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SSRN eLibrary Search Results
Tax Law: International & Comparative Tax eJournal
519,187 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,916
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1 2 3 4 ... 59 | Next >
   

Patterns of Tax Treaty Disputes: A Global Taxonomy
in E. Baistrocchi (Ed), a Global Analysis of Tax Treaty Disputes (Cambridge University Press, 2017) (Forthcoming)
Eduardo A. Baistrocchi
London School of Economics - Law Department
Date Posted: July 26, 2016
Accepted Paper Series

Incl. Electronic Paper Tax Infinity & Beyond
Galya Savir
University of Michigan Law School
Date Posted: July 22, 2016
Working Paper Series
43 downloads

A Global Analysis of Tax Treaty Disputes (Cambridge University Press)
Eduardo Baistrocchi (ed), A Global Analysis of Tax Treaty Disputes (Cambridge University Press, 2017 Forthcoming)
Eduardo A. Baistrocchi
London School of Economics - Law Department
Date Posted: July 22, 2016
Accepted Paper Series

Incl. Electronic Paper 'Strangers in a Strange Land'—Chinese Companies in the American Tax System
Hastings Law Journal, Forthcoming
Ji Li
Rutgers Law School
Date Posted: July 21, 2016
Accepted Paper Series
34 downloads

Incl. Electronic Paper Taxation of Income from Employment: A Comparative Study of the OECD Model Convention, the UN Model Convention, the Ethio-China Tax Treaty and the Ethio-UK Tax Treaty
Wakgari Kebeta Djigsa Sr.
Independent
Date Posted: July 14, 2016
Working Paper Series
4 downloads

International Tax Planning by Multinationals: Simulating a Tax‑Minimising Intercompany Response to the OECD's Recommendation on BEPS Action 4
Australian Tax Forum, Vol. 31, 2016
Ann Kayis-Kumar
UNSW Business School, School of Taxation and Business Law
Date Posted: July 13, 2016
Accepted Paper Series

Incl. Electronic Paper Tax Policy and the Virtuous Sovereign: Dworkinian Equality and Redistributive Taxation
David G. Duff
University of British Columbia (UBC), Faculty of Law
Date Posted: July 13, 2016
Last Revised: July 22, 2016
Working Paper Series
31 downloads

Incl. Electronic Paper Framework for U.S. Transfer Pricing Analysis Under Treasury Regulation Section 1.482 and the OECD Guidelines Compared
William Byrnes & Robert Cole (deceased), Practical Guide to U.S. Transfer Pricing § 2.01 - § 2.19 (Matthew Bender, Third Edition),
Robert T. Cole and William Byrnes

Date Posted: July 11, 2016
Accepted Paper Series
123 downloads

Incl. Electronic Paper Tax Anti-Avoidance Law in Australia and the United States
49 Int'l Law. 111 (2015)
Susan C. Morse and Robert Deutsch
University of Texas at Austin - School of Law and Government of the Commonwealth of Australia - Administrative Appeals Tribunal
Date Posted: July 09, 2016
Accepted Paper Series
51 downloads

Incl. Electronic Paper 10 Observations Concerning International Tax Policy
Tax Notes, 2016, NYU Law and Economics Research Paper No. 16-25
Daniel Shaviro
New York University School of Law
Date Posted: July 09, 2016
Last Revised: July 22, 2016
Accepted Paper Series
133 downloads

The Need to Prevent Abusive Practices and Fraud as a Composite Justification
EC Tax Review, Vol. 23(4), Pp. 220-229, 2014
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

30 Years of Direct Tax Litigation before the Court of Justice of the European Union: An Empirical Survey
Bulletin for International Taxation, Vol. 68, No.4/5, Pp. 236-249, 2014
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

A Computational Legal Analysis of Acte Clair Rules of EU Law in the Field of Direct Taxes
World Tax Journal, Vol. 6(1), Pp. 77-108, 2014
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

Data Protection Rights and Tax Information Exchange in the European Union: An Uneasy Combination
Maastricht Journal of European and Comparative Law, 23(3), 514-530
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Resolving Australian Tax Controversies: Does the Tax Jurisprudence Under the European Convention on Human Rights Suggest a Better Way?
Australian Tax Forum, Vol. 31(2), 2016
Justin H. Dabner
James Cook University - Cairns Campus
Date Posted: July 05, 2016
Working Paper Series

Incl. Electronic Paper The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation
Lilian V. Faulhaber
Georgetown University Law Center
Date Posted: July 01, 2016
Working Paper Series
53 downloads

Incl. Electronic Paper State Aid Benchmarking and Tax Rulings: Can We Keep it Simple?
Schön/Traversa/Richelle, "State Aid Law and Business Taxation", Max Planck Institute Studies in Tax Law and Public Finance, No. 6, 2016 (Forthcoming) ,
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: June 30, 2016
Working Paper Series
36 downloads

Incl. Electronic Paper Hungary, GAARs – A Key Element of Tax Systems in the Post-BEPS Tax World
in Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer (eds), GAARs – A Key Element of Tax Systems in the Post-BEPS Tax World (Amsterdam: IBFD, 2016), pp 307-320.,
Richard Krever and Borbala Kolozs
Monash University - Department of Business Law & Taxation and Corvinus University of Budapest
Date Posted: June 27, 2016
Last Revised: July 04, 2016
Accepted Paper Series
16 downloads

Public Pressure and Corporate Tax Behavior
Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016,
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University, University of North Carolina (UNC) at Chapel Hill and University of Iowa - Henry B. Tippie College of Business
Date Posted: June 22, 2016
Accepted Paper Series

Incl. Electronic Paper Using Tax as an Investment Promotion Tool
Allison Christians and Marco Garofalo
McGill University - Faculty of Law and McGill University, Faculty of Law, Students
Date Posted: June 17, 2016
Working Paper Series
36 downloads

Multinational Firm Theory and International Tax Law: Seeking Coherence
8 World Tax Journal 2, Journals IBFD (2016)
Romero J.S. Tavares
Wirtschaftsuniversität Wien
Date Posted: June 16, 2016
Accepted Paper Series

The Taxation of Gifts and Bequests in Australia: A Prototype for Transfer Tax Reform in the United States?
6 Pacific Rim Law & Policy Journal 305
Jeffrey S. Kinsler
Belmont University - College of Law
Date Posted: June 15, 2016
Accepted Paper Series

Incl. Electronic Paper General Report, GAARs – A Key Element of Tax Systems in the Post-BEPS Tax World
Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer (eds), GAARs – A Key Element of Tax Systems in the Post-BEPS Tax World (Amsterdam: IBFD, 2016), pp 1-20,
Richard Krever
Monash University - Department of Business Law & Taxation
Date Posted: June 15, 2016
Last Revised: June 17, 2016
Accepted Paper Series
45 downloads

The Proposal for an EU Anti-Avoidance Directive: Some Preliminary Thoughts
EC Tax Review Vol. 25 No. 3, 2016
Aitor Navarro, Leopoldo Parada and Paloma Schwarz
Universidad Carlos III de Madrid, Max Planck Institute for Tax Law and Public Finance and Universite du Luxembourg, Faculty of Law
Date Posted: June 12, 2016
Accepted Paper Series

Incl. Electronic Paper The U.S. Response to OECD-BEPS and the EU State Aid Cases
NYU Law and Economics Research Paper No. 16-27
Daniel Shaviro
New York University School of Law
Date Posted: June 08, 2016
Last Revised: July 21, 2016
Working Paper Series
186 downloads

Incl. Electronic Paper The Case for Research on Regulatory Neutrality Toward Various Shades of Social Entrepreneurship
The Chinese University of Hong Kong Faculty of Law Research Paper No. 2016-13
Jędrzej Górski
The Chinese University of Hong Kong (CUHK), Faculty of Law, Students
Date Posted: June 05, 2016
Last Revised: June 15, 2016
Accepted Paper Series
22 downloads

Incl. Electronic Paper Comparative Taxation and Democratization: State Revenue Production and Democratization Revisited
Junko Kato and Seiki Tanaka
University of Tokyo and University of Amsterdam
Date Posted: June 03, 2016
Working Paper Series
18 downloads

Incl. Electronic Paper Between Scylla and Charybdis: Taxing Corporations or Shareholders (or Both)
Columbia Law and Economics Working Paper No. 536
David M. Schizer
Columbia University - Law School
Date Posted: June 03, 2016
Last Revised: June 15, 2016
Working Paper Series
103 downloads

Incl. Electronic Paper Law in the Future
Benjamin Alarie, Anthony Niblett and Albert Yoon
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Date Posted: June 02, 2016
Working Paper Series
102 downloads

Incl. Electronic Paper Follow the Money: Essays on International Taxation - Introduction
Follow the Money: Essays on International Taxation (Yale Law School, May 2016), Columbia Law and Economics Working Paper No. 538, Yale Law & Economics Research Paper No. 543
Michael J. Graetz
Columbia Law School
Date Posted: May 31, 2016
Last Revised: June 23, 2016
Accepted Paper Series
68 downloads

Incl. Electronic Paper Approaches to the Taxation Treatment of Carbon Emission Allowances and Liabilities: Comparing the UK and Australia
British Tax Review, Vol. 2013, No. 3, pp. 299-320, 2013, Sydney Law School Research Paper No. 16/46
Celeste Black
University of Sydney - Faculty of Law
Date Posted: May 31, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Taxing Financial Transactions in Fundamentally Heterogeneous Markets
Edoardo Gaffeo and Massimo Molinari
University of Trento - Department of Economics and Management and Sapienza University of Rome - Department of Economics and Law
Date Posted: May 31, 2016
Working Paper Series
23 downloads

International Tax Law in the Post-BEPs World
Christiana HJI Panayi
Queen Mary University of London, School of Law
Date Posted: May 30, 2016
Working Paper Series

Incl. Electronic Paper Interpreting Tax Treaties
Iowa Law Review, Vol. 101, No. 1387, 2016
Rebecca M. Kysar
Brooklyn Law School
Date Posted: May 28, 2016
Last Revised: June 15, 2016
Accepted Paper Series
111 downloads

Incl. Electronic Paper Following the Money: Lessons from the Panama Papers, Part 1: Tip of the Iceberg
Lawrence J. Trautman
American University
Date Posted: May 26, 2016
Last Revised: June 13, 2016
Working Paper Series
433 downloads

Incl. Electronic Paper Three Steps Forward, One Step Back? Reflections on 'Google Taxes', BEPS, and the DBCT
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: May 26, 2016
Working Paper Series
147 downloads

Incl. Electronic Paper Cost Sharing Agreements & The Arm's Length Standard: A Matter of Statutory Interpretation?
Florida Tax Review, Vol. 19, No. 3, 2016
Sienna Carly White
Jones Day
Date Posted: May 25, 2016
Accepted Paper Series
108 downloads

Incl. Electronic Paper Carbon Taxation as a Tool for Sustainable Development in Africa: Evaluation of Potentials, Paradoxes and Prospects
Alexander Ezenagu
McGill University, Faculty of Law, Students
Date Posted: May 21, 2016
Working Paper Series
56 downloads

Incl. Electronic Paper While Parliament Sleeps: Tax Treaty Practice in Canada
10 J. Parl. & Political L. 15 (2016)
Allison Christians
McGill University - Faculty of Law
Date Posted: May 20, 2016
Last Revised: June 09, 2016
Working Paper Series
113 downloads

Incl. Electronic Paper Good Tax Governance and Transparency: A Matter of Ethical Motivation
Tilburg Law School Research Paper No. 06/2016
Hans Gribnau and Ave-Geidi Jallai
Tilburg Law School and Tax Law Department, Tilburg Law School, Tilburg University
Date Posted: May 18, 2016
Working Paper Series
119 downloads

Incl. Electronic Paper The Retroactive Effect of Changes to the Commentaries on the OECD Model
Bulletin for International Taxation, 2015 (Volume 69), No. 11, pp. 623-632
Dirk Maarten Broekhuijsen and Koen van der Velde
Leiden University - Leiden Law School and Leiden University - Department of Tax Law and Economics
Date Posted: May 18, 2016
Working Paper Series
33 downloads

Incl. Electronic Paper Kill-Switches in the New U.S. Model Tax Treaty
Brooklyn Journal of International Law, Vol. 41, 2016
Allison Christians and Alexander Ezenagu
McGill University - Faculty of Law and McGill University, Faculty of Law, Students
Date Posted: May 18, 2016
Last Revised: June 19, 2016
Working Paper Series
137 downloads

Incl. Electronic Paper Tax Avoidance Revisited: Exploring the Boundaries of Anti-Avoidance Rules in the EU-BEPS Context
National Reporter for the 2016 Annual Conference of the European Association of Tax Law Professors (EATLP)
Ekkehart Reimer
University of Heidelberg
Date Posted: May 17, 2016
Accepted Paper Series
52 downloads

Between Judicial Oligarchy and Parliamentary Supremacy: Understanding the Court's Dilemma in Constitutional Judicial Review
Forthcoming, Singapore Journal of Legal Studies, September 2016 Singapore Management University School of Law Research Paper No. 8/2016
Seow Hon Tan
Singapore Management University - School of Law
Date Posted: May 17, 2016
Working Paper Series

Incl. Electronic Paper Changing U.S. Tax Jurisdiction: Expatriates, Immigrants, and the Need for a Coherent Tax Policy
San Diego Law Review, Vol. 34, No. 1, 1997
Jeffrey M. Colon
Fordham University School of Law
Date Posted: May 15, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Italian and Swiss Voluntary Disclosure Policies: A Critical Comparative Analysis
Davide Marchesini Mascheroni
Independent
Date Posted: May 15, 2016
Working Paper Series
48 downloads

Incl. Electronic Paper A Review of Uganda's Tax Treaties and Recommendations for Action
International Centre for Tax and Development working paper 50
Martin Hearson and Jalia Kangave
London School of Economics & Political Science (LSE) - Department of International Relations and Independent
Date Posted: May 14, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Global Justice and Natural Resource Taxation
Chris Armstrong
University of Southampton - Faculty of Law, Arts and Social Sciences
Date Posted: May 13, 2016
Working Paper Series
27 downloads

Incl. Electronic Paper The Merits of Tax Competition in a Globalized Economy
Indiana Law Journal, Vol. 91, No. 905, 2016
David Elkins
Netanya Academic College - School of Law
Date Posted: May 12, 2016
Last Revised: June 14, 2016
Accepted Paper Series
101 downloads

Incl. Electronic Paper Designing a Simple and Fraud-Proof Tax System: Australia
IMPROVING VAT/GST: DESIGNING A SIMPLE AND FRAUD-PROOF TAX SYSTEM, M. Lang, I. Lejeune, eds, IBFD, The Netherlands, 2014, Sydney Law School Research Paper No. 16/34
Rebecca Millar and Lorenna Moon
University of Sydney - Faculty of Law and Independent
Date Posted: May 10, 2016
Accepted Paper Series
15 downloads


 

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