Similar Search Results - EconBiz

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/10009952549

Comment on Grubert and Newlon, "The International Implications of Consumption Tax Proposals"

Avi-Yonah, Reuven S. - In: National tax journal 49 (1996) 2, pp. 259-266

Persistent link: https://www.econbiz.de/10006706865

THE SILVER LINING: THE INTERNATIONAL TAX PROVISIONS OF THE AMERICAN JOBS CREATION ACT -- A RECONSIDERATION - This article examines the international tax provisions of the American Jobs Creation Act, enacted in October 2004. Specifically, the article discusses the simplification provisions (anti-deferral regimes and foreign tax credit baskets), the fairness provisions (interest expense allocation, ...

Avi-Yonah, Reuven S. - In: Bulletin for international fiscal documentation : … 59 (2005) 1, pp. 27-35

Persistent link: https://www.econbiz.de/10006158795

ARTICLES - MAKING SENSE OF U.S. INTERNATIONAL TAXATION: SIX STEPS TOWARD SIMPLIFICATION

Avi-Yonah, Reuven S. - In: Bulletin for international fiscal documentation : … 55 (2001) 9-10, pp. 493-497

Persistent link: https://www.econbiz.de/10006179047

ARTICLES - THE U.S. TREASURY'S SUBPART F REPORT: PLUS ÇA CHANGE, PLUS C'EST LA MÊME CHOSE? - This articles discusses the U.S. Treasury Department's long-awaited study of Subpart F, entitled "The Deferral of Income Earned through U.S. Controlled Foreign Corporations", released on 29 December 2000. The article first summarizes the Treasury Study and highlights its main conclusions and ...

Avi-Yonah, Reuven S. - In: Bulletin for international fiscal documentation : … 55 (2001) 5, pp. 185-188

Persistent link: https://www.econbiz.de/10006181132

The Pitfalls of International Integration : A Comment an the Bush Proposal and its Aftermath

Avi-Yonah, Reuven S. - In: International tax and public finance 12 (2005) 1, pp. 87-95

Persistent link: https://www.econbiz.de/10006078409

Tax Treaty Monitor - The New United States Model Income Tax Convention - On 15 November 2006, the United States Treasury released its long-awaited new Model Income Tax Convention, which replaced the 1996 US Model. This article reviews some of the major differences between the new and old US Models, as well as some of the major differences between the new US Model and the current (2005) OECD Model ...

Avi-Yonah, Reuven S.; Tittle, Martin B. - In: Bulletin for international taxation 61 (2007) 6, pp. 224-234

Persistent link: https://www.econbiz.de/10007744178

Globalization and tax competition: Implications for developing countries

Avi-Yonah, Reuven S. - In: CEPAL review (2001) 74, pp. 59-66

Persistent link: https://www.econbiz.de/10007483661

Globalizacion y competencia tributaria: implicaciones para los paises en desarrollo

Avi-Yonah, Reuven S. - In: Revista CEPAL (2001) 74, pp. 61-70

Persistent link: https://www.econbiz.de/10007486333

International - Tax Competition, Tax Arbitrage and the International Tax Regime - This article contends that an international tax regime exists, embodied in both the tax treaty network and the domestic tax laws of the major trading nations. The article also contends that the international tax regime is an important part of international law as it evolved in the 20th century -- In particular, that ...

Avi-Yonah, Reuven S. - In: Bulletin for international taxation 61 (2007) 4, pp. 130-138

Persistent link: https://www.econbiz.de/10007726379

A service of the