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SSRN eLibrary Search Results
Tax Law: International & Comparative Tax eJournal
432,039 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,667
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1 2 3 4 ... 54 | Next >
   


Incl. Electronic Paper Are Tax Havens Good? Implications of the Crackdown on Secrecy
SAFE Working Paper No. 111
Alfons J. Weichenrieder and Fangying Xu
University of Frankfurt - Chair of Public Finance and Goethe University Frankfurt
Date Posted: July 23, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper The Deferral Effects of Passing Through Foreign Subsidiaries’ Passive Income
U of Penn, Inst for Law & Econ Research Paper No. 15-25
Chris William Sanchirico and Reed Shuldiner
University of Pennsylvania Law School and University of Pennsylvania Law School
Date Posted: July 17, 2015
Working Paper Series
30 downloads

Incl. Electronic Paper Post v. Jones (US Supreme Court 1856) – A Protype Early Transfer Pricing Type Case
Rupert Macey-Dare
University of Oxford - Saint Cross College
Date Posted: July 14, 2015
Last Revised: July 21, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Uncle Sam Meets Uncle Scrooge — The Temporary Regulations on Foreign Partner Withholding (Part 2)
16 Journal of International Taxation 32 (December 2005)
Alan I. Appel and Michael J.A. Karlin
New York Law School and Karlin & Co.
Date Posted: July 14, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Key Issues in the Design of Capital Gains Tax Regimes: Taxing Non-Residents
New Zealand Journal of Taxation Law and Policy, Vol 21, No 1, March 2015
Craig Elliffe
University of Auckland - Faculty of Law
Date Posted: July 14, 2015
Accepted Paper Series
84 downloads

Incl. Electronic Paper Transfer Pricing and Customs Duties
50 Bulletin for International Fiscal Documentation 315
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: July 14, 2015
Accepted Paper Series
9 downloads

Does Smuggling Negate the Impact of a Tobacco Tax Increase?
Tobacco Control (Forthcoming)
Tat Chee Tsui
Trinity College (Dublin)
Date Posted: July 13, 2015
Accepted Paper Series

Incl. Electronic Paper Tax Court Ends the ‘Cascading Royalty’ Problem
86 Journal of Taxation 108 (February 1997)
Susan Jacobini Harrington , Alan I. Appel , Harrison Jacob Cohen and Thomas P. North
KPMG International, LLP - New York, NY Office , New York Law School , KPMG LLP and KPMG, Netherlands
Date Posted: July 10, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Living with the Final Partnership Withholding Regulations
38 Tax Management International Journal 71 (2009)
Michael J.A. Karlin and Alan I. Appel
Karlin & Co. and New York Law School
Date Posted: July 10, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Israel Combines Tax and Economic Incentives to Lure Investors
4 Journal of International Taxation 175 (1993)
Alan I. Appel
New York Law School
Date Posted: July 10, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Withholding Net Will Now Catch More Debt Arrangements
4 Journal of International Taxation 464 (October 1993)
Alan I. Appel
New York Law School
Date Posted: July 10, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Overview of the U.S.-Israel Tax Treaty, as Amended by the 1993 Protocol
Tax Management International Journal (1993)
Alan I. Appel
New York Law School
Date Posted: July 10, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper מיסוי התאגיד ובעלי מניותיו והטיה שיפוטית
(The Taxation of Corporations and Shareholders and the Judicial Attitude)

Hebrew University Law Review 44 731, 2015
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Date Posted: July 07, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Interest Deductions and Multinational Enterprises: Goldilocks and the Brave New World
Bulletin for International Taxation, Vol. 69, No. 6/7, pp. 326-333, 2015, Sydney Law School Research Paper No. 15/59
Chloe Burnett
University of Sydney - Faculty of Law
Date Posted: July 07, 2015
Accepted Paper Series
30 downloads

Incl. Electronic Paper At Your Service! The Role of Tax Havens in International Trade with Services
CESifo Working Paper Series No. 5414
Shafik Hebous and Niels Johannesen
Goethe University Frankfurt - Faculty of Economics and Business Administration and University of Copenhagen
Date Posted: July 06, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper Overview of Major Issues of Tax Treaties Law in Kosovo
Academic Journal - Acta Universitatis Danubius Vol 11, no 3, 2015
Bedri Peci
University of Prishtina (Albanian) - Faculty of Law
Date Posted: July 03, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Taxing Potential Community Members' Foreign Source Income
NYU Law and Economics Research Paper No. 15-09
Daniel Shaviro
New York University School of Law
Date Posted: July 03, 2015
Last Revised: July 18, 2015
Working Paper Series
52 downloads

Incl. Electronic Paper Can Sumitomo Special Bench Decision Be Overruled?
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: July 01, 2015
Working Paper Series
3 downloads

Limitation on Administrative Penalties by the ECHR and the EU Charter: The View from the Netherlands
Roman Seer (ed) "Surcharges and Penalties in Tax Law" IBFD, (2016), Forthcoming, This paper was presented at the 2015 European Association of Tax Law Professors (EATLP) conference in Milan
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: June 29, 2015
Accepted Paper Series

Incl. Electronic Paper Brazilian National Simplified Taxation System for the Small Business and the Value Added Tax
FGV Direito SP Research Paper Series No. 123
Leonel Cesarino Pessôa , Giovane da Costa and Emerson Antonio Maccari
Getulio Vargas Foundation (FGV) - Fundação Getulio Vargas Law School at São Paulo , Universidade Nove de Julho (UNINOVE) and Universidade Nove de Julho (UNINOVE)
Date Posted: June 28, 2015
Working Paper Series
13 downloads

Incl. Electronic Paper Constructive Unilateralism: US Leadership and International Taxation
U of Michigan Public Law Research Paper No. 463
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: June 25, 2015
Last Revised: July 21, 2015
Working Paper Series
69 downloads

Incl. Electronic Paper The International Tax Regime: A Centennial Reconsideration
U of Michigan Public Law Research Paper No. 462
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: June 25, 2015
Last Revised: July 21, 2015
Working Paper Series
125 downloads

Incl. Electronic Paper Taxpayers’ Lack of Standing in International Tax Dispute Resolutions: An Analysis Based on The Hybrid Norms of International Taxation
Pace Law Review, Vol. 34, No. 3, 2014
Limor Riza
Carmel Academic Center, School of Law
Date Posted: June 25, 2015
Accepted Paper Series
16 downloads

Incl. Electronic Paper Public Debt and the Threat of Secession
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-4
Rhea Molato
University of the Philippines, Diliman - School of Economics
Date Posted: June 24, 2015
Last Revised: June 25, 2015
Working Paper Series
17 downloads

Tax Incentives as Important Segment of Tax Reforms in Balkan Countries and Kosovo Case
Academic Journal - Godišnjak Pravnog Fakulteta u Sarajevu, December 2011, Vol. 54, p. 245-269,
Bedri Peci
University of Prishtina (Albanian) - Faculty of Law
Date Posted: June 24, 2015
Accepted Paper Series

Tax Avoidance, Tax Evasion, and Tax Fairness – the Meaning of 'Fair Share' in International Corporate Income Taxation
Sas Ansari
Osgoode Hall Law School, York University
Date Posted: June 22, 2015
Working Paper Series

Incl. Electronic Paper Russian Law Journal. Vol. III, Issue 2, 2015
Russian Law Journal. Vol. III, Issue 2, 2015
Dmitry Maleshin , Elena Lukyanova , Paul Johnson , Anzhela Korzhevskaya , Nadezhda Tarusina , Irina Reshetnikova , Kristian Wilson , Natalya Kuznetsova , Stefaan Voet , Yuri Kondrashov , Valery Falkov and Nadezhda Sukhova
Moscow State University - Faculty of Law , National Research University Higher School of Economics , University of York , FESCO Transportation Group , PG Demidov Yaroslavl State University , Ural State Academy of Law , Bedell Cristin Law Firm , Russin & Vecchi International Legal Counsellors , Ghent University-Universiteit Gent - Faculty of Law , Tyumen State University , Tyumen State University and Tyumen State University
Date Posted: June 21, 2015
Accepted Paper Series
21 downloads

Incl. Electronic Paper A Logit Model of Informal Traders’ Decision to Evade Tax: A Case of Zimbabwe
IOSR Journal of Economics and Finance (IOSR-JEF), Volume 6, Issue 3. Ver. II (May.-Jun. 2015), PP 82-89.
Wellington Garikai Bonga and Joseph Nyamapfeni
Independent and University of South Australia - UniSA Business School
Date Posted: June 18, 2015
Accepted Paper Series
5 downloads

Taxing Multinationals: Political Challenges to Improving the Efficiency of Reforms
Ann Kayis-Kumar
UNSW Business School, School of Taxation and Business Law, Students
Date Posted: June 17, 2015
Working Paper Series

Incl. Electronic Paper Налоговый мониторинг как инструмент совершенствования налогового администрирования и минимизации рисков российских компаний (Tax Monitoring as an Instrument for Improving Tax Administration and Minimizing Tax Risks for Russian Companies)
Вестник Поволжской академии государственной службы. 2015. No. 1 (46).,
Marina Shamsieva
Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Stolypin Volga Region Institute of Administration
Date Posted: June 17, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Taxation of Foreign Investments Under International Law: Article 21 of the Energy Charter Treaty in Context
Energy Charter Secretariat Publications (2015)
Ugur Erman Ozgur
CEPMLP
Date Posted: June 12, 2015
Accepted Paper Series
17 downloads

Incl. Electronic Paper System of Tax Law
Radvan, M. (ed.). System of Financial Law: System of Tax Law : Conference Proceedings. 1. ed. Brno: Masaryk University, Faculty of Law, 2015. p. 18-28, 11 p. ISBN 978-80-210-7827-7.

Date Posted: June 10, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper Neutrality and Territoriality — Competing or Converging Concepts in European Tax Law?
Bulletin for International Taxation April/May 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-01
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Date Posted: June 09, 2015
Accepted Paper Series
40 downloads

Incl. Electronic Paper The Problem with the Low-Tax Backlash: Rethinking Corporate Tax Policies to Adjust for Uneven Reputational Risks
SPP Research Paper No. 8-24
Jack Mintz and Ven Balaji Venkatachalam
University of Calgary - The School of Public Policy and The School of Public Policy
Date Posted: June 06, 2015
Accepted Paper Series
31 downloads

Incl. Electronic Paper The Taxation of Cross-Border Interest in Australia
Cahiers De Droit Fiscal International: Studies on International Fiscal Law, Vol. 93b, Sdu Uitgevers: The Netherlands, 2008, Sydney Law School Research Paper No. 15/49
Chloe Burnett
University of Sydney - Faculty of Law
Date Posted: June 04, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Source as a Solution to Residence
Florida Tax Review, Vol. 17, No. 6, 2015, Washington University in St. Louis Legal Studies Research Paper No. 15-06-01
Adam H. Rosenzweig
Washington University in Saint Louis - School of Law
Date Posted: June 03, 2015
Accepted Paper Series
68 downloads

Financial Transaction Tax and Investment Funds: An Analysis of Key Factors and Their Impact on Performance
WU International Taxation Research Paper Series No. 2015 - 20
Eva Eberhartinger and Carmel Said Formosa
Vienna University of Economics and Business and Vienna University of Economics and Business
Date Posted: June 03, 2015
Last Revised: July 20, 2015
Working Paper Series

Incl. Electronic Paper Productive and Unproductive Reactions of MNEs to International Tax Differentials
WU International Taxation Research Paper Series No. 2015 - 19
Sebastian Beer
Vienna University of Economics and Business - Department of Economics
Date Posted: June 03, 2015
Working Paper Series
28 downloads

Incl. Electronic Paper Taxing Income in the Oil and Gas Sector - Challenges of International and Domestic Pro fit Shifting
WU International Taxation Research Paper Series No. 2015 - 18
Sebastian Beer and Jan Loeprick
Vienna University of Economics and Business - Department of Economics and Vienna University of Economics and Business
Date Posted: June 03, 2015
Last Revised: June 08, 2015
Working Paper Series
55 downloads

Incl. Electronic Paper Qualification of Taxable Entities and Treaty Protection: National Report for Australia
CAHIERS DE DROIT FISCAL INTERNATIONAL: STUDIES ON INTERNATIONAL FISCAL LAW, Vol. 99b, M. Lang, C. Staringer, eds., Sdu Uitgevers: The Netherlands, 2014, Sydney Law School Research Paper No. 15/48
Chloe Burnett , C. John Taylor and Jenny Wong
University of Sydney - Faculty of Law , University of New South Wales - School of Business Law and Taxation and KPMG, Australia
Date Posted: June 03, 2015
Accepted Paper Series
28 downloads

Incl. Electronic Paper Intra-Group Debt at the Crossroads: Stand-Alone versus Worldwide Approach
World Tax Journal, Vol. 6, No. 1, pp. 40-76, 2014, Sydney Law School Research Paper No. 15/47
Chloe Burnett
University of Sydney - Faculty of Law
Date Posted: June 03, 2015
Accepted Paper Series
22 downloads

Incl. Electronic Paper Анализ Первого Опыта Применения Правил Трансфертного Ценообразования в 2012-2013 Гг. (Analysis of the First Experiences with the Transfer Pricing Rules in 2012-2013)
Svetlana Sergeevna Shatalovа and E V Zakharenkova
Russian Presidential Academy of National Economy and Public Administration (RANEPA) and Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research
Date Posted: June 02, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper La Imposición Directa Sobre El Comercio Electrónico. El Límite De Los Conceptos Fiscales Tradicionales (Direct Taxation on Electronic Commerce: The Limit of Traditional Fiscal Concepts)
InDret, Vol. 2, 2015
Telmo Rodríguez Fernández
Universitat Pompeu Fabra
Date Posted: June 02, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper Налоговая Конкуренция Между Странами и Объединениями Стран На Постсоветском Пространстве (Tax Competition between Countries and Associations of Countries in the Former Soviet Union)
Natalia Kornienko , N. Postnikova , Elisa Velikova and S A Gulyaeva
Russian Presidential Academy of National Economy and Public Administration (RANEPA) , Russian Presidential Academy of National Economy and Public Administration (RANEPA) , Russian Presidential Academy of National Economy and Public Administration (RANEPA) and Russian Presidential Academy of National Economy and Public Administration (RANEPA) - Institute of Applied Economic Research
Date Posted: June 02, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper What Happens to Drinking and Harms When Alcohol Policy Changes? A Systematic Review of Five Natural Experiments for Alcohol Taxes, Prices, and Availability
Jon P. Nelson and Amy McNall
Pennsylvania State University - College of the Liberal Arts - Department of Economic and Independent
Date Posted: June 01, 2015
Working Paper Series
34 downloads

Incl. Electronic Paper The Legal Regulation of the Customs Procedure of the Free Customs Zone in the Eurasian Economic Union
Higher School of Economics Research Paper No. WP BRP 51/LAW/2015
Marina G. Enadarova and Anna S. Petrik
National Research University Higher School of Economics and National Research University Higher School of Economics
Date Posted: May 30, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper An Admirable Safe Harbour? Safe Harbours from Administrative Penalty for Taxpayers When Engaging Tax Agents and the Effects on the Uniform Penalty System
Melbourne Univeristy Law Review, Vol. 34, No. 2, 2010, University of Queensland TC Beirne School of Law Research Paper No. 15-13
Andrew Smailes and Peter M. McDermott
University of New South Wales (UNSW) and The University of Queensland - T.C. Beirne School of Law
Date Posted: May 26, 2015
Last Revised: June 09, 2015
Accepted Paper Series
4 downloads

Incl. Electronic Paper Finance Bill, 2015 & Taxing PoEM
International Taxation, Vol. 12, March 2015
Sumeet Khurana and Sriram Srinivasan
Lakshmikumaran & Sridharan and Lakshmikumaran & Sridharan
Date Posted: May 26, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper Tax Reform in Uganda: Missed Opportunities and Prospects for State-Building
Dorothy Kwagala-Igaga
Kingston Law School
Date Posted: May 23, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Horizontal Monitoring: Some Procedural Tax Law Issues
in R. Russo (ed.), Tax Assurance, Deventer: Kluwer 2015
Hans Gribnau
Tilburg University (the Netherlands), Fiscal Institute and the Center for Company Law
Date Posted: May 23, 2015
Accepted Paper Series
46 downloads


 

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