Innovative Approach to Anti-BEPS and the Coherence of International Tax Law

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\u27l L. 155 (2018). Avi-Yonah, Reuven S. China and BEPS. Haiyan Xu, co-author. Laws 7, no. 1 (2018): 4-30

A Response to the Critics

My article on refugee burden-sharing ( Refugee Burden-Sharing: A Modest Proposal, 22 YALE J. INT\u27L. L. 243 (1997)) advances a novel approach to an appalling problem that desperately needs all the fresh thinking it can get. Unfortunately, the critique by Deborah Anker, Joan Fitzpatrick, and Andrew Shacknove, Crisis and Cure: A Reply to Hathaway/Neve and Schuck, 11 HARv. HUM. RTS. J. 295 (1998), while both serious and respectful, misrepresents my proposal in a number of significant respects-misrepresentations that I pointed out to them when they sent me a draft of their critique only days before this draft was to go to the printer. I shall briefly address each of those misrepresentations in the order in which they appear in their critique

A History of Tax Regulation Prior to the Administrative Procedure Act

The relationship of the Administrative Procedure Act (APA) to tax administration has been the subject of increasing scrutiny from scholars and courts. Some of this scrutiny has critiqued the long-held view of the Department of Treasury that tax regulations issued under the general grant of authority in I.R.C. § 7805(a) are interpretative regulations within the meaning of the APA. This Article reviews the almost 150–year history of tax administration before the enactment of the APA to show the origins and basis for this long-held view. The Article also argues that the application of the general terms of the APA to tax administration must be informed by this pre–APA history of tax regulation