Yariv Brauner

Hugh Culverhouse Eminent Scholar Chair in Taxation

Professor of Law

Email:
brauner@law.ufl.edu

Phone:
(352) 273-0680

Expertise

Corporate Tax • International Commercial Arbitration • International Economic Law • International Investment Arbitration • International Tax • Mergers & Acquisitions • Public International Law •

About

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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 Articles and Book Chapters

Taxing People, not Residents, 2025 U. Ill. L. Rev. (forthcoming).
The International Tax Dispute Settlement Regime(?), J. Int’l Econ. L. (forthcoming 2025).
Taxation of Information and the Data Revolution, 109 Iowa L. Rev. 1959 (2024).
What Can the UN Do That the OECD Can’t or Won’t?, Special Volume on the UN Tax Initiative (Intertax forthcoming 2024).
Comfortably Numb: Should the reign of residence over the international tax regime continue in the 21st century, in Taxing People: The Next 100 Years (Tsilly Dagan and Ruth Mason, Eds., Cambridge forthcoming University Press, 2024).
Why Tax Corporations?, in Research Handbook on Corporate Taxation 4 (Reuven S. Avi Yonah, Ed., Edward Elgar, 2024)
Mobility of Individuals, the Brain Drain, and Taxation in the Digital Age, in International Taxation of Individuals in the 21st Century (Svetislav Kostic, et. al., Ed., IBFD, 2024).
United States Report, in The Other Income Article in Tax Treaties, EU Law and Tax Treaties (IBFD, 2024).
Serenity Now! The (not so) Inclusive Framework and the Multilateral Instrument, 25 Fla. Tax Rev. 489 (2022).
Tax Treaty Negotiations: Myth and Reality, 4 Intl Tax Stud. 8 (2021).
The Substance Doctrine and the PPT, in The Principal Purpose Test (Mukesh Butani, Ed., Thompson Reuters 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.

The Florida Constitutional Law Endowment in memory of Justice Ben F. Overton was created by Judge Karen Miller in 2013. This fund supports lectures and presentations by Justices of the Florida Supreme Court at the Fredric G. Levin College of Law.

HISTORY

Justice Overton, who earned his B.S. in 1951 and his Juris Doctor in 1952 from the University of Florida, was the first merit appointment to the Florida Supreme Court. Throughout his career he was active in legal education and served as an Adjunct Professor at the Levin College of Law through December 2012, the month of his death. Although he resided at Oak Hammock at the University of Florida, a continuing care retirement community developed in cooperation with UF, he also considered the Florida Supreme Court “home.” Among the high points of his later years was hosting Justices of the Florida Supreme Court in Gainesville and taking his class to Tallahassee to hear oral arguments at the Florida Supreme Court.
Judge Miller, who earned her B.S. cum laude from New York University in 1974 and her Juris Doctor from New York Law School in 1977, served as Chief Administrative Law Judge of the New York City Department of Consumer Affairs, New York City’s business regulatory agency, before she retired to Oak Hammock at the University of Florida. Having accompanied Justice Overton on his excursions to Tallahassee and joined him in welcoming guests to Oak Hammock at the University of Florida, she created the endowment in memory of Justice Overton to ensure that the Levin College of Law continues to have the funding necessary to continue and enhance the interaction between its students and the Florida Supreme Court.

Judge Miller remembered the event that motivated the endowment.

Prior to a dinner at the home of Dean Robert Jerry and Lisa Jerry shortly after Justice Overton’s death, Justice Barbara Pariente and I were discussing a suitable memorial. Justice Pariente, who had been Justice Overton’s colleague on the Florida Supreme Court and who understood the importance to him of the interaction between his students and the Court, suggested the outline of what has become the Overton lectures. Dean Jerry, who has since retired, as has Dean Emeritus Jon Mills, who assumed responsibility for implementing the Overton lectures, were very supportive from the beginning. Since Dean Mills’ retirement, Professor Timothy McClendon, who assisted both Justice Overton and Dean Mills teaching Florida Constitutional Law and who co-authored the recent Florida Constitutional Law casebook, has continued the Overton lectures with the support of Interim Dean Merritt McAlister and CGR director, Professor Danaya Wright.

Justice Overton was a devoted jurist, educator, and ethical leader of the Florida legal profession. The Overton Lecture Series brings Florida Supreme Court Justices to the University of Florida, Levin College of Law, and serves to introduce students to the inner workings of the Court. CGR and the students of the College of Law extend our deepest gratitude to Judge Karen Miller for making the Overton Lectures possible in perpetuity.

You can watch an interview for the Florida Historical Society by Mary Adkins, professor emeritus of the UF Levin College of Law, with Justice Overton here.

Justice Overton was also interviewed for the Samuel Proctor Oral History Project and a transcript of his interview is available at the Smathers Library, and here.
Justice Overton sat on the Constitution Revision Commission of 1977-78 that proposed a right to privacy in the Florida Constitution. Although it failed as part of the Constitution Revision Commission recommendations, it passed in 1980 when proposed by the legislature. The bill was co-sponsored by our very own Jon Mills. The privacy provision prevailed by greater than 60%. Justice Overton then wrote a concurrence in a critical reproductive rights case in 1989 affirming that the privacy provision of the Florida Constitution included the right to obtain an abortion. That decision was overruled in Planned Parenthood of SW and Central Florida v. Florida. You can read about the role of Justice Overton, Jon Mills – director emeritus of CGR, and the history of the 1989 case here.