Tax Sanctions and the Russia-Ukraine Conflict

Andrew Hayashi; Ashley S. Deeks;

Tax Sanctions and the Russia-Ukraine Conflict

Andrew Hayashi

Ashley S. Deeks

DATE

2023-03

SSRN

UVA Law Faculty Affiliations

Andrew Hayashi

Ashley S. Deeks

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.

SSRN

Citation

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

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Tax Sanctions and the Russia-Ukraine Conflict

UVA Law Faculty Affiliations

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