Levin College of Law

Yariv Brauner

Hugh Culverhouse Eminent Scholar Chair in Taxation
Professor of Law

Mailing Address:
Box #117627 Gainesville, FL 32611

Phone:
(352) 273-0680

About

Yariv Brauner joined the Florida faculty in 2006, after teaching at NYU, Northwestern and ASU. He has been a Visiting Professor or a guest speaker in various universities in the U.S. and abroad. He is an author of articles published in professional journals and law reviews, and a co-author of U.S. International Taxation – Cases and Materials (with Reuven S. Avi-Yonah and Diane M. Ring), now in its 4th. ed. He has taught multiple courses in the fields of Taxation, Corporate Taxation, International Taxation, International Trade Law, and the Law of Multinational Corporations.

Education

LL.B., Hebrew University School of Law
LL.M., in International Taxation, New York University School of Law
J.S.D., New York University School of Law

Publications

Recent Books

  • Editor, Research Handbook on International Taxation (Edward Elgar,  2020)
  • Editor, Tax Policy at a Crossroad: The Americas’ Tax Policy in the 21st Century, Fl. Tax Rev. (2021) (Special volume in conjunction with the OITI in honor of Professor Michael Friel)

Recent Articles

  • Tax Treaty Negotiations: Myth and Reality, International Tax Studies (ITAXS) (forthcoming, 2022)
  • Serenity Now! The (not so) Inclusive Framework and the Multilateral Instrument,  __ Fla. Tax Rev. __(forthcoming 2022).
  • The Substance Doctrine and the PPT, in The Principal Purpose Test (Mukesh Butani, Ed., forthcoming 2021)
  • Thinking Like a Source State in a Digital Economy, 18 Pitt. Tax Rev. 225 (2021)
  • A Good Example? The Increasing Use of Examples in the OECD Model Commentaries, in Thinker, Teacher, Traveler: Reimagining International Tax – Essays in Honor of H. David Rosenbloom (Georg Kofler et al., eds., IBFD, 2021)
  • Tax Mediation in the United States, in Flexible Multi-Tier Dispute Resolution in International Tax Disputes (Pasquale Pistone et al., IBFD, 2021)

Observatorio Iberoamerican de Tributacion Internacional

The University of Florida is a founding member of the Observatorio Iberoamerican de Tributacion Internacional. The Iberoamerican Observatory of International Taxation, created in 2010, allows academics, practitioners, administrators, and judges to collaborate and educate on international fiscal issues involving taxation and law in the Iberoamerican world. Learn more at OITI.org.