Avi-Yonah Posts International Tax Papers On SSRN

Reuven S. Avi-Yonah (Michigan; Google Scholar) has posted these international tax papers on SSRN:

• New Developments on US Treaty Overrides (May 26, 2022)
• The Dubious Constitutional Origins of Treaty Overrides (May 20, 2022)
• Sunt Pacta Servanda? The Problem of Tax Treaty Overrides (May 20, 2022)
• The Silver Lining: The International Tax Provisions of the American Jobs Creation Act – A Reconsideration (May 16, 2022)
• Why FDII is an Export Subsidy: A Reply to Prof. Sanchirico (May 15, 2022)
• Tax Harmony: The Promise and Pitfalls of the Global Minimum Tax (May 11, 2022)

• The BEAT and the BITs: Can the Us Be Sued Over the BEAT? (May 11, 2022)
• International Taxation, Globalization, and the Economic Digital Divide (May 6, 2022)
• A New Framework for Digital Taxation (May 5, 2022)
• Minimum Taxation in the United States in the Context of GloBE (Apr. 27, 2022)