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, 48 North Carolina Journal of International Law, 433 (2023).