cost Sharing Regulations and the Sourcing of Affiliated Intangible-Related Transactions

Virginia Tax Review, Vol. 26, No. 3, 2007, Northwestern Public Law Research Paper No. 08-07
Number of pages: 78 Posted: 02 Apr 2008 Last Revised: 14 Apr 2015
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Downloads 239 (91,071)

Abstract:

cost sharing, transfer pricing, international taxation, related party transactions

6.

Rethinking the Source of the Arm's-Length Transfer Pricing Problem

Virginia Tax Review, Vol. 32, No. 3, 2013, pp. 425-459
Number of pages: 35 Posted: 08 May 2013
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Downloads 227 (76,779)

Abstract:

7.

The Quest to Tax Financial Income in a Global Economy: Emerging to an Allocation Phase

Virginia Tax Review, Vol. 28, 2008, Northwestern Public Law Research Paper No. 08-42
Number of pages: 59 Posted: 02 Dec 2008
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Downloads 210 (110,060)

Abstract:

Transfer Pricing, Unitary systems, Formulary sourcing, Multinational Enterprises, Financial Institutions, OECD, Earnings-Stripping, Thin-Capitalization, Financial Assets

8.

A Comprehensive Solution for a Targeted Problem: A Critique of the European Union's Home State Taxation Initiative

European Taxation, Vol. 48, p. 630, 2008, Northwestern Public Law Research Paper No. 08-21
Number of pages: 54 Posted: 02 Jul 2008 Last Revised: 14 Apr 2015
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Downloads 186 (121,360)

Abstract:

Corporate Taxation, Home State Taxation, CCCTB, Common Consolidated Tax Base, Formulary allocation, Unitary allocation, tax allocation, EU corporate tax reforms

9.

Taxing Cash

Columbia Journal of Tax Law, Vol. 4, No. 1, 2012, pp. 65-93
Number of pages: 29 Posted: 01 Jan 2013
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Downloads 93 (185,980)

Abstract:

10.

How to Redistribute? A Critical Examination of Methods to Promote Global Wealth Redistribution

University of Toronto Faculty of Law Review, Forthcoming
Number of pages: 32 Posted: 03 Nov 2013
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Downloads 76 (213,622)

Abstract:

International wealth redistribution, International taxation

11.

Rethinking International Distributive Justice: Fairness as Insurance

Boston University International Law Journal, May 2013 (Forthcoming)
Number of pages: 37 Posted: 01 Jan 2013
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Downloads 70 (242,932)

Abstract:

12.

Who Should Decide Whether the Apple Is Rotten? Tax Disclosure and Corporate Political Agency

Columbia Journal of Tax Law, Forthcoming, Hebrew University of Jerusalem Legal Research Paper No. 15-14
Number of pages: 33 Posted: 26 Feb 2015 Last Revised: 03 Sep 2015
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Downloads 55 (213,622)

Abstract:

13.

How to Live with a Tax Code with Which You Disagree: Doctrine, Optimal Tax, Common Sense, and the Debt-Equity Distinction

North Carolina Law Review, Vol. 88, No. 4, pp. 1217-1273, 2010
Number of pages: 58 Posted: 03 Dec 2012
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Downloads 43 (321,529)
Citation 1

Abstract:

14.

Values and (Market) Valuations: A Critique of the Endowment Tax Consensus

Northwestern University Law Review, Vol. 104, No. 4, 2010
Number of pages: 48 Posted: 23 Dec 2012
Ilan Benshalom and Kendra Stead
Hebrew University of Jerusalem - Faculty of Law and Northwestern University - Pritzker School of Law
Downloads 33 (318,621)

Abstract:

15.

Corporate Political Agency

Hebrew University of Jerusalem Legal Research Paper No. 15-28
Number of pages: 37 Posted: 26 Feb 2015 Last Revised: 06 Nov 2015
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Downloads 29 (310,091)

Abstract: