עברית

Dr. Rifat Azam

Harry Radzyner Law School Dr. of Law, The Hebrew University of Jerusalem

Research and Teaching Expertise

Tax Law
International Law
Business Law
Business Law

Dr. Rifat Azam, LL.D., Hebrew University of Jerusalem 2006

Dr. Rifat Azam is a tenured Associate Professor of Law at the Harry Radzyner School of Law, Reichman University. He teaches and writes in the fields of Tax Law, International Taxation, Tax Policy, Law and Technology, Cyberspace Law, E-Commerce Taxation, and the taxation of the digital economy. His scholarship examines how tax law should respond to major transformations in the global economy, including digitalization, artificial intelligence, cloud computing, crypto-assets, global tax competition, and the changing institutional architecture of international tax governance.

Dr. Azam’s current research agenda focuses on two closely connected fields: taxation and the digital economy, and global tax governance and political economy. His recent work addresses some of the most pressing questions in contemporary tax law, including the legitimacy of international tax institutions, the OECD–UN rivalry in global tax norm-making, the global minimum tax, AI-driven productivity and labor-market disruption, crypto investment funds, and the taxation of cloud-based and digital business models.

His scholarship has been published or accepted for publication in leading journals and academic forums, including the *American Journal of International Law*, *Virginia Tax Review*, *Berkeley Journal of International Law*, *Florida Tax Review*, *Columbia Journal of Tax Law*, and other prominent publications.

Dr. Azam earned his LL.B., LL.M. magna cum laude, and LL.D. magna cum laude from the Hebrew University of Jerusalem. He was a Fulbright doctoral fellow and a visiting researcher at Harvard Law School, a Michigan Grotius Visiting Scholar and post-doctoral researcher at the University of Michigan Law School, a Scholar in Residence and Adjunct Visiting Professor at Columbia Law School, a Visiting Professor of Law at Washington University in St. Louis School of Law, and an Israel Institute Visiting Professor at Florida International University. He also received the Harry Radzyner School of Law Outstanding Researcher Award for excellence in research.

Before joining academia, Dr. Azam served for many years at the Supreme Court of Israel, including as Senior Legal Advisor to Chief Justice Aharon Barak and as a law clerk in the Chief Justice’s chambers. In these roles, he contributed to the work of the Court in major constitutional, administrative, corporate, tax, business, and private-law cases, and conducted comparative and theoretical research on complex legal questions of broad public importance.

Teaching is a central part of Dr. Azam’s academic work. At Reichman University and during his visiting appointments abroad, he has taught courses and seminars in Tax Law, International Taxation, Tax Policy, Law, Internet and E-Commerce Taxation, Taxation and the Digital Economy, Real Estate Taxation, Israeli Law, Politics and Society, and the Role of the Israeli Supreme Court in Democracy. His teaching combines doctrinal rigor, comparative perspective, policy analysis, and close engagement with students.

Alongside his research and teaching, Dr. Azam is deeply involved in academic service and institutional life. Across his work, Dr. Azam seeks to connect legal scholarship with the defining economic, technological, and institutional challenges of our time. His academic profile reflects a sustained commitment to rigorous research, excellent teaching, public responsibility, and the development of tax law as a field that is not only technical and doctrinal, but also global, institutional, and deeply connected to questions of justice, governance, and social change.
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

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.

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

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.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 (2013).

D.6. Rifat Azam, E-commerce Taxation in China, 3(1) Journal of Chinese Tax and Policy 66-76 (2013)

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

D.14. Rifat Azam, The Global Minimum Tax and Intra-Western Tax Competition, 44(1) Berkeley Journal of International Law 99-152 (2025)

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)

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).
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