Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and director of the International Tax LL.M. Program at the University of Michigan. He specializes in corporate and international taxation. Young Ran (Christine) Kim is a Professor of Law at Benjamin N. Cardozo School of Law. Her research focuses on international tax, business tax, and taxation in the digital economy.

• Introduction: the international tax revolution, 2008–2023; 1. The ancien régime, 1923–1979; 2. The decline of the ancien régime, 1980–2008; 3. The beginnings of the new regime, 2008–2010; 4. The early revolution and its limits, 2010–2015; 5. The new regime and the digital economy, 2016–2023; 6. The new regime and the global tax, 2016–2023; 7. The future of the new regime; 8. Evolution or revolution?.

Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and director of the International Tax LL.M. Program at the University of Michigan. He specializes in corporate and international taxation. Young Ran (Christine) Kim is a Professor of Law at Benjamin N. Cardozo School of Law. Her research focuses on international tax, business tax, and taxation in the digital economy.

• Introduction: the international tax revolution, 2008–2023; 1. The ancien régime, 1923–1979; 2. The decline of the ancien régime, 1980–2008; 3. The beginnings of the new regime, 2008–2010; 4. The early revolution and its limits, 2010–2015; 5. The new regime and the digital economy, 2016–2023; 6. The new regime and the global tax, 2016–2023; 7. The future of the new regime; 8. Evolution or revolution?.

Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law and director of the International Tax LL.M. Program at the University of Michigan. He specializes in corporate and international taxation. Young Ran (Christine) Kim is a Professor of Law at Benjamin N. Cardozo School of Law. Her research focuses on international tax, business tax, and taxation in the digital economy.

• Introduction: the international tax revolution, 2008–2023; 1. The ancien régime, 1923–1979; 2. The decline of the ancien régime, 1980–2008; 3. The beginnings of the new regime, 2008–2010; 4. The early revolution and its limits, 2010–2015; 5. The new regime and the digital economy, 2016–2023; 6. The new regime and the global tax, 2016–2023; 7. The future of the new regime; 8. Evolution or revolution?.