"Dissertation Submitted to Satisfy the Requirements of the S.J.D. progr" by Itay Peer

Date of Award

2022

Degree Type

Dissertation

Degree Name

Doctor of Juridical Science (S.J.D.)

First Advisor

Reuven S. Avi-Yonah

Second Advisor

Phillip Adams

Third Advisor

Yitzhak Hadari

Abstract

This dissertation consists of the following articles:

  • The Need to Modernize the Personal Services Income Source Rule
  • To Be or Not To Be an American - The Million Dollar Question
  • The Need for an International Tax Reform - Taxation of US Headquartered Multinationals

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