Zobrazeno 1 - 10
of 1 917
pro vyhledávání: '"Reuven S. Avi-Yonah"'
Autor:
David L. Sjoquist
Publikováno v:
National Tax Journal. 70:495-503
Publikováno v:
大阪経大論集. 65(5):161-174
Autor:
Deborah L. Paul
Publikováno v:
SSRN Electronic Journal.
These comments challenge a recent paper by Professor Reuven S. Avi-Yonah and Mr. Amir C. Chenchinski entitled “Corporate Tax Integration and the Debt/Equity Distinction: The Case For Dividend Deduction.” In their paper, Professor Avi-Yonah and Mr
Autor:
Pekka Timonen
Publikováno v:
MPI Studies on Intellectual Property, Competition and Tax Law ISBN: 9783540772750
Professor Avi-Yonah addresses two questions: “First, from the perspective of the corporation, should the corporation cooperate and pay the corporate tax, or should it engage in ‘strategic’ tax behavior designed to minimize or eliminate its corp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9a2ffa69739c46ec481af72717f22377
https://doi.org/10.1007/978-3-540-77276-7_14
https://doi.org/10.1007/978-3-540-77276-7_14
Autor:
Reuven S. Avi-Yonah
Publikováno v:
AJIL Unbound, Vol 114, Pp 255-259 (2020)
This essay addresses the interaction between the changes in the international tax regime identified by Mason and U.S. international tax policy. Specifically, I will argue that contrary to the general view, the United States actively implemented the O
Externí odkaz:
https://doaj.org/article/28f9817b623d45b7994b7a2c589238d2
Autor:
Reuven S. Avi-Yonah
This book examines the coherent international tax regime that is embodied in both the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty based and customary. The practical implication is
Autor:
Reuven S. Avi-Yonah
Publikováno v:
SSRN Electronic Journal.
Autor:
Darien Shanske, Young Ran (Christine) Kim, Reuven S. Avi-Yonah, David Gamage, Orly Mazur, Aman George, Samara Spence
Publikováno v:
SSRN Electronic Journal.
Autor:
Reuven S. Avi-Yonah
Publikováno v:
SSRN Electronic Journal.
Autor:
Reuven S. Avi-Yonah
Publikováno v:
SSRN Electronic Journal.