Full Name	Avi-Yonah, Reuven S.
University/Affiliation	University of Michigan Law School
Title	Irwin I. Cohn Professor of Law; Director, International Tax LLM Program
Status	Tenured or Tenure-Track Faculty
Professor Type	Doctrinal
ORCID ID
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PathFinder Subjects
Taxation (64) Taxation--Transnational (52) Business and the Law (22) Taxation--Federal (17) Tax Policy (14) International Trade and the Law (12) Foreign Affairs (11) Investment (11) International Law (10) Treaties (9)
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Cited by Articles (0-5 Years)	514
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Cited by Articles (5+ Years) (By Year)	1,208

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Cited by Cases (0-5 Years)	3
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Cited by Cases (5+ Years)	1
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Accessed (Past 12 Months)	2,143
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ScholarRank	447
ScholarRank is an overall ranking based on the calculation of five HeinOnline ScholarCheck metrics. The Z-score for each of the five metrics is taken and then averaged; the final average is entered into standard competition ranking to produce the overall ScholarRank for each author. Further information on HeinOnline's ScholarRank may be found in our Knowledge Base.

Average Citations per Article	26.49
This metric counts the cumulative number of times this author has been cited by other articles, then divides this number by this author's total number of articles written, to calculate the average number of citations per article.
Average Citations per Document	17.57
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Self-Citations	49
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H-Index	19.00
The h-index is an author-level metric that attempts to measure both the productivity and citation impact of the publications of an author. The index is based on the set of the author's most cited papers and the number of citations that they have received in other publications. Further information on an h-index can be found here.

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98 results searching for (creator_facet:"Avi-Yonah, Reuven S." OR creator_facet:"Avi-Yonah" OR creator_facet:"Avi-Yonah, Reuven" OR creator_facet:"Avi-Yonah, R.S.") in Law Journal Library. , sorted by "Number of Times Cited by Articles"

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PathFinder Subjects: Globalization; Foreign Affairs; International Trade and the Law; Adoption; Parents and Children; Taxation--Transnational; Taxation; Economics Law

Cited by 298 Articles
Accessed 55 Times

Structure of International Taxation: A Proposal for Simplification [article]

Texas Law Review, Vol. 74, Issue 6 (May 1996), pp. 1301-1360

Avi-Yonah, Reuven S. (Cited 1722 times)

74 Tex. L. Rev. 1301 (1995-1996)

PathFinder Subjects: International Trade and the Law; Taxation--Transnational; Taxation; Banking and Finance Law; International Law; Legal History

Cited by 156 Articles
Accessed 65 Times

Corporations, Society, and the State: A Defense of the Corporate Tax [article]

Virginia Law Review, Vol. 90, Issue 5 (September 2004), pp. 1193-1256

Avi-Yonah, Reuven S. (Cited 1722 times)

90 Va. L. Rev. 1193 (2004)

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Humanities
1. Law
  1. Business and the Law
  2. Information Privacy

Industries
1. Housing and Real Estate
  1. Shelters

Social Sciences
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  1. Taxation
    1. Taxation--Federal

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PathFinder Subjects: Business and the Law; Taxation--Federal; Taxation; Shelters; Information Privacy

Cited by 102 Articles
Accessed 15 Times

International Taxation of Electronic Commerce [article]

Symposium on Taxation and Electronic Commerce

Tax Law Review, Vol. 52, Issue 3 (Spring 1997), pp. 507-556

Avi-Yonah, Reuven S. (Cited 1722 times)

52 Tax L. Rev. 507 (1996-1997)

PathFinder Subjects: Commerce; Electronic Commerce; Taxation--Transnational; Taxation; Local Taxation

Cited by 100 Articles
Accessed 27 Times

The Three Goals of Taxation [article]

Tax Law Review, Vol. 60, Issue 1 (Fall 2006), pp. 1-28

Avi-Yonah, Reuven S. (Cited 1722 times)

60 Tax L. Rev. 1 (2006-2007)

PathFinder Subjects: Taxation--Transnational; Taxation; Jurisprudence; Taxation--Federal; Debts

Cited by 94 Articles
Accessed 102 Times

The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation [article]

Virginia Tax Review, Vol. 15, Issue 1 (Summer 1995), pp. 89-160

Avi-Yonah, Reuven S. (Cited 1722 times)

15 Va. Tax Rev. 89 (1995-1996)

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  1. Business and the Law
  2. State and Local Government Law

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  1. State and Local Government Law
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    2. Taxation--Transnational

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PathFinder Subjects: Taxation--Transnational; Taxation; Business and the Law; State and Local Government Law; Taxation--Federal

Cited by 90 Articles
Cited by 3 Cases
Accessed 44 Times

Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade [article]

Stanford Environmental Law Journal, Vol. 28, Issue 1 (2009), pp. 3-50

Avi-Yonah, Reuven S. (Cited 1722 times); Uhlmann, David M. (Cited 339 times)

28 Stan. Envtl. L. J. 3 (2009)

PathFinder Subjects: Administrative Law; Climate Change; Environmental Law

Cited by 85 Articles
Accessed 433 Times

The Cyclical Transformations of the Corporate Form: A Historical Perspective on Corporate Social Responsibility [article]

Delaware Journal of Corporate Law, Vol. 30, Issue 3 (2005), pp. 767-818

Avi-Yonah, Reuven S. (Cited 1722 times)

30 Del. J. Corp. L. 767 (2005)

PathFinder Subjects: Legal History; Law and Society; Consumer Protection Law

Cited by 82 Articles
Accessed 99 Times

Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split [article]

Florida Tax Review, Vol. 9, Issue 5 (2009), pp. 497-554

Avi-Yonah, Reuven S. (Cited 1722 times); Clausing, Kimberly A. (Cited 128 times); Durst, Michael C. (Cited 119 times)

DOI: 10.5744/ftr.2009.1052

9 Fla. Tax Rev. 497 (2008-2011)

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  1. Business and the Law
  2. Corporations
    1. Multinational Corporations
2. Finance
  1. Investment
  2. Taxation
    1. Tax Rates
    2. Taxation--Transnational

Humanities
1. Law
  1. Business and the Law

Social Sciences
1. Government and Politics
  1. Taxation
    1. Tax Rates
    2. Taxation--Transnational

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PathFinder Subjects: Business and the Law; Multinational Corporations; Corporations; Tax Rates; Taxation; Investment; Taxation--Transnational

Cited by 74 Articles
Accessed 8 Times

10.

Citizens United and the Corporate Form [article]

Wisconsin Law Review, Vol. 2010, Issue 4 (2010), pp. 999-1048

Avi-Yonah, Reuven S. (Cited 1722 times)

2010 Wis. L. Rev. 999 (2010)

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PathFinder Subjects: Business and the Law; First Amendment; Politics (General); Jurisprudence; Legal History; Supreme Court of the United States

Cited by 60 Articles
Accessed 44 Times

11.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the 2017 Tax Legislation [article]

Minnesota Law Review, Vol. 103, Issue 3 (February 2019), pp. 1439-1522

Kamin, David (Cited 130 times); Gamage, David (Cited 469 times); Glogower, Ari (Cited 141 times); Kysar, Rebecca (Cited 360 times); Shanske, Darien (Cited 323 times); Avi-Yonah, Reuven (Cited 1722 times); Batchelder, Lily (Cited 311 times); Fleming, J. Clifton (Cited 633 times); Hemel, Daniel (Cited 700 times); Kane, Mitchell (Cited 215 times)

103 Minn. L. Rev. 1439 (2018-2019)

PathFinder Subjects: Business and the Law; International Trade and the Law; Legislation; Taxation--Federal; Taxation; Taxation--State and Local; Executive Branch; International Law; Politics (General)

Cited by 54 Articles
Accessed 51 Times

12.

International Tax as International Law [comments]

Essay

Tax Law Review, Vol. 57, Issue 4 (Summer 2004), pp. 483-502

Avi-Yonah, Reuven S. (Cited 1722 times)

57 Tax L. Rev. 483 (2003-2004)

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  1. Economic Development
    1. Developing Countries
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  1. Government (General)
    1. Sovereignty

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PathFinder Subjects: International Law; Developing Countries; Economic Development; Treaties; Foreign Affairs; United Nations; International Agencies; Sovereignty; Government (General)

Cited by 48 Articles
Accessed 67 Times

13.

Commentary [comments]

Commentary

Tax Law Review, Vol. 53, Issue 2 (Winter 2000), pp. 167-176

Avi-Yonah, Reuven S. (Cited 1722 times)

53 Tax L. Rev. 167 (1999-2000)

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Humanities
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  1. Comparative and Foreign Law
  2. International Law
2. Law

Social Sciences
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PathFinder Subjects: International Law; Jurisdiction; Administrative Law; Comparative and Foreign Law; Taxation--Transnational; Taxation

Cited by 47 Articles
Accessed 8 Times

14.

Why Tax the Rich - Efficiency, Equality, and Progressive Taxation [reviews]

Book Review

Yale Law Journal, Vol. 111, Issue 6 (April 2002), pp. 1391-1416

Avi-Yonah, Reuven S. (Cited 1722 times)

111 Yale L.J. 1391 (2001-2002)

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Humanities
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  1. Evidence

Social Sciences

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PathFinder Subjects: Taxation--Federal; Taxation; Taxation--Transnational; Children; Parents and Children; Domestic Relations; Economics Law; Evidence

Cited by 41 Articles
Accessed 21 Times

15.

All of a Piece throughout: The Four Ages of U.S. International Taxation [article]

Virginia Tax Review, Vol. 25, Issue 2 (Fall 2005), pp. 313-338

Avi-Yonah, Reuven S. (Cited 1722 times)

25 Va. Tax Rev. 313 (2005-2006)

PathFinder Subjects: Taxation--Transnational; Taxation; Maritime Law; Taxation--Federal; Credit

Cited by 37 Articles
Accessed 18 Times

16.

National Regulation of Multinational Enterprises: An Essay on Comity, Extraterritoriality, and Harmonization [article]

The Regulation of Foreign Direct Investment

Columbia Journal of Transnational Law, Vol. 42, Issue 1 (2003), pp. 5-34

Avi-Yonah, Reuven S. (Cited 1722 times)

42 Colum. J. Transnat'l L. 5 (2003-2004)

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  1. Investment

Humanities
1. International Relations
  1. International Commerce
    1. World Trade Organization
2. Law

Social Sciences
1. Community and Society Studies
  1. Human Rights Law
2. Economics
  1. International Commerce
    1. World Trade Organization

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PathFinder Subjects: Investment; World Trade Organization; International Commerce; Human Rights Law; Business and the Law; Law and Ethics; Professional Ethics in Law

Cited by 28 Articles
Accessed 25 Times

17.

(How) Should Trade Agreements Deal with Income Tax Issues [article]

Tax Law Review, Vol. 55, Issue 4 (Summer 2002), pp. 533-554

Slemrod, Joel (Cited 67 times); Avi-Yonah, Reuven (Cited 1722 times)

55 Tax L. Rev. 533 (2001-2002)

PathFinder Subjects: Subsidies; Finance (General); Environmental Law; Industry; International Trade and the Law; Lumber; Forestry; Natural Resources Law

Cited by 23 Articles
Accessed 10 Times

18.

Bridging the North/South Divide: International Redistribution and Tax Competition [article]

Michigan Journal of International Law, Vol. 26, Issue 1 (Fall 2004), pp. 371-388

Avi-Yonah, Reuven S. (Cited 1722 times)

26 Mich. J. Int'l L. 371 (2004-2005)

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Humanities
1. International Relations
  1. International Trade and the Law
2. Law
  1. Business and the Law
  2. International Trade and the Law

Social Sciences
1. Economics
  1. Economic Development
    1. Developing Countries
  2. International Trade and the Law
2. Government and Politics
  1. Politics (General)
  2. Taxation
    1. Taxation--Transnational

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PathFinder Subjects: Developing Countries; Economic Development; International Trade and the Law; Taxation--Transnational; Taxation; Business and the Law; Politics (General)

Cited by 21 Articles
Accessed 8 Times

19.

Evaluating BEPS: A Reconsideration of the Benefits Principle and Proposal for UN Oversight [article]

Harvard Business Law Review, Vol. 6, Issue 2 (Summer 2016), pp. 185-238

Avi-Yonah, Reuven S. (Cited 1722 times); Xu, Haiyan (Cited 52 times)

6 Harv. Bus. L. Rev. 185 (2016)

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    1. Financial Services
  2. Taxation
    1. Tax Policy
    2. Taxation--Federal
2. Military, War, and Peace Studies
  1. War

Humanities
1. International Relations
  1. War
2. Law
  1. Criminal Law and Procedure

Social Sciences

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PathFinder Subjects: Tax Policy; Taxation; Taxation--Federal; Criminal Law and Procedure; War; Financial Services; Finance (General); Industry

Cited by 19 Articles
Accessed 72 Times

20.

From Income to Consumption Tax: Some International Implications [article]

San Diego Law Review, Vol. 33, Issue 4 (Fall 1996), pp. 1329-1354

Avi-Yonah, Reuven S. (Cited 1722 times)

33 San Diego L. Rev. 1329 (1996)

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  1. Commerce

Humanities
1. International Relations
  1. International Law
  2. International Trade and the Law
2. Law
  1. International Law
  2. International Trade and the Law

Social Sciences
1. Community and Society Studies
  1. Social Group Issues
    1. Discrimination
2. Economics
  1. Commerce
  2. International Trade and the Law

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PathFinder Subjects: International Law; Commerce; Discrimination; Social Group Issues; International Trade and the Law

Cited by 18 Articles
Accessed 2 Times

21.

Who Invented the Single Tax Principle: An Essay on the History of U.S. Treaty Policy [article]

Part I: The 100th Anniversary of the Revenue Act of 1913: Marking a Century of Income Tax Law in the United States

New York Law School Law Review, Vol. 59, Issue 2 (2014-2015), pp. 305-316

Avi-Yonah, Reuven S. (Cited 1722 times)

59 N.Y. L. Sch. L. Rev. 305 (2014-2015)

PathFinder Subjects: Legal History; Tax Policy; Taxation; Banking and Finance Law; Investment

Cited by 18 Articles
Accessed 40 Times

22.

The Effective Tax Rates of the Largest U.S. and EU Multinationals [article]

Symposium on International Taxation and Competitiveness

Tax Law Review, Vol. 65, Issue 3 (Spring 2012), pp. 375-390

Avi-Yonah, Reuven S. (Cited 1722 times); Lahav, Yaron (Cited 16 times)

65 Tax L. Rev. 375 (2011-2012)

PathFinder Subjects: Tax Rates; Taxation; Tax Policy; Investment; Taxation--Transnational

Cited by 16 Articles
Accessed 29 Times

23.

The OECD Harmful Tax Competition Report: A Retrospective after a Decade [article]

Symposium: Ruling the World: Generating International Legal Norms

Brooklyn Journal of International Law, Vol. 34, Issue 3 (2009), pp. 783-796

Avi-Yonah (Cited 1722 times)

34 Brook. J. Int'l L. 783 (2008-2009)

PathFinder Subjects: Treaties; Foreign Affairs; Business and the Law; Taxation--Transnational; Taxation

Cited by 15 Articles
Accessed 21 Times

24.

Summary and Recommendations [notes]

Symposium on Designing a Federal VAT Part I

Tax Law Review, Vol. 63, Issue 2 (Winter 2010), pp. 285-300

Avi-Yonah, Reuven S. (Cited 1722 times)

63 Tax L. Rev. 285 (2009-2010)

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  1. Banks and Banking
    1. Electronic Funds Transfer

Humanities
1. International Relations
  1. Comparative and Foreign Law
2. Law
  1. Comparative and Foreign Law

Natural and Formal Sciences
1. Science and Technology
  1. Science, Technology, and the Law
  2. Technology

Social Sciences
1. Economics
  1. Prices

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PathFinder Subjects: Prices; Comparative and Foreign Law; Electronic Funds Transfer; Banks and Banking; Science, Technology, and the Law; Technology

Cited by 14 Articles
Accessed 4 Times

25.

China and BEPS [article]

Laws, Vol. 7, Issue 1 (March 2018), pp. 1-26

Avi-Yonah, Reuven (Cited 1722 times); Xu, Haiyan (Cited 52 times)

7 Laws 1 (2018)

PathFinder Subjects: Tax Policy; Taxation; Environmental Law; Taxation--Transnational

Cited by 13 Articles
Cited by 1 Case
Accessed 10 Times

26.

The Case for Dividend Deduction [article]

Tax Lawyer, Vol. 65, Issue 1 (Fall 2011), pp. 3-14

Avi-Yonah, Reuven S. (Cited 1722 times); Chenchinski, Amir C. (Cited 12 times)

65 Tax Law. 3 (2011-2012)

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  1. Business and the Law
  2. Limited Liability Companies
2. Finance
  1. Banking and Finance Law
  2. Debts

Humanities
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Social Sciences
1. Criminal Justice
  1. Criminal Law and Procedure
2. Economics
  1. Banking and Finance Law

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PathFinder Subjects: Business and the Law; Criminal Law and Procedure; Limited Liability Companies; Debts; Banking and Finance Law

Cited by 12 Articles
Accessed 13 Times

27.

Treatment of Corporate Preference Items under an Integrated Tax System: A Comparative Analysis [article]

Tax Lawyer, Vol. 44, Issue 1 (Fall 1990), pp. 195-216

Avi-Yonah, Reuven S. (Cited 1722 times)

44 Bull. Sec. Tax'n 195 (1990-1991)

PathFinder Subjects: Taxation--Transnational; Taxation; Treaties; Foreign Affairs

Cited by 12 Articles
Accessed 2 Times

28.

Problems with Destination - Based Corporate Taxes and the Ryan Blueprint [article]

Columbia Journal of Tax Law, Vol. 8, Issue 2 (2017), pp. 229-256

Avi-Yonah, Reuven S. (Cited 1722 times); Clausing, Kimberly (Cited 128 times)

DOI: 10.7916/cjtl.v8i2.2850

8 Colum. J. Tax L. 229 (2017)

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2. Land and Resource Use
  1. Land Use
    1. Urban Development

Humanities
1. Law
  1. Estates and Trusts
  2. Housing Law

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  1. Housing Law

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PathFinder Subjects: Taxation--Federal; Taxation; Taxation--Transnational; Estates and Trusts; Housing Law; Urban Development; Land Use

Cited by 11 Articles
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29.

Corporate Taxation and Corporate Social Responsibility [article]

New York University Journal of Law & Business, Vol. 11, Issue 1 (2014), pp. 1-30

Avi-Yonah, Reuven S. (Cited 1722 times)

11 N.Y.U. J.L. & Bus. 1 (2014-2015)

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PathFinder Subjects: Business and the Law; Corporate Taxation; Taxation; Law and Society; Tax Policy; Taxation--Federal; Taxation--Transnational; Hanging; Penology

Cited by 10 Articles
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30.

Comment on Peroni, Fleming and Shay, Getting Serious about Curtailing Deferral of U.S. Tax on Foreign Source Income [article]

SMU Law Review, Vol. 52, Issue 2 (Spring 1999), pp. 531-540

Avi-Yonah, Reuven S. (Cited 1722 times)

52 S.M.U. L. Rev. 531 (1999)

PathFinder Subjects: Arbitration; Dispute Resolution; Banking and Finance Law; Investment; Treaties; Foreign Affairs; International Trade and the Law; Taxation--Transnational; Taxation

Cited by 10 Articles

31.

And Yet It Moves: Taxation and Labor Mobility in the Twenty-First Century [article]

Tax Law Review, Vol. 67, Issue 2 (Winter 2014), pp. 169-184

Avi-Yonah, Reuven S. (Cited 1722 times)

67 Tax L. Rev. 169 (2013-2014)

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PathFinder Subjects: Labor Law; Taxation--Transnational; Taxation; Economics Law; Intellectual Property Law; Tax Policy; Precedents; Legal Practice and Procedure

Cited by 9 Articles
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32.

Evaluating BEPS [article]

Erasmus Law Review, Vol. 10, Issue 1 (August 2017), pp. 3-11

Avi-Yonah, Reuven S. (Cited 1722 times); Xu, Haiyan (Cited 52 times)

10 Erasmus L. Rev. 3 (2017)

PathFinder Subjects: Taxation--Transnational; Taxation; Tax Policy

Cited by 9 Articles
Accessed 110 Times

33.

Tax Stories and Tax Histories: Is There a Role for History in Shaping Tax Law [comments]

2003 Survey of Books Relating to the Law: XVIII. Taxation

Michigan Law Review, Vol. 101, Issue 6 (May 2003), pp. 2227-2237

Avi-Yonah, Reuven S. (Cited 1722 times)

101 Mich. L. Rev. 2227 (May 2003)

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PathFinder Subjects: Legal History; Taxation--Federal; Taxation; International Law; South Africa; Countries, Areas, and Regions; Remedies

Cited by 7 Articles
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34.

Treating Tax Issues through Trade Regimes [comments]

Symposium: International Tax Policy in the New Millenium: Panel IV: The Pursuit of National Tax Policies in a Globalized Environment: Commentaries

Brooklyn Journal of International Law, Vol. 26, Issue 4 (2001), pp. 1683-1692

Avi-Yonah, Reuven S. (Cited 1722 times)

26 Brook. J. Int'l L. 1683 (2000-2001)

PathFinder Subjects: International Trade and the Law; Dispute Resolution

Cited by 6 Articles
Accessed 8 Times

35.

The Report of the President's Advisory Panel on Federal Tax Reform: A Critical Assessment and a Proposal [article]

SMU Law Review, Vol. 59, Issue 2 (Spring 2006), pp. 551-588

Avi-Yonah, Reuven S. (Cited 1722 times)

59 S.M.U. L. Rev. 551 (2006)

PathFinder Subjects: Debts; Taxation--Transnational; Taxation

Cited by 6 Articles
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36.

Taxation in Developing Countries: Some Recent Support and Challenges to the Conventional View [article]

Virginia Tax Review, Vol. 27, Issue 1 (Summer 2007), pp. 1-22

Avi-Yonah, Reuven (Cited 1722 times); Margalioth, Yoram (Cited 97 times)

27 Va. Tax Rev. 1 (2007-2008)

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PathFinder Subjects: Comparative and Foreign Law; Developing Countries; Economic Development; Taxation--Transnational; Taxation; Commerce; Electronic Commerce; Income Taxation

Cited by 6 Articles
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37.

Globalization, Law & (and) Development: Introduction and Overview [comments]

Globalization, Law & Development Conference: Introduction

Michigan Journal of International Law, Vol. 26, Issue 1 (Fall 2004), pp. 1-12

Barr, Michael S. (Cited 436 times); Avi-Yonah, Reuven S. (Cited 1722 times)

26 Mich. J. Int'l L. 1 (2004-2005)

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PathFinder Subjects: Economics Law; Globalization; Foreign Affairs; Human Rights Law; International Trade and the Law; Religion and the Law; Labor Law

Cited by 6 Articles
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38.

Symposium on International Taxation and Competitiveness: Foreword [comments]

Symposium on International Taxation and Competitiveness: Foreword

Tax Law Review, Vol. 65, Issue 3 (Spring 2012), pp. 313-322

Avi-Yonah, Reuven S. (Cited 1722 times); Sartori, Nicola (Cited 6 times)

65 Tax L. Rev. 313 (2011-2012)

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Cited by 5 Articles
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39.

A Global Treaty Override: The New OECD Multilateral Tax Instrument and Its Limits [article]

Michigan Journal of International Law, Vol. 39, Issue 2 (Spring 2018), pp. 155-216

Avi-Yonah, Reuven S. (Cited 1722 times); Xu, Haiyan (Cited 52 times)

39 Mich. J. Int'l L. 155 (2018)

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PathFinder Subjects: International Trade and the Law; Taxation--Transnational; Taxation; Treaties; Foreign Affairs

Cited by 5 Articles
Accessed 43 Times

40.

BEPS, ATAP, and the New Tax Dialogue: A Transatlantic Competition [comments]

Intertax, Vol. 46, Issue 11 (November 2018), pp. 885-904

Avi-Yonah, Reuven (Cited 1722 times); Mazzoni, Gianluca (Cited 7 times)

46 Intertax 885 (2018)

Cited by 4 Articles

41.

Hanging Together: A Multilateral Approach to Taxing Multinationals [article]

Michigan Business & Entrepreneurial Law Review, Vol. 5, Issue 2 (Spring 2016), pp. 137-160

Avi-Yonah, Reuven S. (Cited 1722 times)

5 Mich. Bus. & Entrepreneurial L. Rev. 137 (2015-2016)

PathFinder Subjects: Hanging; Penology; Taxation--Transnational; Taxation; Corporate Taxation

Cited by 4 Articles
Accessed 6 Times

42.

A Positive Dialectic: BEPS and the United States [comments]

Symposium on Ruth Mason, "The Transformation of International Tax": Essay

AJIL Unbound, Vol. 114, pp. 255-259

Avi-Yonah, Reuven S. (Cited 1722 times)

DOI: 10.1017/aju.2020.51

114 AJIL Unbound 255 (2020)

PathFinder Subjects: Taxation--Transnational; Taxation; Banking and Finance Law; Investment

Cited by 4 Articles
Accessed 4 Times

43.

Formulary Apportionment - Myths and Prospects [article]

World Tax Journal, Vol. 2011, Issue 3 (October 2011), pp. 371-399

Avi-Yonah, Reuven S. (Cited 1722 times); Benshalom, Ilan (Cited 151 times)

2011 World Tax J. 371 (2011)

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Cited by 4 Articles
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44.

Comment on Shay and Summers: Selecte International Aspects of Fundamental Tax Proposals [comments]

Comment

University of Miami Law Review, Vol. 51, Issue 4 (March 1997), pp. 1085-1092

Avi-Yonah, Reuven S. (Cited 1722 times)

51 U. Miami L. Rev. 1085 (1996-1997)

PathFinder Subjects: International Law; Corporate Taxation; Taxation; Taxation--Transnational

Cited by 4 Articles
Accessed 1 Time

45.

Constructive Unilateralism: U.S. Leadership and International Taxation [article]

International Tax Journal, Vol. 42, Issue 2 (March-April 2016), pp. 17-24

Avi-Yonah, Reuven S. (Cited 1722 times)

42 Int'l Tax J. 17 (2016)

PathFinder Subjects: Taxation--Transnational; Taxation; Tax Policy

Cited by 4 Articles
Accessed 4 Times

46.

Stanley Surrey, the 1981 US Model, and the Single Tax Principle [notes]

Intertax, Vol. 49, Issue 8-9 (August/September 2021), pp. 729-739

Mazzoni, Gianluca (Cited 7 times); Avi-Yonah, Reuven (Cited 1722 times)

49 Intertax 729 (2021)

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Cited by 3 Articles

47.

The Case for Retaining the Corporate AMT [comments]

Symposium: Incremental and Fundamental Tax Reform: Corporate Tax: Commentary

SMU Law Review, Vol. 56, Issue 1 (Winter 2003), pp. 333-342

Avi-Yonah, Reuven S. (Cited 1722 times)

56 S.M.U. L. Rev. 333 (2003)

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48.

Corporate and International Tax Reform: Proposals for the Second Obama Administration (and Beyond) [article]

Symposium: Tax Advice for the Second Obama Administration

Pepperdine Law Review, Vol. 40, Special Issue (2013), pp. 1365-1372

Avi-Yonah, Reuven S. (Cited 1722 times)

40 Pepp. L. Rev. 1365 (2012-2013)

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Cited by 3 Articles

49.

Should Corporate Tax Returns Be Public? [comments]

Proceedings of the 2014 Symposium: Tax and Corporate Social Responsibility: Panel 2

New York University Journal of Law & Business, Vol. 11, Issue 1 (2014), pp. 159-190

Kamin, David (Cited 130 times); Blank, Joshua D. (Cited 275 times); Christians, Allison (Cited 324 times); Avi-Yonah, Reuven S. (Cited 1722 times); Barnes, Peter A. (Cited 2 times)

11 N.Y.U. J.L. & Bus. 159 (2014-2015)

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50.

More Open Issues Regarding the Consolidated Corporate Tax Base in the European Union [comments]

Symposium on Corporate Tax Policy in the European Union: Commentary

Tax Law Review , Vol. 62, Issue 1 (Fall 2008), pp. 119-124

Avi-Yonah, Reuven (Cited 1722 times); Clausing, Kimberly (Cited 128 times)

62 Tax L. Rev. 119 (2008-2009)

PathFinder Subjects: European Union; Countries, Areas, and Regions; Investment

Cited by 2 Articles
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51.

GAARs and the Nexus Between Statutory Interpretation and Legislative Drafting: Lessons for the U.S. from Canada [article]

Accounting, Economics, and Law: A Convivium, Vol. 7, Issue 1 (2017), pp. 1-[iii]

Avi-Yonah, Reuven S. (Cited 1722 times); Pichhadze, Amir (Cited 3 times)

7 Account. Econ. Law 1 (2017)

PathFinder Subjects: Statutory Interpretation; Courts; Shelters; South Africa; Countries, Areas, and Regions; Legislation

Cited by 2 Articles
Accessed 10 Times

52.

All or Nothing: The Obama Budget Proposals and BEPS [article]

International Tax Journal, Vol. 41, Issue 2 (March-April 2015), pp. 17-18

Avi-Yonah, Reuven S. (Cited 1722 times)

41 Int'l Tax J. 17 (2015)

PathFinder Subjects: Labor Law; Evidence; Remedies

Cited by 2 Articles

53.

The Case for a Destination-Based Corporate Tax [article]

International Tax Journal, Vol. 41, Issue 5 (September-October 2015), pp. 11-12

Avi-Yonah, Reuven S. (Cited 1722 times)

41 Int'l Tax J. 11 (2015)

Cited by 2 Articles

54.

Minimum Taxation in the United States in the Context of GloBE [article]

Intertax, Vol. 50, Issue 10 (October 2022), pp. 673-677

Avi-Yonah, Reuven S. (Cited 1722 times); Salaimi, Mohanad (Cited 1 times)

50 Intertax 673 (2022)

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55.

Why Study Tax History? [reviews]

Intertax, Vol. 48, Issue 6-7 (June 2020), pp. 687-689

Avi-Yonah, Reuven (Cited 1722 times)

48 Intertax 687 (2020)

Full Text Not Currently Available in HeinOnline

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56.

COVID-19 and US Tax Policy: What Needs to Change? [notes]

Intertax, Vol. 48, Issue 8-9 (August 2020), pp. 790-793

Avi-Yonah, Reuven S. (Cited 1722 times)

48 Intertax 790 (2020)

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57.

If Not Now, When: U.S. Tax Treaties with Latin America after TCJA [article]

International Tax Journal, Vol. 45, Issue 4 (July-August 2019), pp. 51-[ii]

Avi-Yonah, Reuven S. (Cited 1722 times)

45 Int'l Tax J. 51 (2019)

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PathFinder Subjects: Developing Countries; Economic Development; International Law; Taxation--Transnational; Taxation; Investment

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58.

Constructive Dialogue: BEPS and the TCJA [article]

International Tax Journal, Vol. 46, Issue 2 (March-April 2020), pp. 25-50

Avi-Yonah, Reuven S. (Cited 1722 times)

46 Int'l Tax J. 25 (2020)

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PathFinder Subjects: Congress; Legislative Branch; Taxation--Transnational; Taxation; Business and the Law; Corporations: Foreign; Corporations

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Accessed 6 Times

59.

Stapled Securities - The next Big Thing for Income Trusts: Useful Lessons from the US Experience with Stapled Shares [article]

Canadian Tax Journal, Vol. 55, Issue 2 (July 2007), pp. 247-[i]

Avi-Yonah, Reuven (Cited 1722 times); Edgar, Tim (Cited 48 times); Shaheen, Fadi (Cited 44 times)

55 Can. Tax J. 247 (2007-2008)

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Cited by 1 Article
Accessed 2 Times

60.

A New Framework for Digital Taxation [article]

Harvard International Law Journal, Vol. 63, Issue 2 (Spring 2022), pp. 279-342

Avi-Yonah, Reuven (Cited 1722 times); Kim, Young Ran (Cited 54 times); Sam, Karen (Cited 1 times)

63 Harv. Int'l L.J. 279 (2022)

PathFinder Subjects: Taxation--Transnational; Taxation

Cited by 1 Article
Accessed 122 Times

61.

Between Formulary Apportionment and the OECD Guidelines: A Proposal for Reconciliation [article]

World Tax Journal, Vol. 2010, Issue 1 (February 2010), pp. 3-18

Avi-Yonah, Reuven S. (Cited 1722 times)

2010 World Tax J. 3 (2010)

PathFinder Subjects: Prices; Taxation--Transnational; Taxation; South Africa; Countries, Areas, and Regions

Cited by 1 Article
Accessed 18 Times

62.

Risk, Rents and Regressivity Revisited [article]

Australian Tax Forum, Vol. 24, pp. 41-58

Avi-Yonah, Reuven S. (Cited 1722 times)

24 Austl. Tax F. 41 (2009)

PathFinder Subjects: Debts; Taxation--Transnational; Taxation; Income Taxation; Taxation--Federal

Cited by 1 Article
Accessed 3 Times

63.

Inversions and Competitiveness: Reflections in the Wake of Pfizer-Allergan [article]

International Tax Journal, Vol. 41, Issue 6 (November-December 2015), pp. 39-46

Avi-Yonah, Reuven S. (Cited 1722 times); Marian, Omri (Cited 223 times)

41 Int'l Tax J. 39 (2015)

PathFinder Subjects: Business and the Law; Taxation--Federal; Taxation; Taxation--Transnational

Cited by 1 Article
Accessed 14 Times

64.

Back to the Future - Medtronic and the Future of Transfer Pricing [article]

International Tax Journal, Vol. 42, Issue 4 (July-August 2016), pp. 33-[ii]

Avi-Yonah, Reuven S. (Cited 1722 times)

42 Int'l Tax J. 33 (2016)

PathFinder Subjects: Environmental Law; Intellectual Property Law; Taxation--Transnational; Taxation

Cited by 1 Article
Accessed 11 Times

65.

Be Careful What You Wish For: Reducing Inequality in the Twenty-First Century [reviews]

2018 Survey of Books Related to the Law: Reviews

Michigan Law Review, Vol. 116, Issue 6 (April 2018), pp. 1001-1018

Avi-Yonah, Reuven S. (Cited 1722 times); Avi-Yonah, Orli K. (Cited 1 times)

116 Mich. L. Rev. 1001 (2017-2018)

PathFinder Subjects: Economics Law; Law and Society; Legal History; Jurisprudence

Cited by 1 Article
Accessed 7 Times

66.

Stanley Surrey, the Code and the Regime [article]

Florida Tax Review, Vol. 25, Issue 1 (Fall 2021), pp. 119-139

Avi-Yonah, Reuven (Cited 1722 times); Fishbien, Nir (Cited 11 times)

25 Fla. Tax Rev. 119 (2021-2022)

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HeinOnline's PathFinder

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