Date of Award
Doctor of Juridical Science (S.J.D.)
Prof. Reuven S. Avi-Yonah
Prof. Michael S. Barr
Prof. Wang Liming
This dissertation is comprised of three articles:
- Avi-Yonah, Reuven,. co-author. "Evaluating BEPS: A Reconsideration of the Benefits Principle and Proposal for UN Oversight." H. Xu, co-author. Harv. Bus. L. Rev. 6, no. 2 (2016): 185-238
- Reuven S. Avi-Yonah & Haiyan Xu, A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits, 39 Mich. J. Int'l L. 155 (2018).
- Avi-Yonah, Reuven S. "China and BEPS." Haiyan Xu, co-author. Laws 7, no. 1 (2018): 4-30.
Xu, Haiyan, "Innovative Approach to Anti-BEPS and the Coherence of International Tax Law" (2018). SJD Dissertations.