Alumni Research Scholar
University of Florida Research Foundation Professor
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 3rd. ed. He taught multiple courses in the fields of Taxation, Corporate Taxation, International Taxation, International Trade Law, and the Law of Multinational Corporations.
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
- Addresses income tax topics which might be encountered by a general practitioner advising a closely held corporation and its investors. Income tax consequences of transfers of property and services to a corporation, distributions to investors, and corporate liquidations and mergers will be explored. Coverage given to tax treatment of “S Corporations,” an increasingly important choice of entity for small businesses.
- Legal problems involved with commercial transactions across borders, transfer of technology, and foreign investment. Explores international documentary sales, letters of credit, bills of lading, international intellectual property, foreign direct investment issues including risk analysis and the decision to invest, transfer pricing, currency controls, company withdrawal, investing in developing nations, nations in transition, and economically integrated areas such as the NAFTA and the EU, and resolution of international commercial and investment disputes.
- BRICS and the Emergence of International Tax Coordination, Ed. (with Pasquale Pistone), IBFD, 2015 [ Link]
- U.S. International Taxation – Cases and Materials (with Reuven S. Avi-Yonah and Diane M. Ring (including a Teacher’s Manual), currently in its 3rd. Ed., Foundation Press, 2010 (the 4th. ed. is forthcoming, 2015). [ Link]
- Tax, Law and Development, Ed. (with Miranda Stewart), Edward Elgar, 2013. [ Link]
- The Proper Tax Base: Structural Fairness from an International and Comparative Perspective (A Volume in Honor of Paul R. McDaniel), Ed., (with Martin M. McMahon), Kluwer Law International, 2012. [ Link]
- Tax Law and Development (Ed., with Miranda Stewart), (Edward Elgar, 2012). [ Link]
- The Proper Tax Base: Structural Fairness from an International and Comparative Perspective (A Volume in Honor of Paul R. McDaniel) (Ed., (with Martin M. McMahon), (Kluwer Law International, 2011).
- U.S. International Taxation – Cases and Materials, 3rd. Ed. (Foundation Press, 2010) – with Reuven S. Avi-Yonah and Diane M. Ring (including a Teacher’s Manual, 2011).
- “United States,” in Resolving Tax Treaty Disputes: Global Theory and Practice (Eduardo Baistrocchi, ed.)(Cambridge University Press 2013)
- “Taxation of Companies on Capital Gains on Shares under United States Law and Tax Treaties,” in Taxation of Companies on Capital Gains on Shares under Domestic Law, EU Law and Tax Treaties (Guglielmo Maisto, ed.) (IBFD, 2013)
- “CCCTB and Fiscally Transparent Entities – A Third Countries’ Perspective,” in Corporate Income Taxation in Europe: The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries (Lang et.al., eds.) (Edward Elgar, 2013)
- “The History of Israeli Tax Treaties” (with Shay Menuchin), in History of Double Tax Conventions (Reimer, et. al., eds.) (Linde, 2013)
- “Beneficial Ownership in United States’ Tax Law,” in Beneficial Ownership (Lang et al., eds.) (Linde, 2013)
- The Meaning of “Enterprise,” “Business” and “Business Profits” under United States Tax Treaties and Domestic Law (with Allison Christians), Ch. 19 in Guglielmo Maisto (Ed.), The Meaning of “Enterprise,” “Business” and “Business Profits” under Tax Treaties and EU Tax Law (IBFD, 2011). [ SSRN]
- Policy Forum: Taxation of Corporate Groups—Lessons from the United States, 59(2) Canadian Tax J. 295 (2011).
- Why Does the United States Conclude Tax Treaties? And Why Does it not Have a Tax Treaty with Brazil? (in Portuguese), in the 2011 Bi-Annual IBDT International Tax Conference Proceedings, published in Revista Direito Tributario Atual.