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Avi-Yonah, Reuven S. (ed.); Lang, Michael (ed.) - 2016 - Second edition

Introduction / Reuven S. Avi-Yonah & Michael Lang -- European constitutional intergration : the case of direct taxation …

Persistent link: https://www.econbiz.de/10011625651

What can the US Supreme Court and the European Court of Justice learn from each other's tax jurisprudence?

Avi-Yonah, Reuven S. - In: Comparative fiscal federalism : comparing the European …, (pp. 465-469). 2007

Persistent link: https://www.econbiz.de/10003641373

Comparative fiscal federalism : comparing the European Court of Justice and the US Supreme Court's tax jurisprudence

Avi-Yonah, Reuven S. (ed.); Hines, James R. (ed.); … - 2007

ECJ direct tax cases and domestic constitutional principles: an overview / Claudio Sacchetto -- Double taxation and EC … Alvin C. Warren, Jr. -- The future of non-discrimination: direct taxation in community law / Michel Aujean -- The future of …

Persistent link: https://www.econbiz.de/10003480813

Should US Tax Law Be Constitutionalized? Centennial Reflections on Eisner v. Macomber (1920)

Avi-Yonah, Reuven S. - 2021

The US Supreme Court last decided a federal tax case on constitutional grounds in 1920, a century ago. The case was Eisner v. Macomber, and the issue was whether Congress had the power under the Sixteenth Amendment (authorizing an income tax, 1913) to include stock dividends in the tax base. The...

Persistent link: https://www.econbiz.de/10013247389

A new framework for taxing cryptocurrencies

Avi-Yonah, Reuven S.; Salaimi, Mohanad - 2022

Persistent link: https://www.econbiz.de/10013341856

A New Framework for Taxing Cryptocurrencies

Avi-Yonah, Reuven S.; Salaimi, Mohanad - 2022

This Article explores the tax law challenges associated with the taxation of cryptocurrencies and offers proposals to … and activities. It examines various aspects associated with the taxation of cryptocurrency through its life cycle …

Persistent link: https://www.econbiz.de/10013290515