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Yariv Brauner


Yariv Brauner - University of Florida, U.S.A.

Professor Brauner is the University of Florida Research Foundation Professor and Professor of Law at the Levin College of Law, the University of Florida, where he teaches in the Graduate Tax program and coordinates the doctoral program. He teaches business taxation, international taxation and various international economic law classes. He joined the University of Florida in 2006, priorly teaching at Arizona State University, Northwestern University and New York University. Prior to joining the Academe, he has practiced international tax law in New York City, and business law in Israel. He holds an LLM and  a doctoral degree from New York University, and an LLB from Hebrew University, Jerusalem. Professor Brauner is the author of several books and law articles published in the United States and several other countries. He is the co-author (with Reuven Avi-Yonah  & Diane Ring) of  U.S. International Taxation – Cases and Materials (now in its 3rd. ed.).

Research stay at UC3M: DEPARTMENT OF PUBLIC STATE LAW (JAN 2017 - JUN 2017)


The Chair’s primary research project would be an Ibero-American perspective on tax treaty law. This would be the first scholarly endeavor exploring the view point of Latin, mainly Spanish speaking countries, on the norms that construct our international tax regime.  Tax treaties are the fabric of the current international tax regime. Most of them follow a single, bilateral model, with few, standard themselves, deviations. But the rhetorical uniformity masks a real divergence, which contains hidden perils for the regulation of global trade. Understanding the sources of divergence in international taxation is critical for designing appropriate policy.  This is an opportune time for this study as one can observe a shift in power in favor of emerging and even some developing economies that have been demanding a voice on the international tax policy agenda for a long time, and now have an opportunity to acquire such voice via the BEPS project.