Reuven S. Avi-Yonah (Michigan; Google Scholar): Why the United States Needs a GAAR, 182 Tax Notes Fed. 1809 (Mar. 4, 2024): Avi-Yonah advocates for Congress to adopt a general
antiabuse rule to combat loopholes formed by the voluminous tax code. Should Digital Services Taxes Be Creditable?, 182 Tax Notes Fed.... [...]