International Taxation of U.S. Investments in Ukraine: Lecture by University of Michigan Professor Reuven S. Avi-Yonah
On Thursday, November 12, world-renowned international tax law expert and Professor at the University of Michigan Law School, Reuven S. Avi-Yonah, delivered a two-hour presentation for students, faculty, and legal practitioners. The session focused on pressing issues in the international taxation of U.S. investments in Ukraine.
This event marked the tenth lecture by American experts within the comprehensive lecture series 'Inbound and Outbound U.S. Foreign Investments for Ukraine, organized by Lesya Ukrainka Volyn National University (VNU) in collaboration with the U.S. non-profit organization Build Ukraine Democracy (BUD), with the support of VNU Doctor Honoris Causa Eric Putzig.
About the Speaker
Professor Reuven S. Avi-Yonah is one of the world's most influential scholars in global fiscal policy:
- Education & Academic Leadership: He holds an A.M., a Ph.D., and a J.D. from Harvard University. At the University of Michigan Law School, he serves as the Irwin I. Cohn Professor of Law and directs the International Tax LL.M. Program.
- Advisory Experience: He has served as a consultant to the U.S. Department of the Treasury, the Organisation for Economic Co-operation and Development (OECD), the World Bank, and the United Nations.
- Scholarly Contributions: He is the author and co-author of over 250 books and articles on taxation, corporate law, and global fiscal policy. His concepts of 'sales-based formulary apportionment' (1993) and the 'single tax principle' (1997) laid the groundwork for modern global tax reforms, including the OECD/G20 BEPS initiative on taxing the digital economy and the global minimum tax.
- Connection to Ukraine: Professor Avi-Yonah is a staunch supporter of Ukraine, with paternal family roots tracing back to Lviv.
Educational Mission and Project Scale
The ''Inbound and Outbound U.S. Foreign Investments for Ukraine'' lecture series has brought together not only the academic community, but also representatives of Ukrainian state authorities and the business sector.
In addition to open lectures, the program operates as a fully accredited online course worth 3 ECTS credits, complete with homework assignments and final examinations. To date, 116 students and 47 faculty members from over 30 Ukrainian universities have enrolled in the course.
Lesya Ukrainka Volyn National University and Build Ukraine Democracy firmly believe that integrating high-quality international online courses helps maintain rigorous standards of legal education in Ukraine even amid the severe challenges of wartime, while building a foundational expert base to attract investments for the country's post-war reconstruction.
