Omri Marian
Biography
Omri Marian, S.J.D., is Professor of Law at the University of California, Irvine School of Law, where he served as Founding Academic Director of the Graduate Tax Program from 2018 to 2022. A scholar in the fields of international taxation and cryptocurrency regulation, Marian has published extensively on corporate tax avoidance, digital assets, and the intersection of tax law and emerging technologies. Before entering academia, he practiced in the Tax Department at Sullivan & Cromwell LLP in New York.
Marian's scholarship has been cited by the Supreme Court of Canada and the Israeli Supreme Court. His work on cryptocurrency taxation and blockchain regulation has positioned him as a frequent commentator on digital asset policy, contributing to legislative efforts including serving as primary drafter of the American Bar Association Section on Taxation's comments to the Senate Finance Committee on taxation of digital assets. His research has appeared in journals including the Michigan Law Review, Virginia Tax Review, and Washington Law Review, and has been featured in media outlets such as The Wall Street Journal, The New York Times, and Bloomberg.
Marian received his S.J.D. from the University of Michigan Law School in 2009, where he was a Michigan Grotius Fellow. He also holds an LL.M. in International Taxation from Michigan and an LL.B., magna cum laude, from Tel Aviv University Faculty of Law. He is an elected fellow of the American Bar Foundation and serves as Vice Chair of the American Bar Association Section on Taxation's Committee on Tax Practice and Technology.
Return to topEducation
- S.J.D. in Law, University of Michigan Law School, 2009
- LL.M. in International Taxation, University of Michigan Law School, 2008
- LL.B., Tel-Aviv University Faculty of Law, 2006
- Additional Undergraduate Degree in Political Science, Tel-Aviv University Faculty of Social Sciences, 2006
Distinctions
- American Bar Foundation Fellow
- Cegla Visiting Research Fellow, Tel Aviv University, 2019
- Michigan Grotius Fellow, 2009
- Israeli Sciences Foundation Scholarship, 2006
Areas of Expertise
- International Tax Law
- Cryptocurrency Taxation Frameworks
- Corporate Tax Avoidance Mechanisms
- Digital Asset Regulatory Policy
- Judicial Ethics Income Reporting
- Data Monetization Taxation Models
- Performing Artist Income Inequality
Recent Publications
- Marian O., “Not ‘Super Tax Havens’ After All”, Intertax, vol. 54, pp. 01-02, 2026.
- Omri Marian, “Income Taxation and the Regulation of Justices' Conduct”, Cornell Law Review, vol. 110, 2025.
- Omri Marian, “The Inequitable Taxation of Low- and Mid-Income Performing Artists”, UCLA Entertainment Law Review, vol. 30, pp. 47, 2023.
- Omri Marian, “Law, Policy, and the Taxation of Block Rewards”, Tax Notes Federal, vol. 175, pp. 1493, 2022.
- Omri Marian, “Taxing Data”, BYU Law Review, vol. 47, pp. 511, 2022.
Most Cited Publications
- Omri Marian, “The Discursive Failure in Comparative Tax Law” (opens in new tab), American Journal of Comparative Law, vol. 58, pp. 415, 2010.
- Reuven Avi-Yonah, Omri Marian, Nicola Sartori, “Global Perspectives on Income Taxation Law” (opens in new tab), Global Perspectives on Income Taxation Law, Oxford University Press, pp. 1-202, 2011.
- Omri Marian, “Home-Country Effects of Corporate Inversions”, Washington Law Review, vol. 90, pp. 1, 2015.
- Omri Marian, “Blockchain Havens and the Need for Their Internationally Coordinated Regulation” (opens in new tab), North Carolina Journal of Law and Technology, vol. 20, pp. 529, 2019.
- Omri Marian, “The Making of International Tax Law: Empirical Evidence from Tax Treaties Text”, Florida Tax Review, vol. 24, pp. 151, 2020.
Contact Information
Email: omarian@law.uci.edu
Phone: (949) 824-6493
Address: 3800-J Law, Irvine, CA 92697-8000
Return to topThis profile was created with the help of AI.
Last updated on 3/18/2026.