Date of Award
2020
Degree Type
Dissertation
Degree Name
Doctor of Juridical Science (S.J.D.)
First Advisor
Reuven S. Avi-Yonah
Second Advisor
Edward Fox
Third Advisor
Omri Marian
Abstract
This dissertation is comprised of the following articles:
- Moyal, Shay Shimon, Back to Basics: Rethinking Normative Principles in International Tax (May 11, 2019). The Tax Lawyer, Volume 73, Issue: 1 (Fall 2019), Also available at SSRN: https://ssrn.com/abstract=3386678 or http://dx.doi.org/10.2139/ssrn.3386678
- Moyal, Shay Shimon, Don't Stop the BEAT (February 03, 2020). “Don’t Stop the BEAT,” Tax Notes Federal, Feb. 3, 2020, pp. 721-735 and Tax Notes International, Feb. 3, 2020, pp. 533-547., also available at SSRN: https://ssrn.com/abstract=3539601
- Moyal, Shay Shimon, Section 267a and the Taxation of Hybrid Mismatches Under the Code (September 10, 2020). The Tax Lawyer, Vol. 74, No. 2, also available at SSRN: https://ssrn.com/abstract=3690149 or http://dx.doi.org/10.2139/ssrn.3690149
Citation
Moyal, Shay, "Back to Basics: Rethinking Normative Principles in International Tax" (2020). SJD Dissertations.
https://repository.law.umich.edu/sjd/15
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