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SSRN eLibrary Search Results
Tax Law: International & Comparative Tax eJournal
366,844 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,440
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Taxation, Inequality, and the Illusion of the Social Contract in Brazil
José Ricardo Nogueira
Universidade Federal de Pernambuco
Date Posted: November 25, 2014
Working Paper Series

Incl. Electronic Paper Global Environmental Agreements and International Trade: Asymmetry of Countries Matters
CESifo Working Paper Series No. 5051
Thomas Eichner and Rudiger Pethig
University of Siegen - School of Economic Disciplines and University of Siegen - School of Economic Disciplines
Date Posted: November 24, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper On Taxation, Political Accountability and Foreign Aid: Empirics to a Celebrated Literature
South African Journal of Economics, 2014, African Governance and Development Institute Working Paper No. WP/17/14
Simplice A. Asongu
African Governance and Development Institute
Date Posted: November 23, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Calling on U.S. Courts to Adopt Canada's Unified Approach to Statutory Interpretation
The Journal of Appellate Practice and Process, Vol.15, No.1 (Spring 2014)
Amir Pichhadze
University of Michigan Law School
Date Posted: November 22, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Democratic Legitimacy of BEPS in Countries in South America and the Sub-Saharan African Region
Irma Johanna Mosquera Valderrama
The Hague University
Date Posted: November 22, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Fundamental Change in Countries’ Corporate Tax Framework Needed to Properly Address BEPS
Intertax, Vol. 42, No. 5, pp. 306-316, May 2014
Arnaud de Graaf , Paul de Haan and Maarten Floris de Wilde
Erasmus University Rotterdam (EUR), Erasmus School of Law , PwC and Erasmus University Rotterdam
Date Posted: November 22, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Gaz De France: Dividends to Companies Not Listed in the Parent­-Subsidiary Directive are Not Exempt
European Taxation, 2010 (Volume 50), No. 4
Frederik Boulogne and Wessel Willem Geursen
VU University Amsterdam - Faculty of Law and VU University Amsterdam - Faculty of Law
Date Posted: November 21, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Group Taxation within the European Union: Did Papillon and Art. 24(5) of the OECD Model Tax Convention Create a Butterfly Effect?
European Taxation, 2011 (Volume 51), No. 5
Frederik Boulogne
VU University Amsterdam - Faculty of Law
Date Posted: November 21, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Cross-­Border Restructuring and 'Final Losses'
European Taxation, 2012 (Volume 52), No. 10
Frederik Boulogne and Nana Sumrada
VU University Amsterdam - Faculty of Law and Socius Inc. Ljubljana
Date Posted: November 21, 2014
Accepted Paper Series
3 downloads

The New Regulation of Online Gaming in Portugal
Jorge A. F. Godinho
University of Macau
Date Posted: November 20, 2014
Working Paper Series

Incl. Electronic Paper Which Fingernail Will Determine Whether I Am at Arm's Length? Indian Law on Transaction Based ALP Decoded!!
International Taxation, Vol. 11, November 2014
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: November 18, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper The Use of OECD Commentaries as Interpretative Aids: The Static/Ambulatory Approaches Debate Considered from the Perspective of International Law
Ulf Linderfalk and Maria Hilling
Lund University - Faculty of Law and Lund University
Date Posted: November 18, 2014
Last Revised: November 20, 2014
Working Paper Series
25 downloads

Incl. Electronic Paper Legislating Unorthodox Taxes: The Hungarian Experience
Society and Economy 36 (2014) 3, pp. 339–368,
Daniel Deak
Corvinus University of Budapest
Date Posted: November 16, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Unorthodoxy in Legislation: The Hungarian Experience
Society and Economy 36 (2014) 2, pp. 151–184,
Daniel Deak
Corvinus University of Budapest
Date Posted: November 16, 2014
Accepted Paper Series
1 downloads

Why Do Countries Mandate Accrual Accounting for Tax Purposes?
Journal of Accounting Research, Vol. 52, No. 5, 2014
Igor Goncharov and Martin Jacob
Lancaster University - Management School and WHU - Otto Beisheim School of Management
Date Posted: November 16, 2014
Accepted Paper Series

Incl. Electronic Paper Sham and Trusts
Sham Transactions, E. Simpson, M. Stewart, eds., pp. 122-140, Oxford University Press, 2013, Sydney Law School Research Paper No. 14/99
Matthew Conaglen
University of Sydney - Faculty of Law
Date Posted: November 15, 2014
Accepted Paper Series
10 downloads

Incl. Electronic Paper Back to Source - From International Corporate Tax Neutrality to Efficient Investment Policy and its Implication on the Desirable International Tax Policy
Hagai Kalai
Tel Aviv University - Buchmann Faculty of Law
Date Posted: November 15, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper A Legal View on Border Tax Adjustments and Climate Change: A Latin American Perspective
Sustainable Development Law & Policy (SDLP), American University Washington College of Law, Vol. XI, Issue 3, Spring 2011, pp. 29-43
Valentina Duran and Rodrigo Polanco
Facultad de Derecho and University of Chile - Faculty of Law
Date Posted: November 14, 2014
Last Revised: November 19, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper The Tax-Rate Elasticity of Local Business Profits
Freie Universität Berlin, School of Business & Economics, Discussion Paper No. 28/2014, Economics,
Frank M. Fossen and Viktor Steiner
Free University of Berlin (FUB) - Department of Business and Economics and Free University of Berlin (FUB)
Date Posted: November 13, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Big Data, Future Orientation and Taxes – How Tax Law Influences Personal Attitudes and Societal Values
Matthias Petutschnig
Vienna University of Economics and Business Administration
Date Posted: November 13, 2014
Last Revised: November 14, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper Revisiting the Law of Moses' Rod: The Case of Inversions
Tax Notes, Vol. 145, No. 4, 2014
Adam H. Rosenzweig
Washington University in Saint Louis - School of Law
Date Posted: November 12, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper A Hitchhiker's Guide to Outbound International Tax Reform
Chapman Law Review, Vol. 18, p. 133, 2014
J. Clifton Fleming Jr. and Robert J. Peroni
Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Date Posted: November 08, 2014
Accepted Paper Series
79 downloads

Incl. Electronic Paper The 2014 C.D. Howe Institute Business Tax Burden Ranking
C.D. Howe Institute e-brief 187
Adam Found , Benjamin Dachis and Peter Tomlinson
University of Toronto , C.D. Howe Institute and University of Toronto
Date Posted: November 07, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper How the VC Industry Transformed an Economy: Evidence from Two Decades of Israeli High-Tech Sector
Ido Kallir and Tamir Agmon
Ono Academic College and Gothenburg University - School of Business Economics and Law
Date Posted: November 07, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Shift to the Tariff-Shift: The Development of Country of Origin Tests from Gibson-Thomsen to NAFTA
Philip MacFarlane
Independent
Date Posted: November 05, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Tax Law Principles: Concept and Forms of Legal Fixing in Tax Law Sources
Alexander Demin
Independent
Date Posted: November 05, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Soft Law and Modern Taxation: A Russian Point of View
Alexander Demin
Independent
Date Posted: November 05, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Tax Secrecy and Tax Transparency: The Relevance of Confidentiality in Greek Tax Law
Kristoffersson, Lang, Pistone, Schuch, Staringer, Storck,eds., Tax Secrecy and Tax Transparency: The relevance of confidentiality in tax law (Peter Lang 2013).
Katerina Pantazatou
University of Luxembourg
Date Posted: November 03, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Economic and Political Considerations of the Court's Case Law Post Crisis: An Example from Tax Law and the Internal Market
Croatian Yearbook of European Law and Policy 9 [2013] 77-118.
Katerina Pantazatou
University of Luxembourg
Date Posted: November 02, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Competing (?) Spectrums: Haves and Have-Nots vs. Government and Government-Nots
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Date Posted: October 30, 2014
Working Paper Series
12 downloads

Tax Performance in Albania, 1994-2011
Eduart Gjokutaj
AL-TAX
Date Posted: October 30, 2014
Working Paper Series

Incl. Electronic Paper Deduction of Interest and Other Borrowing Costs in Singapore: A Review of the Principles Set Out in Three Recent Court of Appeal Decisions
Eng Hin Poh
Nanyang Technological University
Date Posted: October 30, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper 欧盟金融交易税-步履维艰 (Development and Issues of EU Financial Transaction Tax)
涉外税务,
Na Li
Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)
Date Posted: October 29, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper 欧盟邮政电信服务增值税改革趋势和启示 (EU VAT on Postal Service and Telecommunication Service: What China can Learn from EU in the Coming VAT Reform on Postal and Telecommunication Service)
涉外税务,
Na Li
Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)
Date Posted: October 29, 2014
Accepted Paper Series
3 downloads

Tax Law as an Independent Branch of Law in Central and Eastern European Countries

Date Posted: October 28, 2014
Working Paper Series

Incl. Electronic Paper Crown Servants Immunity from Taxation
Criminal Law Journal, Vol. 12, p. 159, 1954
Robin Cooke (1926-2006)
Victoria University of Wellington - Faculty of Law (deceased)
Date Posted: October 24, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper China's CFC Regime: Existing Rules and Improvement Suggestions
IBFD International Tax Bulletin, Volume 10/2014
Na Li
Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)
Date Posted: October 23, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper A Review of Taxation Regulatory Documents Adopted in the Period August-September 2014
Russian Economic Developments. Moscow, 2014, #10, pp. 44-48
Ludmila Anisimova
Gaidar Institute for Economic Policy
Date Posted: October 23, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Reforming Equalization: Balancing Efficiency, Entitlement and Ownership
SPP Research Paper No. 07.22
Bev Dahlby
University of Calgary
Date Posted: October 17, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Albanian Local Government Finance on the Eve of Territorial Consolidation
Watson Institute for International Studies Research Paper No. 2014-16
Anthony Levitas
Brown University - Watson Institute for International Studies
Date Posted: October 17, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Strategic Incentives for a Policy Mix in the International Car Market
KU Leuven Discussion Paper Series DPS14.23
Wim Benoot and Stef Proost
KU Leuven. Faculty of Business and Economics (FBE) and KU Leuven - Department of Economics
Date Posted: October 14, 2014
Working Paper Series
1 downloads

Customs Control. Decision to Regularize the Situation. Postponing a Final Determination of the Customs Value
Romanian Case Law Review issue 4/2014
Tabacu Andreea
University of Pitesti - Faculty of Law and Administrative Sciences
Date Posted: October 14, 2014
Accepted Paper Series

Incl. Electronic Paper A Perspective on Supra-Nationality in Tax Law
Yariv Brauner and Pasquale Pistone (eds.), Taxation and the BRICS, IBFD 2015, U of Michigan Public Law Research Paper No. 425, U of Michigan Law & Econ Research Paper No. 14-019
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: October 14, 2014
Last Revised: October 30, 2014
Working Paper Series
65 downloads

Incl. Electronic Paper The Cat-and-Mouse Inversion Game with Burger King
Tax Notes, Vol. 144, No. 11, 2014, Penn State Law Research Paper No. 43-2014
Samuel C. Thompson, Jr.
The Pennsylvania State University Dickinson School of Law
Date Posted: October 12, 2014
Last Revised: November 01, 2014
Accepted Paper Series
137 downloads

Incl. Electronic Paper Optimal Export Tax in Terms of Home Country's Adjustment Weight
Naresh C. Mallick
Georgia State University - Department of Economics
Date Posted: October 11, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Administrative Procedure followed in Income Tax Appellate Tribunal
Navajyoti Samanta
The West Bengal National University of Juridical Sciences
Date Posted: October 11, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper BEPS and Global Digital Taxation
Tax Notes International, Vol. 75, No. 11, 2014
Arthur J. Cockfield
Queen's University (Canada) - Faculty of Law
Date Posted: October 11, 2014
Accepted Paper Series
117 downloads

Incl. Electronic Paper Horizontal Merger Under Strategic Tax Policy
CESifo Working Paper Series No. 4996
Chih-Chen Liu , Arijit Mukherjee and Leonard F.S. Wang
National University of Kaohsiung , University of Nottingham - School of Economics and National University of Kaohsiung
Date Posted: October 09, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Professor Shay Got it Right: Treasury Can Slow Inversions
Tax Notes, September 22, 2014
Steve Rosenthal
Urban-Brookings Tax Policy Center
Date Posted: October 09, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Pay as You Wish: The Global Market for Tax & Legal Rules
Tsilly Dagan
Bar-Ilan University - Faculty of Law
Date Posted: October 08, 2014
Working Paper Series
40 downloads


 

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