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Date Posted: February 9, 2010
Last Revised: February 9, 2010
Accepted Paper Series
3 downloads

Student Edition of the Income Tax Act 2009
STUDENT EDITION OF THE INCOME TAX ACT 2009, Thomson Reuters Carswell, 2009
Arthur J. Cockfield and Martha O'Brien
Queen's University - Faculty of Law and Faculty of Law, University of Victoria
Date Posted: February 9, 2010
Last Revised: February 9, 2010
Accepted Paper Series

MTICC (VAT FRAUD) in VoIP - Market Size $3.3b
Boston Univ. School of Law Working Paper No. 10-03
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: February 8, 2010
Last Revised: February 8, 2010
Working Paper Series
2 downloads

Manager's Guide to International Tax: What You Didn't Learn in Business School but Must Know About Global Tax Management
Authur J. Cockfield, MANAGER'S GUIDE TO INTERNATIONAL TAX, Thomson Reuters Carswell, 2009
Arthur J. Cockfield
Queen's University - Faculty of Law
Date Posted: February 6, 2010
Last Revised: February 9, 2010
Accepted Paper Series
2 downloads

The International Tax Policy in the Context of Integration and Trade in Latin America
Irma Johanna Mosquera Valderrama
affiliation not provided to SSRN
Date Posted: February 5, 2010
Last Revised: February 5, 2010
Working Paper Series
2 downloads

The Case Against Foreign Tax Credits
Daniel Shaviro
New York University School of Law
Date Posted: February 4, 2010
Last Revised: February 4, 2010
Working Paper Series
18 downloads

Who is Making International Tax Policy? International Organizations as Power Players in a High Stakes World
Fordham International Law Journal, Vol. 33, 2010, Boston College Law School Legal Studies Research Paper No. 185
Diane M. Ring
Boston College - Law School
Date Posted: January 27, 2010
Last Revised: January 31, 2010
Accepted Paper Series
48 downloads

Pay at the Pump: How $11 Per Gallon Gasoline Can Solve the United States’ Most Pressing Challenges
Cumberland Law Review, Vol. 40, p. 3, 2009
Andrew D. Appleby
affiliation not provided to SSRN
Date Posted: January 21, 2010
Last Revised: January 25, 2010
Accepted Paper Series
15 downloads

Ordinary People, Necessary Choices: A Comparative Study of Childcare Expenses
Tsilly Dagan
Bar-Ilan University - Faculty of Law
Date Posted: January 16, 2010
Last Revised: January 16, 2010
Working Paper Series
3 downloads

CO2 MTIC Fraud -- Technologically Exploiting the EU VAT (Again)
Boston Univ. School of Law Working Paper No. 10-01
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: January 10, 2010
Last Revised: January 10, 2010
Working Paper Series
11 downloads

Rethinking the Place of Consumption: New Issues Under the VAT System, and the Possible Consequences on Third Countries Businesses
Monash U. Department of Business Law & Taxation Research Paper No. 1531365
Marco Greggi
University of Ferrara - Department of law
Date Posted: January 5, 2010
Last Revised: February 2, 2010
Working Paper Series
19 downloads

The Role of Physical Presence in the Taxation of Cross-Border Personal Services
Boston College Law Review, Vol. 51, Forthcoming, Notre Dame Legal Studies Paper No. 09-47
Michael S. Kirsch
Notre Dame Law School
Date Posted: December 27, 2009
Last Revised: January 10, 2010
Accepted Paper Series
175 downloads

Virtual Intermediaries II - Canadian Solutions (Drop Shipments) Compared with US, Japanese & EU Approaches
Boston Univ. School of Law Working Paper No. 09-52
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: December 22, 2009
Last Revised: January 4, 2010
Working Paper Series
16 downloads

Does the Use of General Anti-Avoidance Rules to Combat Tax Avoidance Breach Principles of the Rule of Law?
Saint Louis University Law Journal, Forthcoming, Sanford E. Sarasohn Memorial Conference on Critical Issues in International and Comparative Taxation, 2010
Rebecca Prebble and John Prebble
Government of New Zealand - Treasury and Victoria University of Wellington - Faculty of Law
Date Posted: December 14, 2009
Last Revised: December 28, 2009
Accepted Paper Series
30 downloads

More Cooperation, Less Uniformity: Tax Deharmonization and the Future of the International Tax Regime
Tulane Law Review, Vol. 84, p. 125, 2009
Steven Dean
Brooklyn Law School
Date Posted: December 10, 2009
Last Revised: January 12, 2010
Accepted Paper Series
57 downloads

Autopoeisis and General Anti-Avoidance Rules
Critical Perspectives on Accounting, Forthcoming
Geraldine Hikaka and John Prebble
Edmund Lawler & Associates Limited and Victoria University of Wellington - Faculty of Law
Date Posted: December 8, 2009
Last Revised: December 8, 2009
Accepted Paper Series
35 downloads

Multinationals, Tax Competition and Outside Options
USAEE-IAEE WP 09-029
Petter Osmundsen and Trond E. Olsen
University of Stavanger and Norwegian School of Economics and Business Administration (NHH) - Department of Finance and Management Science
Date Posted: December 7, 2009
Last Revised: December 7, 2009
Working Paper Series
14 downloads

The Meaning of 'Beneficial Ownership' in Double Tax Agreements
British Tax Review, No. 3, 2009
Craig Elliffe
University of Auckland - Faculty of Business & Economics
Date Posted: November 24, 2009
Last Revised: November 24, 2009
Accepted Paper Series
53 downloads

Fiscal Autonomy, Investment Funds and State Aid: A Follow-Up
European Taxation, pp. 369-374, July 2009
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: November 23, 2009
Last Revised: November 23, 2009
Accepted Paper Series
89 downloads

Interest Limitation Rules and Islamic Finance (Zinsschranke und islamisches Finanzrecht)
Carlo Pohlhausen and Karin E. M. Beck
Max Planck Institute for Intellectual Property, Competition & Tax Law and Max Planck Institute for Intellectual Property, Competition & Tax Law
Date Posted: November 21, 2009
Last Revised: November 29, 2009
Working Paper Series
45 downloads

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