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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