Andrew Hayashi
Ashley Deeks

Tax Sanctions and the Russia-Ukraine Conflict

DATE
2023-03
 

Abstract

The Russian invasion of Ukraine in 2022 provoked the imposition of economic sanctions that are unprecedented in their swiftness, severity, and novelty. In this essay, we evaluate the possible role of tax law as another sanctions tool for addressing the Russia-Ukraine conflict and discuss a recent legislative proposal to impose tax sanctions.

Citation

Ashley S. Deeks & Andrew Hayashi, Tax Sanctions and the Russia-Ukraine Conflict (2023).
 

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