Omri Marian
Professor of Law
Academic Director, Graduate Tax Program

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.
(Log in to view full course descriptions in the UCI Law Course Catalog)
- Omri Y. Marian, New Technologies and the Evolution of Tax Compliance, __ Va. Tax. Rev. __ (forthcoming, 2020) (with J. Alm, J. Beebe, M. Kirsch, and J. Soled).
- Omri Y. Marian, The Making of International Tax Law: Empirical Evidence from Natural Language Processing, __ Fla. Tax. Rev. __ (forthcoming, 2020).
- Omri Y. Marian, Cryptocurrency Havens and International Blockchain Regulation, 20 N.C. J. of L. & Tech. __ (forthcoming, 2019).
- Omri Y. Marian, A Critique of BEAT Critiques, 10 Colum. J. Tax. L. Tax Matters 148 (2018)
- Omri Y. Marian, Is All Corporate Tax Planning Good For Shareholders?, 52 U.C. Davis L. Rev. 905 (2018).
- 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. 1 (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).
- Dec. 10, 2020
Presenter, “Taxing Data,” 2020 Global Tax Symposium, Online - March 22, 2019
Presenter, “AI in Tax Compliance and Enforcement,” Artificial Intelligence and the Future of Tax Law and Policy, Ohio State University Moritz College of Law, Columbus, OH - April 2019
The Making of International Tax Law: Empirical Evidence from Natural Language Processing: New York University School of Law Tax Policy and Public Finance Colloquium, NYC, NY - April 2019
Cryptocurrency Havens and International Blockchain Regulation, Conference on Sustainable taxation – Global challenges and legal solutions, University of Gävle, Gävle, Sweden - February 2019
Cryptocurrency Havens and International Blockchain Regulation, University of North Carolina School of Law, Journal of La and Technology Symposium, Chapel Hill, NC - February 2019
The Discursive Failure in Comparative Tax Law, Lorentz Center Conference – How Countries Learn to Tax; Complexity, Legal Transplants and Legal Culture, Leiden University, Leiden the Netherlands - Nov. 15, 2018
Digital Aspects of International Tax, National Tax Association’s 11th Annual Conference, New Orleans, LA - February 2018
Is all Corporate Tax Planning Good for Shareholders?, University of Florida Graduate Tax Program, Tax Law and Policy Seminar, Gainesville, Florida - November 2017
Is all Corporate Tax Planning Good for Shareholders?, University of Toronto, Faculty of Law, Tax Law and Policy Workshop Series, Toronto, Canada - October 2017
Is all Corporate Tax Planning Good for Shareholders?, University of Pennsylvania Law School, Center for Tax Law and Policy Seminar Series, Philadelphia, PA - July 2017
Destination-Based Cash-Flow Taxation and the International Tax System, Orange County Bar Association, Tax Section, Newport Beach, CA - June 2017
United States National Reporter on Corporate Tax Residence and Mobility, the 2017 Congress of European Association of Tax Law Professors, Lodz, Poland - June 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
- Mother Jones: Prof. Marian comments on leaked memo that suggests ways to hide money offshore
- Law360: Prof. Marian comments on tax benefits for virtual currency donors
- UCI Law: UCI Law Professor and Academic Director of Graduate Tax Program, Omri Marian, to Present Paper at the Global Tax Symposium
- Tax Notes: Prof. Marian interviewed on teaching tax during the COVID-19 pandemic
- Politifact: Prof. Marian factchecks Hugh Hewitt’s comments about Trump’s tax returns and carryover losses and deductions
- Law 360: Prof. Marian quoted on public perception, reputation of the IRS following New York Times report of Trump’s tax returns
- Financial Times: Prof. Marian quoted on changes to Luxembourg tax laws
- Bloomberg: Prof. Marian quoted on addition of cryptocurrency question to Form 1040
- Law 360: Prof. Marian quoted on U.S. Dept. of the Treasury’s move to review tax-exempt statuses of universities following Trump’s tweets
- Yahoo Finance: Prof. Marian quoted on cryptocurrency exchange services
- Law 360: Prof. Marian comments on the Supreme Court’s decision not to hear Altera case
- Politico: Prof. Marian quoted on ‘tax exceptionalism’ and the Altera Corp. v. Commissioner of Internal Revenue case
- La Presse: Prof. Marian commented on Cirque du Soleil's Luxembourg tax structure
- Tax Notes Talks: LISTEN: Prof. Marian discusses how AI and emerging tech are incorporated into the grad program at UCI Law, and innovative approaches to teaching during the coronavirus pandemic
- Cointelegraph: Prof. Marian quoted on expected tax enforcement of cryptocurrency, changing tax priorities in light of coronavirus
- Orange County Business Journal: Prof. Marian quoted on UCI Law Grad Tax Program partnership with Blue J Legal, push to include artificial intelligence in curriculum
- Yahoo Finance: UCI Law and Blue J Legal partner to teach grad tax students methods for implementing AI into their practice
- UCI Law: UCI Law to Integrate Blue J Legal’s AI-Enabled Tax Platform into Curriculum
- Quartz: Prof. Marian quoted on how the Tax Cuts and Jobs Act has held up
- Law 360: Prof. Marian discusses issues around a de minimis exception from taxation of cryptocurrency transactions
- Law 360: Prof. Marian quoted on Sen. Warren’s plan for a 35 percent corporate tax to fund Medicare for All
- Politico: Prof. Marian discussed with Politico the IRS ruling dealing with tax obligations on virtual currencies
- Quartz: Prof. Marian quoted on Walmart tax structuring, tax avoidance claim
- TaxProf Blog: Prof. Marian writes on blockchain havens and the need for their internationally-coordinated regulation
- TaxProf Blog: Profs. Fleischer and Marian named among top 25 tax professors with largest number of twitter followers
- TaxProf Blog: Profs. Blank, Fleischer and Marian signed an amicus brief arguing no special deference is due to Tax Court decisions
- TaxProf Blog: Prof. Marian’s tax band perform at Graduate Tax Program networking reception
- Quartz: Prof. Marian quoted on Sequoia Capital Mauritius leaks, canceled loan
- Coindesk: Prof. Marian comments on cryptocurrency tax guidance
- Americans for Tax Fairness: Profs. Blank and Marian sign letter urging congress not to codify IRS Free File program
- Coindesk: Prof. Marian comments on cryptocurrency tax guidance
- Law 360: Prof. Marian comments on Sen. Harris call to repeal TCJA
- TaxProf Blog: Prof. Marian on whether corporate tax planning benefits shareholders
- TaxProf Blog: Profs. Blank and Marian present papers at artificial intelligence and tax law/policy symposium
- Law360: Prof. Marian comments on blockchain havens
- AP: Prof. Marian comments on Cohen’s testimony about payments to Trump Foundation
- Washington Post: Prof. Marian comments on Michael Cohen testimony on Trump Foundation, tax law
- Wall Street Journal: Prof. Marian discusses how the tax overhaul has spurred job growth for tax professionals and UCI Law’s new graduate tax program
- Law 360: Prof. Marian comments on Ohio’s move to allow businesses to pay taxes with cryptocurrency
- The Hill: Prof. Marian op-ed: Tax reform promised a deluge, delivered a drip of foreign earnings
- Law.com: Prof. Marian comments on UCI Law’s new graduate tax program, practical skills focus
- Coindesk: Prof. Marian: Does the IRS Get a Cut of Your Bitcoin Cash?
- TaxProf Blog: Prof. Marian signs amicus brief urging SCOTUS to overrule Quill v. North Dakota
- Bloomberg Tax: Prof. Marian comments on potential use of cryptocurrencies in state tax liabilities