Avi-Yonah Posts International Tax Papers On SSRN

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

• Why the United States Needs the Global Minimum Tax (June 21, 2022)
• The Benefits Principle (June 2, 2022)
• Preface to Andrea Musselli, Tax Transfer Pricing under the Arm’s Length and the Sale Country Principles (June 2, 2022)
• The Single Tax Principle (June 1, 2022)