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Between formulary apportionment and the OECD guidelines : a proposal for reconciliation
Avi-Yonah, Reuven S. - In: World tax journal : WTJ 2 (2010) 1, pp. 3-18
Persistent link: https://www.econbiz.de/10009952549
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Comment on Grubert and Newlon, "The International Implications of Consumption Tax Proposals"
Avi-Yonah, Reuven S. - In: National tax journal 49 (1996) 2, pp. 259-266
Persistent link: https://www.econbiz.de/10006706865
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United States, International - Back to the Future? The Potential Revival of Territoriality - Until 1993, the United States led the rest of the developed world in strengthening resi...
Avi-Yonah, Reuven S. - In: Bulletin for international taxation 62 (2008) 10, pp. 471-474
Persistent link: https://www.econbiz.de/10008111327
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Tax Treaty Monitor - The New United States Model Income Tax Convention - On 15 November 2006, the United States Treasury released its long-awaited new Model Income Tax Convention,...
Avi-Yonah, Reuven S.; Tittle, Martin B. - In: Bulletin for international taxation 61 (2007) 6, pp. 224-234
Persistent link: https://www.econbiz.de/10007744178
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International - Tax Competition, Tax Arbitrage and the International Tax Regime - This article contends that an international tax regime exists, embodied in both the tax treaty net...
Avi-Yonah, Reuven S. - In: Bulletin for international taxation 61 (2007) 4, pp. 130-138
Persistent link: https://www.econbiz.de/10007726379
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ARTICLES - MAKING SENSE OF U.S. INTERNATIONAL TAXATION: SIX STEPS TOWARD SIMPLIFICATION
Avi-Yonah, Reuven S. - In: Bulletin for international fiscal documentation : … 55 (2001) 9-10, pp. 493-497
Persistent link: https://www.econbiz.de/10006179047
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ARTICLES - THE U.S. TREASURY'S SUBPART F REPORT: PLUS ÇA CHANGE, PLUS C'EST LA MÊME CHOSE? - This articles discusses the U.S. Treasury Department's long-awaited study of Subpart F,...
Avi-Yonah, Reuven S. - In: Bulletin for international fiscal documentation : … 55 (2001) 5, pp. 185-188
Persistent link: https://www.econbiz.de/10006181132
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THE SILVER LINING: THE INTERNATIONAL TAX PROVISIONS OF THE AMERICAN JOBS CREATION ACT -- A RECONSIDERATION - This article examines the international tax provisions of the American...
Avi-Yonah, Reuven S. - In: Bulletin for international fiscal documentation : … 59 (2005) 1, pp. 27-35
Persistent link: https://www.econbiz.de/10006158795
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The Pitfalls of International Integration : A Comment an the Bush Proposal and its Aftermath
Avi-Yonah, Reuven S. - In: International tax and public finance 12 (2005) 1, pp. 87-95
Persistent link: https://www.econbiz.de/10006078409
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Formulary apportionment : myths and prospects
Avi-Yonah, Reuven S.; Benshalom, Ilan - In: World tax journal : WTJ 3 (2011) 3, pp. 371-398
Persistent link: https://www.econbiz.de/10009952566