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Tax competition, tax arbitrage and the international tax regime

Avi-Yonah, Reuven S. - In: Bulletin for international taxation 61 (2007) 4, pp. 130-138

Persistent link: https://www.econbiz.de/10003449035

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/10003968493

Commentary: International tax arbitrage and the "international tax system"

Avi-Yonah, Reuven S. - In: Tax law review 53 (2000) 2, pp. 167-178

Persistent link: https://www.econbiz.de/10001492740

Proposals for international tax reform : problem or opportunity?

Avi-Yonah, Reuven S. - In: Challenge 60 (2017) 1, pp. 51-55

Persistent link: https://www.econbiz.de/10011819150

Stateless income and beyond : Ed Kleinbard's contribution to international tax policy

Avi-Yonah, Reuven S. - In: National tax journal 75 (2022) 2, pp. 425-435

Persistent link: https://www.econbiz.de/10013329599

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/10009374057

Taxation and migration

Avi-Yonah, Reuven S. (contributor); … - 2015

Persistent link: https://www.econbiz.de/10011391083

And yet it moves : taxation and labour mobility in the 21st century

Avi-Yonah, Reuven S. - 2013

Persistent link: https://www.econbiz.de/10010358565

(How) should trade agreements deal with income tax issues?

Slemrod, Joel; Avi-Yonah, Reuven S. - In: Tax law review 55 (2002) 4, pp. 533-554

Persistent link: https://www.econbiz.de/10001713148

International Taxation and Competitiveness : Introduction and Overview

Avi-Yonah, Reuven S. - 2012

The debate about whether to abolish deferral or to adopt territoriality has been going on ever since the Kennedy Administration first proposed ending deferral in 1961. The problem is that neither side has factual support for their argument about whether the U.S. tax system, including Subpart F,...

Persistent link: https://www.econbiz.de/10013107060