INTERNATIONAL TAX LAW

International Tax Law

International Tax Law

I INTRODUCTION

This paper describes the international tax law as described in the work of Reuven Avi-Yonah. Reuven S. Avi-Yonah, the Irwin I. Cohn Professor of Law and director of the International Tax LL.M. Program, specializes in corporate and international taxation, and is widely published in these subject areas. He also served as consultant to the U.S. Treasury and to the OECD on tax competition, and has testified numerous times before Congressional committees on corporate and international tax issues. Professor Avi-Yonah is a member of the Steering Group of the OECD's International Network for Tax Research and chair of the American Bar Association's Tax Section Committee on Tax Policy. Professor Avi-Yonah earned his B.A., summa cum laude, from Hebrew University and then earned three degrees from Harvard: an A.M. in history, a Ph.D. in history, and a J.D., magna cum laude, from Harvard Law School. He's currently a Fellow of the American Bar Foundation, a member of the Board of Trustees of Diritto e Practica Tributario International, and a member of the Advisory Board for the International Tax Journal. Additionally, Prof. Avi-Yonah is an Honorary Research Fellow at the Taxation Law and Policy Research Institute at Monash University, an International Research Fellow at Oxford University's Centre for Business Taxation, and a member of the Board of Editors of the Canadian Tax Journal and a member of the advisory board of Tax Management.

II Discussion

Prof. Avi-Yonah has been a visiting professor of law at the University of Michigan, New York University, and the University of Pennsylvania. He has also served as an assistant professor of law at Harvard and as an assistant professor of history at Boston College. In addition, he has practiced corporate tax law with Milbank, Tweed, Hadley & McCloy, New York; Wachtell, Lipton, Rosen & Katz, New York; and Ropes & Gray, Boston. His teaching interests focus on various aspects of corporate and international taxation.

The centre has pioneered the program of LL.M. in Taxation in China, established tax law associations, and held many tax law forums and training programs in tax law. Under the supervision of the tax law researchers in the centre, more than 20 Master of Laws and Doctor of Laws have got their degrees in fiscal and tax law. Promoted by the centre, the first LL.M. in Taxation program in China has been implemented. The association of Chinese Educational Research on Fiscal and Tax Law has been formed under the endeavour of Professor Jianwen Liu and other professors from more than 80 universities in China. The association of Graduate Student on Fiscal and Tax Law in Peking University and the association of Chinese Graduate Student on Fiscal and Tax Law in China have been formed by the encouragement of Professor Jianwen Liu. The centre also invites the famous scholars to give the speeches on the fiscal and tax law. So far 33 speeches have been held successfully in Peking University. Many outstanding scholars with expertise in fiscal and tax law around ...