Reuven S. Avi-Yonah

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Reuven S. Avi-Yonah, is Irwin I. Cohn Professor of Law and director of the International Tax LLM Program of the University of Michigan Law School. He specializes in corporate and international taxation. He has served as a consultant to the U.S. Department of the Treasury and the Organisation for Economic Co-operation and Development (OECD) on tax competition, and is a member of the steering group for OECD's International Network for Tax Research. He also is a member of the American Law Institute, a fellow of the American Bar Foundation and the American College of Tax Counsel, and an international research fellow at Oxford University's Centre for Business Taxation. In addition to prior teaching appointments at Harvard University (law) and Boston College (history), he practiced law with Milbank, Tweed, Hadley & McCloy in New York; with Wachtell, Lipton, Rosen & Katz in New York; and with Ropes & Gray in Boston. He has published more than 250 books and articles, including Advanced Introduction to International Tax Law (Elgar, 2019), Global Perspectives on Income Taxation Law (Oxford University Press, 2011), and International Tax as International Law (Cambridge University Press, 2007).
Luglio 2021 - Fisco
On July 1, 2021, 130 countries signed on to a new framework for reforming international corporate taxation, which includes a minimum tax proposal (Pillar Two). This outcome, which still needs to be finalized and implemented in national legislation, represents the culmination of over a decade of...