Zobrazeno 1 - 10
of 238
pro vyhledávání: '"Reuven S. Avi-Yonah"'
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
Publikováno v:
Verfassungsblog, Iss 2366-7044
If the U.S., the European Union, and Japan were to agree to impose a tax on income flows to tax havens, the tax-evasion problem would largely be solved without the need for cooperation from the havens. Using a 30 percent tax will do the trick. What p
Externí odkaz:
https://doaj.org/article/f1c5cae634b24f29b48f64d99174f6f3
Autor:
Reuven S. Avi-Yonah, Gianluca Mazzoni
Publikováno v:
Verfassungsblog, Iss 2366-7044
I am skeptical about the effectiveness of a shift towards more transparency. I do not believe that this could help overcoming the growing gap between legality and legitimacy in international tax law. Especially, I do not see how the gap can be reduce
Externí odkaz:
https://doaj.org/article/d13b54013892460ab4e94357da049b5d
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.
Autor:
Reuven S. Avi-Yonah
Publikováno v:
SSRN Electronic Journal.
Autor:
Reuven S. Avi-Yonah
Publikováno v:
SSRN Electronic Journal.