Prof. Rifat Azam

Professor Rifat Azam is an Associate Professor of Law at the Harry Radzyner School of Law, Reichman University. He is an internationally recognized scholar specializing in tax law, international taxation, international economic law, and the taxation of the digital economy. His research explores the intersection of law, economics, technology, and public policy, with particular emphasis on the challenges posed by globalization, technological innovation, and shifting geopolitical power.

Professor Azam has published extensively in leading academic journals in the United States, Europe, and Israel. Among his most significant achievements is the publication of a lead article in the prestigious *American Journal of International Law (AJIL)* in 2026, examining the rivalry among the United States, China, and international institutions over global tax governance. His broader scholarship addresses international tax reform, cross-border e-commerce, digital taxation, emerging technologies, and taxpayers' rights. He is also the author of *International Taxation of Electronic Commerce* (2013). His research contributes to academic and policy debates on the future of taxation in an increasingly interconnected and digitalized world.

Born and raised in Nazareth, Professor Azam earned his LL.B., LL.M., and doctorate in law with distinction from the Hebrew University of Jerusalem. He subsequently pursued advanced legal studies and research at leading American institutions, including Harvard University and the University of Michigan. His academic achievements have been recognized through prestigious fellowships and awards, including a Fulbright Fellowship.

Before pursuing his academic career, Professor Azam spent approximately a decade at the Supreme Court of Israel, serving as Senior Legal Advisor to Chief Justice Aharon Barak. He contributed to the preparation of judicial opinions and the analysis of complex constitutional, administrative, commercial, and tax law cases. He also participated in the work of the Or Commission, the Israeli State Commission of Inquiry established to investigate the events of October 2000.

Alongside his position at Reichman University, Professor Azam has taught and conducted research at leading American universities, including Columbia University, the University of Michigan, and Florida International University (FIU). His teaching and scholarship reflect a strong international and comparative orientation, combining rigorous legal analysis with interdisciplinary perspectives on contemporary economic, technological, and societal challenges.

Professor Azam is also actively engaged in academic leadership and public service, contributing to initiatives that promote academic excellence, innovative legal education, and stronger connections between legal scholarship, professional practice, and society.

B.1. Rifat Azam, International Taxation of E-commerce (The Hebrew University of Jerusalem Press, 2013)[Hebrew]

רפעאת עזאם, המיסוי הבינלאומי של המסחר האלקטרוני (המכון למחקרי חקיקה ולמשפט השוואתי ע"ש הרי ומיכאל סאקר, הפקולטה למשפטים, האוניברסיטה העברית בירושלים, נבו הוצאה לאור) 2013

D16. Rifat Azam, THE UNITED STATES, CHINA, AND THE OECD—UN RIVALRY: ASYMMETRIC
REGIME COMPLEXITY IN GLOBAL TAX GOVERNANCE, 120:3 AJIL445 (2026)

D.14. Rifat Azam, The Global Minimum Tax and Intra-Western Tax Competition, 44(1) Berkeley Journal of International Law 99-152 (2026)

D.15. Rifat Azam, Crypto Investment Funds and the Limits of U.S. Tax Law: Functional Classification and Global Regulatory Convergence, 54(8,9) Intertax 1-22 (2026)

D.18. Rifat Azam, Artificial Intelligence and Administrative Discretion in Defining the Boundaries of Tax Planning (2026)[Hebrew]

רפעאת עזאם בינה מלאכותית ושיקול הדעת המנהלי בקביעת גבולות תכנון המס (2026).

D.19. Rifat Azam, National Insurance in the Age of Agentic Artificial Intelligence: Institutional Erosion, Competitive Distortions, and Pathways to reform (2026)[Hebrew]

רפעאת עזאם, ביטוח לאומי בעידן הבינה המלאכותית הסוכנת: שחיקה מוסדית, עיוות תחרותי, ודרכי תיקון (2026)

D.13. Rifat Azam, Online Taxation Post Wayfair, 51 New Mexico Law Review (2021)

D.11. Rifat Azam, Orly Mazur, Cloudy with a Chance of Taxation, Florida Tax Review (2019)

D.12. Rifat Azam and Orly Mazur, Taxing Consumption in the Cloud, 95(14) Tax Notes International 1371 (September 30, 2019).

D.9. Rifat Azam, Minimum Global Effective Corporate Tax Rate as General Anti Avoidance Rule, 8 Columbia Journal of Tax Law 5 (2017)

D.10. Rifat Azam, Ruling the World: Generating International Tax Norms in the Era of Globalization and BEPS, 50 Suffolk University Law Review (2017)

D.8. Rifat Azam, Interpretation of Tax law: The Role of Human Rights in the Supreme Court Jurisprudence, 18 Law & Business 400-465 (2014)[Hebrew]

רפעאת עזאם, פרשנות דיני המסים: מס אמת וזכויות אדם בפסיקת בית המשפט העליון, משפט ועסקים י"ח 400-465 (2014)

D.7. Rifat Azam, Innovations in Real Estate taxation in the 2012 Legal Year, 8 Din Udvarim (Haifa University Interdisciplinary Law review) 241-288 (2014)[Hebrew]

רפעאת עזאם, חידושים בדיני מיסוי מקרקעין בשנת המשפט תשע"ב, דין ודברים ח 241 (2014)

D.4. Rifat Azam, Global Taxation of Cross Border E-commerce Income, 31 Va. Tax. Rev. 639 (2012)

D.5. Rifat Azam, The Political Feasibility of a Global E-commerce Tax, 43(3) University of Memphis Law review 711-766 (2012).

D.6. Rifat Azam, E-commerce Taxation in China, 3(1) Journal of Chinese Tax and Policy 66-76 (2012)

D.3. Rifat Azam, Israeli E-commerce Law Proposal and Integrative Regulation of E-commerce Law and Taxation, 13 Law & Business 191-252 (2010)[Hebrew]

רפעאת עזאם, על הצעת חוק מסחר אלקטרוני ומודל ההתאמה האינטגרטיבי להסדרתו ולמיסויו של המסחר האלקטרוני, משפט ועסקים יג 191-252 (ספטמבר 2010)

D.2. Rifat Azam, E-commerce Taxation and Cyberspace Law: The Integrative Adaptation Model, 12 Virginia Journal of Law & Technology 5 (2007).

D.1. Rifat Azam, Taxation of Married Couples in Israeli Law: A Call for Adopting Separate Filing Model, 5 Alei Mishpat 179-216 (2006)[Hebrew]

רפעאת עזאם, מיסוי בני זוג בדין הישראלי: הגיעה השעה לאמץ מודל הפרדה, עלי משפט ה (תשס"ו) 179.

E.1. Rifat Azam, Taxation of Intellectual Property in the Era of the Global Digital Economy: The Israeli Law in Comparative Perspective, in Miriam Marcowitz-Bitton and Lior Zemer (eds.), Interdisciplinary Analysesof Intellectual Property Law 355-420 (Nevo, 2015)[Hebrew]

רפעאת עזאם, היבטים במיסוי קניין רוחני בכלכלה הגלובלית ב קניין רוחני: עיונים בינתחומיים (ליאור זמר, מרים ביטון, עורכים)(2015)

E.2a. Rifat Azam, Tax Law, in Christian Walter, Barak Medina, Lothar Scholz, and Heinz-Bernd Wabnitz (eds.), The Israeli Legal System: An Introduction 189-204 (Nomos, 2019)[English]

E.3. Rifat Azam, International Taxation of the Digital Economy: Time for Conclusions and/or Revolutions? in Lior Zemer, Dov Greenbaum, and Aviv Gaon (eds.), Emerging Technologies: Challenges for Israeli Law 301-338 (Nevo, 2022) [Hebrew]

רפעאת עזאם, המיסוי הבינלאומי של הכלכלה הדיגיטלית: עת הכרעה ו/או מהפכה?1

H.1a. Rifat Azam (Israel Country Report/Contribution), in Juliane Kokott, Pasquale Pistone, and Robin Miller, Public International Law and Tax Law - Phase 1, 52(2) Georgetown Journal of International Law 381-426 (2021).

Research and Teaching Expertise