Full Name	Brauner, Yariv
University/Affiliation	University of Florida
Title	Professor and Hugh Culverhouse Eminent Scholar Chair in Taxation
Status	Tenured or Tenure-Track Faculty
Professor Type	Doctrinal
ORCID ID	0000-0002-4558-3014
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PathFinder Subjects
Taxation (24) Taxation--Transnational (20) International Trade and the Law (10) Tax Policy (9) Business and the Law (7) Taxation--Federal (5) Foreign Affairs (3) Government (General) (3) Income Taxation (3) International Law (3)
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Cited by Articles (0-5 Years)	222
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Cited by Articles (5+ Years) (By Year)	136

This metric counts the number of times this author has been cited by other articles in HeinOnline beyond the past five years only. Citation sources include the Bluebook, Prince's Bieber Dictionary of Legal Abbreviations, and the Cardiff Index to Legal Abbreviations.
Cited by Cases (0-5 Years)	1
This metric counts the number of times this author has been cited by cases available in HeinOnline or via Fastcase within the past five years only.
Cited by Cases (5+ Years)	0
This metric counts the number of times this author has been cited by cases available in HeinOnline or via Fastcase beyond the past five years only.
Accessed (Past 12 Months)	575
This metric counts the cumulative number of times an author's articles have been accessed by HeinOnline users within a rolling 12 month period. In order for an author's article to count as accessed, the article must be clicked from either search results or by browsing to the article, or retrieved using the citation navigator.
ScholarRank	3,315
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	14.32
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	9.94
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 documents written, to calculate the average number of citations per document.
Self-Citations	20
This metric counts the cumulative number of an author's self-citations. This metric is not currently factored into the overall ScholarCheck ranking analysis.
H-Index	10.00
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.

Similar Author Names

An International Tax Regime in Crystallization [article]

Tax Law Review, Vol. 56, Issue 2 (Winter 2003), pp. 259-328

56 Tax L. Rev. 259 (2002-2003)

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PathFinder Subjects: International Trade and the Law; Treaties; Foreign Affairs; Criminal Law and Procedure; International Law

Cited by 89 Articles
Accessed 28 Times

What the BEPS? [article]

Florida Tax Review, Vol. 16, Issue 2 (2014), pp. 55-116

Brauner, Yariv (Cited 358 times)

DOI: 10.5744/ftr.2014.1602

16 Fla. Tax Rev. 55 (2014)

PathFinder Subjects: Business and the Law; Tax Policy; Taxation; Taxation--Transnational

Cited by 67 Articles
Accessed 149 Times

Value in the Eye of the Beholder: The Valuation of Intangibles for Transfer Pricing Purposes [article]

Virginia Tax Review, Vol. 28, Issue 1 (Summer 2008), pp. 79-164

Brauner, Yariv (Cited 358 times)

28 Va. Tax Rev. 79 (2008-2009)

PathFinder Subjects: Intellectual Property Law; Prices; Multinational Corporations; Corporations

Cited by 54 Articles
Cited by 1 Case
Accessed 36 Times

Treaties in the Aftermath of BEPS [article]

Symposium

Brooklyn Journal of International Law, Vol. 41, Issue 3 (2016), pp. 973-1042

Brauner, Yariv (Cited 358 times)

41 Brook. J. Int'l L. 973 (2015-2016)

PathFinder Subjects: Business and the Law; Tax Policy; Taxation

Cited by 22 Articles
Accessed 40 Times

International Trade and Tax Agreements May Be Coordinated, but Not Reconciled [article]

Virginia Tax Review, Vol. 25, Issue 1 (Summer 2005), pp. 251-312

Brauner, Yariv (Cited 358 times)

25 Va. Tax Rev. 251 (2005-2006)

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  1. International Trade and the Law
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PathFinder Subjects: International Trade and the Law; Taxation--Transnational; Taxation; Race, Ethnicity, and the Law

Cited by 21 Articles
Accessed 9 Times

McBEPS: The MLI - The First Multilateral Tax Treaty That Has Never Been [article]

Intertax, Vol. 46, Issue 1 (January 2018), pp. 6-17

Brauner, Yariv (Cited 358 times)

46 Intertax 6 (2018)

Cited by 21 Articles
Accessed 4 Times

The Non-Sense Tax: A Reply to New Corporate Income Tax Advocacy [article]

Michigan State Law Review, Vol. 2008, Issue 2 (Summer 2008), pp. 591-636

Brauner, Yariv (Cited 358 times)

2008 Mich. St. L. Rev. 591 (2008)

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    1. Taxation--Federal
    2. Taxation--Transnational

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

Social Sciences
1. Government and Politics
  1. State and Local Government Law
  2. Taxation
    1. Taxation--Federal
    2. Taxation--Transnational

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

Cited by 15 Articles
Accessed 6 Times

A Good Old Habit, or Just an Old One - Preferential Tax Treatment for Reorganizations [article]

Brigham Young University Law Review, Vol. 2004, Issue 1 (2004), pp. 1-68

Brauner, Yariv (Cited 358 times)

2004 BYU L. Rev. 1 (2004)

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  1. Finance (General)
    1. Liquidation
  2. Taxation
    1. Taxation--Federal

Humanities
1. Law
  1. Business and the Law

Social Sciences
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  1. Money
    1. Foreign Currency
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    1. Taxation--Federal

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PathFinder Subjects: Business and the Law; Taxation--Federal; Taxation; Foreign Currency; Money; Liquidation; Finance (General)

Cited by 11 Articles
Accessed 3 Times

Taxing the Digital Economy Post BEPS... Seriously [article]

Columbia Journal of Transnational Law, Vol. 58, Issue 1 (2019), pp. 121-188

Moreno, Andres Baez (Cited 11 times); Brauner, Yariv (Cited 358 times)

58 Colum. J. Transnat'l L. 121 (2019-2020)

PathFinder Subjects: International Law; International Trade and the Law; Science, Technology, and the Law; Taxation--Transnational; Taxation

Cited by 11 Articles
Accessed 141 Times

10.

Cost Sharing and the Acrobatics of Arm's Length Taxation [article]

Intertax, Vol. 38, Issue 11 (November 2010), pp. 554-567

Brauner, Yariv (Cited 358 times)

38 Intertax 554 (2010)

Cited by 11 Articles
Accessed 1 Time

11.

Integration in an Integrating World [article]

New York University Journal of Law & Business, Vol. 2, Issue 1 (Fall 2005), pp. 51-90

Brauner, Yariv (Cited 358 times)

2 N.Y.U. J.L. & Bus. 51 (2005-2006)

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    1. Corporate Taxation
    2. Taxation--Transnational

Humanities
1. International Relations
  1. Territorial Waters

Industries
1. Sports and Recreation
  1. Sports Law

Social Sciences
1. Government and Politics
  1. Taxation
    1. Corporate Taxation
    2. Taxation--Transnational

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PathFinder Subjects: Taxation--Transnational; Taxation; Sports Law; Territorial Waters; Corporate Taxation

Cited by 8 Articles

12.

Thinking Like a Source State in a Digital Economy [article]

Reforming the U.S. International Tax Regime

Pittsburgh Tax Review, Vol. 18, Issue 2 (Spring 2021), pp. 225-248

Brauner, Yariv (Cited 358 times)

DOI: 10.5195/taxreview.2021.131

18 Pitt. Tax Rev. 225 (2020-2021)

PathFinder Subjects: Taxation--Transnational; Taxation

Cited by 5 Articles
Accessed 18 Times

13.

A Framework for an Informed Study of the Realistic Role of Tax in a Developing Agenda [article]

U.B.C. Law Review , Vol. 42, Issue 2 (2010), pp. 275-330

Brauner, Yariv (Cited 358 times)

42 U.B.C. L. Rev. 275 (2009-2010)

PathFinder Subjects: Developing Countries; Economic Development; Investment; Tax Incentives; Taxation

Cited by 3 Articles
Accessed 11 Times

14.

Cited by 3 Articles
Accessed 4 Times

15.

Formula Based Transfer Pricing [article]

Intertax, Vol. 42, Issue 10 (October 2014), pp. 615-631

Brauner, Yariv (Cited 358 times)

42 Intertax 615 (2014)

Cited by 3 Articles

16.

Transfer Pricing in BEPS: First Round - Business Interests Win (But, Not in Knock-out) [article]

Intertax, Vol. 43, Issue 1 (2015), pp. 72-84

Brauner, Yariv (Cited 358 times)

43 Intertax 72 (2015)

Cited by 3 Articles

17.

Taxing Cross-Border Mergers & Acquisitions [article]

Florida Tax Review, Vol. 6, Issue 11 (2005), pp. 1027-1084

Brauner, Yariv (Cited 358 times)

6 Fla. Tax Rev. 1027 (2003-2005)

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  2. International Trade and the Law
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PathFinder Subjects: Business and the Law; Comparative and Foreign Law; International Trade and the Law; Mergers; Business Practice and Procedure

Cited by 2 Articles
Accessed 4 Times

18.

International Tax Policy: Between Competition and Cooperation [reviews]

Book Review

Florida Tax Review, Vol. 22, Issue 2 (Spring 2019), pp. 571-578

Brauner, Yariv (Cited 358 times)

DOI: 10.5744/ftr.2019.1005

22 Fla. Tax Rev. 571 (2018-2019)

PathFinder Subjects: Sovereignty; Government (General); Tax Policy; Taxation; Taxation--Transnational

Cited by 2 Articles
Accessed 62 Times

19.

The Latin American Opposition to Mandatory Arbitration in Tax Treaties: Origins, the Calvo Doctrine, and a Reappraisal [article]

Tax Policy and the Struggle of Nation Statse with New Economic and Market Realities: A Tribute to Michael K. Friel

Florida Tax Review, Vol. 22, Issue 3 (Summer 2019), pp. 866-884

Brauner, Yariv (Cited 358 times)

DOI: 10.5744/ftr.2019.1591

22 Fla. Tax Rev. 866 (2018-2019)

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

Cited by 1 Article
Accessed 10 Times

20.

Brain Draft Taxation as Development Policy [article]

Critical Issues in Comparative & International Taxation

Saint Louis University Law Journal, Vol. 55, Issue 1 (Fall 2010), pp. 221-268

Brauner, Yariv (Cited 358 times)

55 St. Louis U. L.J. 221 (2010-2011)

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PathFinder Subjects: Taxation--Transnational; Taxation; Credit; Economics Law; Tax Policy; Education Law; International Trade and the Law

Cited by 1 Article
Accessed 6 Times

21.

Lost in Construction: What Is the Direction of the Work on the Taxation of the Digital Economy? [editorial]

Intertax, Vol. 48, Issue 3 (March 2020), pp. 270-272

Brauner, Yariv (Cited 358 times)

48 Intertax 270 (2020)

Full Text Not Currently Available in HeinOnline

Cited by 1 Article

22.

Agreement? What Agreement? The 8 October 2021, OECD Statement in Perspective [editorial]

Intertax, Vol. 50, Issue 1 (January 2022), pp. 2-6

Brauner, Yariv (Cited 358 times)

50 Intertax 2 (2022)

Full Text Not Currently Available in HeinOnline

Cited by 1 Article

23.

Taxing the Digital Economy Post-BEPS, Seriously [editorial]

Intertax, Vol. 46, Issue 6-7 (June/July 2018), pp. 462-465

Brauner, Yariv (Cited 358 times)

46 Intertax 462 (2018)

Cited by 1 Article
Accessed 1 Time

24.

Developments on the Digital Economy Front: Progress Or Regression [editorial]

Intertax, Vol. 47, Issue 5 (May 2019), pp. 422-424

Brauner, Yariv (Cited 358 times)

47 Intertax 422 (2019)

Cited by 1 Article
Accessed 2 Times

25.

Ten Years of Marks & Spencer [editorial]

Intertax, Vol. 43, Issue 4 (April 2015), pp. 306-314

Brauner, Yariv (Cited 358 times); Dourado, Ana Paula (Cited 90 times); Traversa, Edoardo (Cited 8 times)

43 Intertax 306 (2015)

Cited by 1 Article
Accessed 6 Times

26.

Introduction: A Tribute to Michael K. Friel [comments]

Tax Policy and the Struggle of Nation Statse with New Economic and Market Realities: A Tribute to Michael K. Friel

Florida Tax Review, Vol. 22, Issue 3 (Summer 2019), pp. 621-624

Brauner, Yariv (Cited 358 times)

DOI: 10.5744/ftr.2019.1583

22 Fla. Tax Rev. 621 (2018-2019)

PathFinder Subjects: Dispute Resolution; Legal Practice and Procedure; Sovereignty; Government (General); International Law

Accessed 1 Time

27.

Serenity Now! The (Not So) Inclusive Framework and the Multilateral Instrument [article]

Florida Tax Review, Vol. 25, Issue 2 (Spring 2022), pp. 489-544

Brauner, Yariv (Cited 358 times)

DOI: 10.5744/ftr.2022.2001

25 Fla. Tax Rev. 489 (2021-2022)

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Applied Sciences
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    2. Taxation--Transnational

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

Social Sciences
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  1. International Trade and the Law
2. Government and Politics
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    1. Tax Policy
    2. Taxation--Transnational

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PathFinder Subjects: Taxation--Transnational; Taxation; International Trade and the Law; Tax Policy

Accessed 17 Times

28.

Tax Treaty Negotiations: Myth and Reality [article]

International Tax Studies, Vol. 2021, Issue 8 (2021), pp. 2-[iii]

Brauner, Yariv (Cited 358 times)

2021 Int'l Tax Stud. 2 (2021)

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

Full Text Not Currently Available in HeinOnline

29.

The Multilateral Instrument as a Platform for Co-Ordination of International Tax Policies [article]

British Tax Review, Vol. 64, Issue 4 (2019), pp. 437-461

Brauner, Yariv (Cited 358 times)

64 B.T.R. 437 (2019)

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

Full Text Not Currently Available in HeinOnline

30.

Daniel N. Shaviro's Fixing U.S. International Taxation [article]

Book Symposium on Daniel Shaviro's Fixing U.S. International Taxation

Jerusalem Review of Legal Studies, Vol. 9, pp. 116-124

Brauner, Yariv (Cited 358 times)

DOI: 10.1093/jrls/jlt035

9 Jrslm. Rev. Legal Stud. 116 (2014)

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

Accessed 3 Times

31.

BEPS: An Interim Evaluation [article]

World Tax Journal, Vol. 2014, Issue 1 (February 2014), pp. 10-39

Brauner, Yariv (Cited 358 times)

2014 World Tax J. 10 (2014)

PathFinder Subjects: Business and the Law; Tax Policy; Taxation; Taxation--Transnational

Accessed 11 Times

32.

Taxation of Corporate Groups - Lessons from the United States [comments]

Policy Forum

Canadian Tax Journal, Vol. 59, Issue 2 (June 2011), pp. 295-314

Brauner, Yariv (Cited 358 times)

59 Can. Tax J. 295 (2011)

PathFinder Subjects: Taxation--Transnational; Taxation; Business and the Law; Tax Returns

Accessed 2 Times

33.

The Return of the Phoenix? The G-7 Countries' Agreement on a 15% Minimum Tax [editorial]

Intertax, Vol. 49, Issue 10 (October 2021), pp. 750-752

Brauner, Yariv (Cited 358 times)

49 Intertax 750 (2021)

Full Text Not Currently Available in HeinOnline

34.

Figuring out the Tax: Congress, Treasury, and the Design of the Early Modern Income Tax [reviews]

Intertax, Vol. 46, Issue 10 (October 2018), pp. 824-826

Brauner, Yariv (Cited 358 times)

46 Intertax 824 (2018)

35.

The Rule of Law and Rule of Reason in the Aftermath of BEPS [editorial]

Intertax, Vol. 51, Issue 4 (April 2023), pp. 268-271

Brauner, Yariv (Cited 358 times)

51 Intertax 268 (2023)

Full Text Not Currently Available in HeinOnline

36.

Brexit: A Note from the United States [article]

Intertax, Vol. 44, Issue 12 (December 2016), pp. 882-884

Brauner, Yariv (Cited 358 times)

44 Intertax 882 (2016)

Brauner, Yariv

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