Omri Marian

Assistant Professor of Law

Omri Marian's image
Expertise:

International taxation, comparative taxation, taxation of financial instruments

Background:

Omri Marian is an internationally recognized expert in international taxation and comparative taxation. Before joining UC Irvine School of Law, he was an assistant Professor of Law at the University of Florida where he taught in the graduate tax program. He also practiced as a tax associate in the New York office of Sullivan & Cromwell LLP. Professor Marian’s work has been cited by Congress and is frequently featured in financial media outlets.

Current Courses:

Current Issues in Tax Law and Policy

Federal Income Tax

Prior Courses:

U.S. International Taxation, Tax Treaties, International Tax Planning, Taxation of Financial Instruments, Current Issues in Tax Law and Policy

Recent Publications

  • Omri Y. Marian, United States National Report on Corporate Tax Residence and Mobility, in Proceedings of 2017 Congress of European Association of Tax Law Professors (forthcoming, 2017).
  • Omri Y. Marian, The State Administration of International Tax Avoidance, 7 HARV. BUS. L. REV. __ (forthcoming, 2017).
    Reviewed at: Andrew Hayashi, Putting a Face To International Tax Avoidance (noting the article’s “valuable contribution in drawing attention to the powers of individual actors” in international tax avoidance).
  • Omri Y. Marian, The Other Eighty Percent: Private Investment Funds, International Tax Avoidance, and Tax-Exempt Investors, 2016 BYU L. REV. 1516 (2016); Invited symposium article.
    Reviewed by Ari Glogower on Taxprof Blog (concluding the article “is a significant step” towards “a broader perspective on tax planning by investment funds”).
  • Omri Y. Marian, Is Something Rotten in the Grand Duchy of Luxembourg?, 84 TAX NOTES INT’L 281 (Oct. 17, 2016). Trade journal article (cover feature).
  • Omri Y. Marian, Unilateral Responses to Tax Treaty Abuse: A Functional Approach, 41 BROOK. J. INT’L L. 1155 (2016); an invited contribution for a symposium “Reconsidering the Tax Treaty.”
  • Omri Y. Marian, Is Something Rotten in the Grand Duchy of Luxembourg?, 84 Tax Notes Int’l 281 (Oct. 17, 2016).
  • Omri Y. Marian & Reuven S. Avi-Yonah, Inversions and Competitiveness: Reflections in the Wake of Pfizer--Allergan, 41 Int’L Tax J. 39 (2015).
  • Omri Y. Marian, Home-Country Effects of Corporate Inversions, 90 Wash. L. Rev 1 (2015). Cited by The Joint Committee on Taxation in, Description of Revenue Provisions Contained in the President's Fiscal Year 2015 Budget Proposal (Dec. 17, 2014)>
  • Omri Y. Marian, A Conceptual Framework for the Regulation of Cryptocurrencies, 82 U. Chi. L. Rev. Dialogue 53 (2015); an invited essay for an online symposium “Grassroots Innovation and Regulatory Adaptation”.
  • Omri Y. Marian, Reconciling Tax Law and Securities Regulation, 48 Mich. J. L. Reform 1 (2014).
  • Omri Y. Marian, Jurisdiction to Tax Corporations, 54 B.C. L. Rev. 1613 (2013).
  • Omri Y. Marian, Are Cryptocurrencies Super Tax Havens?, 112 Mich. L. Rev. First Impressions 38 (2013). Cited by the Congressional Research Service here >

Recent and Upcoming Events

  • June 2017
    United States National Reporter on Corporate Tax Residence and Mobility, the 2017 Congress of European Association of Tax Law Professors, Lodz, Poland
  • April 2017
    The Making of International Tax Law: Empirical Evidence from Natural Language Processing, The Northern California Tax Professor Roundtable, Hastings Law School, San Francisco, CA
  • November 2016
    The State Administration of International Tax Avoidance, University of Virginia Invitational Tax Conference, Charlottesville, VA
  • August 8, 2016
    Private Investment Funds and International Tax Avoidance, Discussant, Tax Policy Discussion Group, Annual Meeting of the South Eastern Association of Law School, Amelia Island, FL.
  • July 2016
    The State Administration of International Tax Avoidance, 3rd Annual Roundtable on Taxation and Tax Policy, Netanya Academic College School of Law, Netanya, Israel
  • June 2016
    Private Investment Funds and International Tax Avoidance, 11th Annual Junior Tax Scholars Workshop, University of California, Irvine School of Law, Irvine, CA
  • June 2016
    Allocation of Income from a Lawyer’s Perspective, University of Zurich Invitational Seminar: Tax Justice in a Global World, Zurich, Switzerland
  • May 2016
    Tax Investigations and their Impact on the Global Tax System, Winning the Tax Wars conference, The World Bank, Washington, DC.
  • May 23, 2016
    Panelist, “How Tax Transparency Could Lead to Better Global Tax Rules,” Tax Coop 2016 conference, World Bank, Washington, D.C.
  • Apr. 29, 2016
    Presenter, The State Administration of International Tax Avoidance, Workshop on Corruption and the Role of Tax Havens, City University London
  • Mar. 11, 2016
    Presenter, Private Investment Funds and International Tax Avoidance, Brigham Young University Law Review Symposium, Provo, UT
  • Mar. 1, 2016
    Presenter, The State Administration of International Tax Avoidance, Georgetown University Tax Law and Public Finance Workshop, Washington, D.C.
  • Feb. 11, 2016
    Presenter, The State Administration of International Tax Avoidance, UCLA School of Law Colloquium on Tax Policy and Public Finance, Los Angeles
  • Jan. 25, 2016
    Presenter, The State Administration of International Tax Avoidance, Pepperdine Law School Tax Policy Series, Malibu, CA
  • Nov. 19, 2015
    Presenter, The State Administration of International Tax Avoidance, The National Tax Association 108th Annual Conference on Taxation, Boston
  • Oct. 23, 2015
    Presenter, Tax Treaty Terminations (and other Unilateral Responses to Treaty Abuse), Brooklyn Law School Symposium 

In the Media