Legal Form or Unfair Substance? A Symposium Around the Controlled Foreign Company (CFC) Rule.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, n. 2, p. 271, doi. 10.1515/ael-2024-0105
- By:
- Publication type:
- Article
Works matching AU Avi-Yonah, Reuven
Results: 54
1
2
Proposals for International Tax Reform: Problem or Opportunity?
- Published in:
- Challenge (05775132), 2017, v. 60, n. 1, p. 51, doi. 10.1080/05775132.2016.1272968
- By:
- Publication type:
- Article
3
Taxation and Inequality.
- Published in:
- Challenge (05775132), 2014, v. 57, n. 3, p. 97, doi. 10.2753/0577-5132570305
- By:
- Publication type:
- Article
4
THE DUBIOUS CONSTITUTIONAL ORIGINS OF TREATY OVERRIDES: A RESPONSE TO ROSENBLOOM AND SHAHEEN.
- Published in:
- Florida Tax Review, 2022, v. 26, n. 1, p. 287
- By:
- Publication type:
- Article
5
STANLEY SURREY, THE CODE AND THE REGIME.
- Published in:
- Florida Tax Review, 2021, v. 25, n. 1, p. 119
- By:
- Publication type:
- Article
6
The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath.
- Published in:
- International Tax & Public Finance, 2005, v. 12, n. 1, p. 87, doi. 10.1007/s10797-005-6397-x
- By:
- Publication type:
- Article
7
The BEAT and the BITs: Can the United States be Sued over the BEAT?
- Published in:
- International Tax Journal, 2022, v. 48, n. 3, p. 51
- By:
- Publication type:
- Article
8
First Impressions of the International Tax Provisions of BBB: A Reasonable Compromise.
- Published in:
- International Tax Journal, 2022, v. 48, n. 1, p. 13
- By:
- Publication type:
- Article
9
Tax Treaties, the Constitution, and the Noncompulsory Payment Rule.
- Published in:
- International Tax Journal, 2021, v. 47, n. 3, p. 41
- By:
- Publication type:
- Article
10
The Worst Tax Law Ever Enacted?
- Published in:
- International Tax Journal, 2021, v. 47, n. 1, p. 45
- By:
- Publication type:
- Article
11
Constructive Dialogue: BEPS and the TCJA.
- Published in:
- International Tax Journal, 2020, v. 46, n. 2, p. 25
- By:
- Publication type:
- Article
12
If Not Now, When? U.S. Tax Treaties with Latin America After TCJA.
- Published in:
- International Tax Journal, 2019, v. 45, n. 4, p. 51
- By:
- Publication type:
- Article
13
Back to the Future? Medtronic and the Future of Transfer Pricing.
- Published in:
- International Tax Journal, 2016, v. 42, n. 4, p. 33
- By:
- Publication type:
- Article
14
Constructive Unilateralism: U.S. Leadership and International Taxation.
- Published in:
- International Tax Journal, 2016, v. 42, n. 2, p. 17
- By:
- Publication type:
- Article
15
Inversions and Competitiveness: Reflections in the Wake of Pfizer-Allergan.
- Published in:
- International Tax Journal, 2015, v. 41, n. 6, p. 39
- By:
- Publication type:
- Article
16
The Case for a Destination-Based Corporate Tax.
- Published in:
- International Tax Journal, 2015, v. 41, n. 5, p. 11
- By:
- Publication type:
- Article
17
All or Nothing? The Obama Budget Proposals and BEPS.
- Published in:
- International Tax Journal, 2015, v. 41, n. 2, p. 17
- By:
- Publication type:
- Article
18
CORPORATE TAXATION AND CORPORATE SOCIAL RESPONSIBILITY.
- Published in:
- New York University Journal of Law & Business, 2014, v. 11, n. 1, p. 1
- By:
- Publication type:
- Article
19
The Historical Evolution of Corporate Social Responsibility: A Foreword to the ELI Guidance.
- Published in:
- Accounting, Economics & Law, 2025, v. 15, p. s5, doi. 10.1515/ael-2024-0050
- By:
- Publication type:
- Article
20
Do Lawyers Need Economists? Review of Katja Langenbucher, Economic Transplants: On Lawmaking for Corporations and Capital Markets (Cambridge U. Press, 2017).
- Published in:
- Accounting, Economics & Law, 2022, v. 12, n. 3, p. 269, doi. 10.1515/ael-2020-0018
- By:
- Publication type:
- Article
21
International Tax Avoidance - Introduction.
- Published in:
- Accounting, Economics & Law, 2017, v. 7, n. 1, p. 64, doi. 10.1515/ael-2016-0071
- By:
- Publication type:
- Article
22
GAARs and the Nexus between Statutory Interpretation and Legislative Drafting: Lessons for the U.S. from Canada.
- Published in:
- Accounting, Economics & Law, 2017, v. 7, n. 1, p. 39, doi. 10.1515/ael-2015-0019
- By:
- Publication type:
- Article
23
CONSTITUTIONAL REVIEW OF FEDERAL TAX LEGISLATION.
- Published in:
- University of Illinois Law Review, 2023, v. 2023, n. 1, p. 1
- By:
- Publication type:
- Article
24
TAX STORIES AND TAX HISTORIES: IS THERE A ROLE FOR HISTORY IN SHAPING TAX LAW?
- Published in:
- 2003
- By:
- Publication type:
- Book Review
25
TAX HARMONY: THE PROMISE AND PITFALLS OF THE GLOBAL MINIMUM TAX.
- Published in:
- Michigan Journal of International Law, 2022, v. 43, n. 3, p. 505, doi. 10.36642/mjil.43.3.tax
- By:
- Publication type:
- Article
26
A GLOBAL TREATY OVERRIDE? THE NEW OECD MULTILATERAL TAX INSTRUMENT AND ITS LIMITS.
- Published in:
- Michigan Journal of International Law, 2018, v. 39, n. 2, p. 155
- By:
- Publication type:
- Article
27
INTRODUCTION.
- Published in:
- Michigan Journal of International Law, 2017, v. 38, n. 2, p. 161
- By:
- Publication type:
- Article
28
FEDERALIZING TAX JUSTICE.
- Published in:
- Indiana Law Review, 2020, v. 53, n. 3, p. 461
- By:
- Publication type:
- Article
29
PILLAR 2 AND THE BITs.
- Published in:
- 2023
- By:
- Publication type:
- Letter to the Editor
30
Stapled Securities--"The Next Big Thing" for Income Trusts? Useful Lessons from the US Experience with Stapled Shares.
- Published in:
- Canadian Tax Journal / Revue Fiscale Canadienne, 2007, v. 55, n. 2, p. 247
- By:
- Publication type:
- Article
31
Evaluating BEPS.
- Published in:
- Erasmus Law Review, 2017, v. 10, n. 1, p. 3, doi. 10.5553/ELR.000080
- By:
- Publication type:
- Article
32
Who Invented the Single Tax Principle?: An Essay on the History of U.S. Treaty Policy.
- Published in:
- 2014
- By:
- Publication type:
- Essay
33
Combating Global Climate Change: Why a Carbon Tax Is a Better Response to Global Warming Than Cap and Trade.
- Published in:
- Stanford Environmental Law Journal, 2009, v. 28, n. 1, p. 3
- By:
- Publication type:
- Article
34
Rethinking Taxing Excess Profits.
- Published in:
- Tax Lawyer, 2024, v. 77, n. 3, p. 269
- By:
- Publication type:
- Article
35
Rethinking Taxing Excess Profits.
- Published in:
- Tax Lawyer, 2024, v. 77, n. 2, p. 269
- By:
- Publication type:
- Article
36
A New Framework for Taxing Cryptocurrencies.
- Published in:
- Tax Lawyer, 2023, v. 77, n. 1, p. 1
- By:
- Publication type:
- Article
37
The Case for Dividend Deduction.
- Published in:
- Tax Lawyer, 2011, v. 65, n. 1, p. 3
- By:
- Publication type:
- Article
38
A New Framework for Digital Taxation.
- Published in:
- Harvard International Law Journal, 2022, v. 63, n. 2, p. 279
- By:
- Publication type:
- Article
39
Periodic Adjustments and the Arm's Length Principle.
- Published in:
- International Tax Journal, 2025, v. 51, n. 2, p. 19
- By:
- Publication type:
- Article
40
Should the United States Abandon Citizenship-Based Taxation?
- Published in:
- International Tax Journal, 2025, v. 51, n. 1, p. 44
- By:
- Publication type:
- Article
41
Whither the UN Framework Convention?
- Published in:
- International Tax Journal, 2024, v. 50, n. 6, p. 30
- By:
- Publication type:
- Article
42
Whither LOB?
- Published in:
- International Tax Journal, 2024, v. 50, n. 2, p. 29
- By:
- Publication type:
- Article
43
Pillar 2 and the Credits.
- Published in:
- International Tax Journal, 2023, v. 49, n. 6, p. 51
- By:
- Publication type:
- Article
44
Reforming The Exit Tax.
- Published in:
- International Tax Journal, 2023, v. 49, n. 4, p. 37
- By:
- Publication type:
- Article
45
What Does the United States Get from Pillar 2?
- Published in:
- International Tax Journal, 2023, v. 49, n. 2, p. 29
- By:
- Publication type:
- Article
46
Why Does the United States Need the Global Minimum Tax?
- Published in:
- International Tax Journal, 2022, v. 48, n. 4, p. 57
- By:
- Publication type:
- Article
47
International Taxation, Globalization, and the Economic Digital Divide.
- Published in:
- Journal of International Economic Law, 2023, v. 26, n. 1, p. 101, doi. 10.1093/jiel/jgac068
- By:
- Publication type:
- Article
48
THE OECD HARMFUL TAX COMPETITION REPORT: A RETROSPECTIVE AFTER A DECADE.
- Published in:
- Brooklyn Journal of International Law, 2009, v. 34, n. 3, p. 783
- By:
- Publication type:
- Article
49
BE CAREFUL WHAT YOU WISH FOR? REDUCING INEQUALITY IN THE TWENTY-FIRST CENTURY.
- Published in:
- 2018
- By:
- Publication type:
- Book Review
50
SHOULD U.S. TAX LAW BE CONSTITUTIONALIZED? CENTENNIAL REFLECTIONS ON EISNER V. MACOMBER (1920).
- Published in:
- Duke Journal of Constitutional Law & Public Policy, 2021, v. 16, n. 1, p. 65
- By:
- Publication type:
- Article