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Comparative fiscal federalism
Avi-Yonah, Reuven S. (ed.); Lang, Michael (ed.) - 2016 - Second edition
Introduction / Reuven S. Avi-Yonah & Michael Lang -- European constitutional intergration : the case of direct taxation …
Persistent link: https://www.econbiz.de/10011625651
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Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence
Avi-Yonah, Reuven S. (ed.); Hines, James R. (ed.);  … - 2007
ECJ direct tax cases and domestic constitutional principles: an overview / Claudio Sacchetto -- Double taxation and EC … Alvin C. Warren, Jr. -- The future of non-discrimination: direct taxation in community law / Michel Aujean -- The future of …
Persistent link: https://www.econbiz.de/10003480813
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Taxation in a Small Country : Review of Sven-Olof Lodin's 'The Making of Tax Law - The Development of Swedish Taxation'
Avi-Yonah, Reuven S. - 2012
member of over twenty Government Commissions and working parties on taxation, which were responsible for all the major …
Persistent link: https://www.econbiz.de/10013107747
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Should US Tax Law Be Constitutionalized? Centennial Reflections on Eisner v. Macomber (1920)
Avi-Yonah, Reuven S. - 2021
The US Supreme Court last decided a federal tax case on constitutional grounds in 1920, a century ago. The case was Eisner v. Macomber, and the issue was whether Congress had the power under the Sixteenth Amendment (authorizing an income tax, 1913) to include stock dividends in the tax base. The...
Persistent link: https://www.econbiz.de/10013247389
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A new framework for taxing cryptocurrencies
Avi-Yonah, Reuven S.; Salaimi, Mohanad - 2022
Persistent link: https://www.econbiz.de/10013341856
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A New Framework for Taxing Cryptocurrencies
Avi-Yonah, Reuven S.; Salaimi, Mohanad - 2022
This Article explores the tax law challenges associated with the taxation of cryptocurrencies and offers proposals to … and activities. It examines various aspects associated with the taxation of cryptocurrency through its life cycle …
Persistent link: https://www.econbiz.de/10013290515
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What can the US Supreme Court and the European Court of Justice learn from each other's tax jurisprudence?
Avi-Yonah, Reuven S. - In: Comparative fiscal federalism : comparing the European …, (pp. 465-469). 2007
Persistent link: https://www.econbiz.de/10014559919