Omri Marian
Professor of Law

Expertise:
International taxation, comparative taxation, taxation of financial instruments
Background:
Omri Marian is an internationally recognized expert in international taxation, comparative taxation and taxation and the blockchain. 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 is frequently featured in financial media outlets. Professor Marian is the founding Academic Director of UCI Law’s Graduate Tax Program, and served in this role until 2022.
(Log in to view full course descriptions in the UCI Law Course Catalog)
- United States National Report, in Crypto Assets: Tax Law and Policy (IBFD, forthcoming 2023)
- The Inequitable Taxation of Low- and Mid-Income Performing Artists, 30 UCLA Ent. L. Rev. (forthcoming, 2023)
- Law, Policy, and the Taxation of Block Rewards, Tax Noted Fed. (175 Tax Notes Fed. 1493, 2022).
- Taxing Data, 47 BYU L. Rev. 511 (2022)
- New Technologies and the Evolution of Tax Compliance, 39 Va. Tax. Rev. 287 (2020) (with J. Alm, J. Beebe, M. Kirsch, and J. Soled)
- The Making of International Tax Law: Empirical Evidence from Natural Language Processing, 24 Fla. Tax. Rev. 151 (2020).
- Blockchain Havens and the Need for Their Internationally Coordinated Regulation, 20 N.C. J. of L. and Tech. 529 (2019).
- November 2022
Presenter, The 115th National Tax Association Annual Meeting. - October 2022
Commentator, Tax Policy Colloquium, Loyola Marymount University School of Law. - April 2022
Visiting Lecturer, Vienna University of Economics and Business. - January 2022
Panelist. AALS Annual Meeting 2022, Hot Topics Program: The Promise and Pitfalls of the Global Tax Deal,. - September 2021
Speaker. The Copenhagen Business School / Cambridge Workshop Series: Enablers of Financial Crime: Tax, Finance and Societies.
- Cointelegraph: Does the US have a crypto ‘tax loophole’ problem?
- Bloomberg Tax: Is Your Bored Ape NFT a Work of Art? IRS Will Have to Decide
- Forbes: What Taxpayers Need To Know About Digital Asset Loss Harvesting
- Tax Policy Center: "The Presciption: Fiscal Policy for Today's Economy with Omri Marian
- Bloomberg Tax: Crytpo Bill's Tax Measures Answer Many of Indsutry's Demands
- Bloomberg Tax: Crypto Crash Weighs on States' Plans for Tax Payment by Bitcoin
- Time Magazine: A New Congressional Bill Aims to Spur Crypto's Growth
- Taxnotes.com: U.S. Mulling Review of Treaties with Russia Amid Ukraine Crisis
- Coindesk: Crypto Tax Compliance Remains Minefield as IRS Leaves Key Questions Unresolved
- Coindesk: OpEd: Your Staking Rewards Are Still Taxable