Zobrazeno 1 - 10 of 31 pro vyhledávání: '"Reuven Avi-Yonah"'
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Akademický článek
China and BEPS
Autor: Reuven Avi-Yonah, Haiyan Xu
Publikováno v: Laws, Vol 7, Iss 1, p 4 (2018)
This article provides an overview of China’s reaction to the G20/OECD Base Erosion and Profit Shifting (BEPS) project. From 2013 to 2015, the OECD developed a series of actions designed to address BEPS activities by multinational enterprises, culmi
Externí odkaz: https://doaj.org/article/111d1b935fe74f6f8c4eda29b1cb7077
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2
International Taxation, Globalization, and the Economic Digital Divide
Autor: Reuven Avi-Yonah
Publikováno v: Journal of International Economic Law. 26:101-109
The past decade has witnessed the creation of a new international tax regime. The original international tax regime was created a century ago by the League of Nations. Until the 1980s, it functioned reasonably well and prevented most instances of dou
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::3a37a4d35675b3c26bfe97dceb2f788f
https://doi.org/10.1093/jiel/jgac068
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3
Article: Minimum Taxation in the United States in the Context of GloBE
Autor: Mohanad Salaimi, Reuven Avi-Yonah
Publikováno v: Intertax. 50:673-677
The introduction of the minimum tax in Pillar II of the Organization for Economic Cooperation and Development (OECD)/G20/Inclusive Forum(IF) framework was generally seen as a response to the US Tax Cuts and Jobs Act (TCJA) of 2017. The TCJA included
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::5996fac0956028a30d08d96d822e62c1
https://doi.org/10.54648/taxi2022067
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4
Stanley Surrey, the 1981 US Model, and the Single Tax Principle
Autor: Reuven Avi-Yonah, Gianluca Mazzoni
Publikováno v: Intertax. 49:729-739
2021 marks the fortieth anniversary of the 1981 US Model Tax Treaty as well as the fifth anniversary of the 2016 US Model Tax Treaty. The first author has repeatedly argued that the 1981 Model gave life to the single tax principle (‘STP’). The 20
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::f704de505828471f9f2a9a7bdc802037
https://doi.org/10.54648/taxi2021072
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6
COVID-19 and Fiscal Policies: COVID-19 and US Tax Policy: What Needs to Change?
Autor: Reuven Avi-Yonah
Publikováno v: Intertax. 48:790-793
The COVID-19 pandemic already feels like a historical turning point akin to Word Wars I and II and the Great Depression. It may signal the end of the second period of globalization (1980–2020) and a change in the relative positions of the US and Ch
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d99b99c5af196eb1c9942735abb1cbac
https://doi.org/10.54648/taxi2020077
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7
The Digital Consumption Tax
Autor: Nir Fishbien, Reuven Avi-Yonah
Publikováno v: Intertax. 48:538-543
Amid rising tension between the United States and France over the Digital Services Tax (DST), this article propositions the imposition of a Digital Consumption Tax, rather than the gross-receipts DST. The Digital Consumption Tax is not a new tax. It
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ca0f6e0728da92d53d897b70f2734780
https://doi.org/10.54648/taxi2020048
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