ד"ר תמיר שאנן

Dr. Tamir Shanan

מוסד עיקרי

המסלול האקדמי המכללה למינהל

The College of Management Academic Studies

דוא״ל

tamirsh at colman.ac.il

קורות חייםCV

דיסציפלינות ראשיותMain Disciplines

Law

דיסציפלינות משניותSecondary Disciplines

Tax Law

פרסומים ויצירות עיקריים / עדכנייםMain / Recent Publications

Tamir Shanan, Doron Narotzki, 'Sourcing the Unsourceable: Cross Border Tax Implications of Cryptographic Dealings', (2026), 54, Intertax, Issue 8, pp. 467-486,
Shanan, T., & Narotzki, D. (2026). Reexamining Kibbutzim Tax Reform in Israel: Legal, Economic, and Social Perspectives. Israel Studies Review, 41(1), 124-144.
Narotzki, D., Shanan, Tamir, 2026. Ladies First? The Tax Code Says Otherwise Tax Policy and the Cost of Economic Dependence. ST. JOHN’S LAW REVIEW 99 (3)
Narotzki, D., Shanan, Tamir, 2026. Catching Pokémon, Not Tax Bills. Texas Law Review, 104:795
Shanan, Tamir, Narotzki, D. and Zamir, N. (2025) A New Governance Framework in Cross-Border Tax Policymaking Brooklyn Journal of Corporate, Financial & Commercial Law
Shanan, Tamir, Narotzki, D. and Zaks. L. (2025) Developing A Novel Conceptual Tax Regulatory Framework for Crypto Tokens. 58 Akron Law Review.
Shanan, Tamir, Narotzki, D. (2025) Taxation of Cross Border Migrations: Reevaluating the Allocation of Tax Collection of Immigrants Between Home Country and Host Country. In: Ira Lindsay and Matthew Benita Rose (eds.) Fairness in International Taxation, Hart Publishing. Ch 8
Narotzki, D., Shanan, Tamir, Jones, J., Barel, O., Ben-Yaakov, Y. G., Surujon,, T. Yusupov, R. and Anidjar, Or Haim (2025) Beyond Comprehension: Why Tax Code Complexity Necessitates IRS Deference, UC Law Business Law Journal, 22(1).
Narotzki, D., Shanan, Tamir and Jones, J., (2025) Taxation and the Founding Fathers Tax Notes Federal
Narotzki, D. and Shanan, Tamir (2025) We the People Deserve Fair Taxes. Cardozo Journal of Equal Rights and Social Justice Review
Narotzki, D. and Shanan, Tamir (2025) The Decline of Chevron, the Rise of Loper Bright, and the Shifting Sands of Tax Law. 28 Florida Tax Review
Narotzki, D. and Shanan, Tamir (2025) A Comprehensive, and a Joint, Marijuana Tax. 45 Virginia Tax Review 44(2)
Doron Narotzki & Tamir Shanan, Taxing Morality: How Tax Law Defines Wealth, Justice, and Fairness, 41 Ga. St. U. L. Rev. 943 (2025).
Shanan, Tamir. (2024). Crypto Assets: Tax Law and Policy in Israel. In: M. Lang (ed.) Crypto Assets: Tax Law and Policy, ch 22. IBFD
Tamir Shanan, Doron Narotzki, A tax regulatory framework for cryptographic assets, Finance Research Letters, Volume 61, 2024, 105018
Shanan, Tamir. (2024). The Impact of Tax Treaties on International Mobility of Work in Israel. In: G. Kofler et al. (eds.) Mobility of Work, WU - Tax Law and Policy Series, ch 16. IBF
Shanan, Tamir. (2024) Taxation of “Stateless” Individual Taxpayers in the 21st Century, Law in Times of Crisis: Festschrift for Yoram Danziger (Eric Hilgendorf editor, Duncker & Humblot,), 469-488
Shanan, Tamir and D. Narotzki. (2024). Taxing migrants more fairly in an era of globalization. In: R. S. Avi-Yonah & Y. Lind (eds.), Taxation, Citizenship, and Democracy in the 21st Century, ch 3. Edward Elgar Publishing
Narotzki, Doron and Shanan, Tamir, Reexamining Triangular B Reorganization: Requirements and Potential Tax Traps or a Time to Revisit Its Favorable Application (September 30, 2023). Forthcoming UC Davis Business Law Journal, Vol. 24, Spring 2024, Available at SSRN
Narotzki, D. and Shanan, Tamir (2024). Populism and Taxation. Southern California Interdisciplinary Law Journal, 33(2), pp. 365-397
Avi-Yonah, R. Y. and Shanan, Tamir. (2024). Rethinking Taxes Excess Profit. The Tax Lawyer, 77(2), 269
A Time to Institutionalize the International Tax Regime 52(11), pp. 673-683.Intertax. (2024) 1 (with Doron Narotzki and Noam Zamir);
שאנן תמיר. (2023) היבטי מס נבחרים בפעילותן של קרנות השקעה פרטיות וקרנות הון סיכון. הפרקליט נו
Tax Treaties and Denizenship Based Tax Systems 36 NEW YORK INTERNATIONAL LAW REVIEW 57 (2023) (with Doron Narotzki)
Tamir Shanan (2023) Tax Implications for Personal Services Performed Remotely. In: Virtual Teams Across National Borders. Routledge
Shanan, Tamir, Selected Tax Aspects of Capital Equity Funds and Venture Capital Funds (December 1, 2023). 55 Hapraklit [Israeli Bar Association] Law Review 3 (2023)
Shanan, Tamir and Narotzki, Doron, Citizenship and Denizenship in the International Tax Context in an Era of Global Economy (December 1, 2023). Florida Journal of International Law, Vol. 35, 2023
Narotzki, Doron and Shanan, Tamir, Tax Implications of Contributing Appreciated Property Overseas (April 17, 2023). Tax Notes Federal, Vol. 179, N. 3, 2023
Narotzki, Doron and Shanan, Tamir, Cross-Border Corporate Social Responsibility and Taxation: A New Conceptual Framework in an Era of Economic Globalization (April 25, 2023). Forthcoming Ohio State Business Law Journal, Vol. 18, I. 1, Fall 2023
Narotzki, Doron and Shanan, Tamir and Kuperberg, Vered, Last Call to ‘Acquire’ Investor Visas? (June 5, 2023). Tax Notes International, Volume 110, Number 10, June 2023
Corporate Income Tax: We Tried the Stick, How About the Carrot? 12(2) MICHIGAN JOURNAL OF BUSINESS & ENTREPRENEURIAL LAW REVIEW (Spring 2023) (with Doron Narotzki);
תמיר שאנן מיסוי משפחות במאה ה-21. המשפט. ספר יורם דנציגר
Shanan T., Leviner S., Harari M. (2017) Current Issues in Cross Border Taxation and Investment in the State of Israel. In: Brown K. (eds) Taxation and Development - A Comparative Study. Ius Comparatum - Global Studies in Comparative Law, vol 21. Springer, Cham