Reuven Avi-Yonah

Jan 14, 2025 | dialnet.unirioja.es | Reuven Avi-Yonah

Ayuda Buscar en la ayuda Buscar en la ayuda Policy Note: Should the Arm`s Length Standard Be Codified? Autores: Reuven Avi-Yonah Localización: Intertax, ISSN 0165-2826, Vol. 52, Nº. 12, 2024, págs.

Jul 31, 2024 | taxpolicycenter.org | Reuven Avi-Yonah |Steven Rosenthal

In Loper Bright, a case about the environmental regulation of fishing boats, the Supreme Court overruled the Chevron doctrine, which required courts to defer to reasonable interpretations of statutory provisions by agencies, including the IRS. Our TPC colleague Howard Gleckman examined how the courts now could, independently, determine the meaning of statutes (and second-guess the IRS). But the Court also gave Congress a road map to maintain an agency’s power to interpret a statute.

May 21, 2024 | prospect.org | Reuven Avi-Yonah

On May 1, 2024, Charles Littlejohn began serving a five-year prison sentence for unauthorized disclosure of tax information. His crime is described by the Department of Justice as follows: Littlejohn, a contractor with the IRS, stole documents associated with “Public Official A” and provided it to “News Organization 1,” which published several articles using the information. As anyone following this case would recognize, Public Official A is President Donald J.

Apr 22, 2024 | corpgov.law.harvard.edu | Reuven Avi-Yonah

Controlling shareholders, Financial regulation, Financial reporting, IRS, SEC, TaxationMore from: Ariel Siman, Reuven S. Avi-YonahReuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School, and Ariel Siman is a Tax Planning Director in the financial services industry. This post is based on their working paper. What is the justification for the U.S. corporate tax? Scholars have provided various potential explanations for this question.

Feb 13, 2024 | dialnet.unirioja.es | Reuven Avi-Yonah

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