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Omri Marian

Professor of Law
Omri Marian

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:

Federal Income Tax, Current Issues in Tax Law and Policy

Prior Courses:

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

  • Omri Y. Marian, Is All Corporate Tax Planning Good For Shareholders?, 52 U.C. Davis L. Rev. __ (forthcoming, 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).
  • 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.”
  • Nov. 15, 2018
    Discussant, 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
  • November 2016
    The State Administration of International Tax Avoidance, University of Virginia Invitational Tax Conference, Charlottesville, VA
  • Aug. 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