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A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits
Avi-Yonah, Reuven S. - 2017
The new OECD Multilateral Instrument to amend tax treaties (MLI) is an important innovation in international law. Hitherto, international economic law was built primarily on bilateral treaties (e.g., tax treaties and BITs) or multilateral treaties (the WTO agreements). The problem is that in...
Persistent link: https://www.econbiz.de/10012960828
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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
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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/10003968493
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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
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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
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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
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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/10009374057
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Taxation and migration
Avi-Yonah, Reuven S. (contributor);  … - 2015
Persistent link: https://www.econbiz.de/10011391083
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And yet it moves : taxation and labour mobility in the 21st century
Avi-Yonah, Reuven S. - 2013
Persistent link: https://www.econbiz.de/10010358565
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(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