Most Recent Additions*
Norm-Based Remedies for Statutory Inequalities
Evan H. Caminker
Judicial Review of Agency Discretion
Lisa S. Bressman, Daniel T. Deacon, and Glen Staszewski
Taxing AI in the Wake of the Emergence of Agentic AI
Reuven S. Avi-Yonah and Herbert Snitz
Three Bites of the Apple
Jeffery M. Kadet, Philip L. Jezzi, Brian J. Visalli, David G. Chamerlain, Stephen L. Curtis, and Reuven S. Avi-Yonah
The Largest Tax Fraud?
Reuven S. Avi-Yonah
Taxation and Birthright Citizenship
Reuven S. Avi-Yonah
Periodic Adjustments — The Dialogue Continues
Reuven S. Avi-Yonah and Jeffery M. Kadet
Implicit Support and the Arm’s-Length Standard
Reuven S. Avi-Yonah
Liberty Global and the Revival of Economic Substance
Reuven S. Avi-Yonah
A New Tax Shelter Wave
Reuven S. Avi-Yonah
Progressive Tax Rates as a Response To Algorithmic Tacit Collusion
Reuven S. Avi-Yonah and Lior Frank
Tiger Global and Treaty Interpretation
Reuven S. Avi-Yonah and Poonam K. Sidhu
Should Single-Sales-Factor Formulas Be Constitutional?
Reuven S. Avi-Yonah
Should the Ordinary Income Rate Apply to Carried Interest?
Reuven S. Avi-Yonah
Periodic Adjustments — Treaties and Other Issues
Reuven S. Avi-Yonah and Jeffery M. Kadet
Frankenstein’s Drugs: Did Gilead Sciences’ Bahamas Tax Caper Create a Multibillion-Dollar Periodic Adjustment?
Stephen L. Curtis and Reuven S. Avi-Yonah
Digital Services Taxes and the WTO
Reuven S. Avi-Yonah and Doron Narotzki
Data Centers as Engines of Corporate Tax Base Restructuring
Reuven S. Avi-Yonah, Domenico Imparato, and Karen Sam
Coca-Cola Redux: The Problematic Absence of Comparables
Reuven S. Avi-Yonah
Can the EU’s Foreign Subsidy Regulation ‘Discipline’ U.S. Subsidies?
Reuven S. Avi-Yonah, Jennifer Farrell, and Domenico Imparato
*Updated as of 11/02/26.