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SSRN eLibrary Search Results
Tax Law: International & Comparative Tax eJournal
473,822 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,804
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Incl. Electronic Paper Les prix de transfert en droits Britannique et Français: aspects de droit comparé (French and British Transfer Pricing Rules: Aspects of Comparative Law)
Olivier De Wulf
University of Aberdeen
Date Posted: February 05, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Destination-Based Income Taxation and WTO Law: A Note
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-3
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Date Posted: February 04, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper Lessons Learned from the Swiss Julius Baer Case
Tax Notes International, Vol. 74, No. 13, 2014
Leopoldo Parada
Max Planck Institute for Tax Law and Public Finance
Date Posted: February 03, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper An Opportunistic, and Yet Appropriate, Revision of the Source Threshold for the Twenty-First Century Tax Treaties
Intertax, vol. 43, no. 1, p. 6-13
Eva Escribano
Universidad Carlos III de Madrid
Date Posted: February 03, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Optimal Nonlinear Taxation: The Dual Approach
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-2
Aart Gerritsen
Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance
Date Posted: February 02, 2016
Working Paper Series
3 downloads

Incl. Electronic Paper State Aid Recovery & Investor Protection for US Taxpayers Before and After TTIP: How Back Taxes Might Lead to an Inequitable Treat…
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: February 02, 2016
Working Paper Series
9 downloads

Incl. Electronic Paper Democracy and Redistribution
Santanu Gupta and Raghbendra Jha
XLRI, School of Business and Human Resources and Australian National University (ANU) - Australia South Asia Research Centre (ASARC)
Date Posted: January 27, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper The Tax-Transparent Entity in the International Conflict of Laws
Southern Methodist University Law Review, Vol. 68, p. 675, 2015
Richard M. Buxbaum
University of California, Berkeley - School of Law
Date Posted: January 27, 2016
Accepted Paper Series
18 downloads

Incl. Electronic Paper GAARs and Treaties. From the Guiding Principle to the Principal Purpose Test. What Have We Gained from BEPS Action 6?
Andrés Báez
Universidad Carlos III de Madrid
Date Posted: January 26, 2016
Working Paper Series
69 downloads

Incl. Electronic Paper Tax Considerations of Foreign Individual Investors in U.S. Real Estate Investment
Mertens - Law of Federal Income Tax - Developments & Highlights, August 2014
David Herzig , William Byrnes and Kris G. Odegard
Valparaiso University Law School , Texas A&M University School of Law and Independent
Date Posted: January 26, 2016
Accepted Paper Series
46 downloads

Vpliv davčnih olajšav za otroke in otroških dodatkov na razpoložljive dohodke družin (Impact of Tax Reliefs and Child Benefits of Family Disposable Income in Slovenia, Croatia and Austria)
IB revija (1318-2803) 33 (1999), 4; 31-44
Helena Blažić , Nada Stropnik and Sabine Kanduth-Kristen
University of Rijeka - Faculty of Economics , Institute for Economic Research (IER) Slovenia and Independent
Date Posted: January 25, 2016
Accepted Paper Series

Incl. Electronic Paper Intergovernmental Agreements and the Implementation of FATCA in Europe
World Tax Journal Vol. 7, No. 2, 2015
Leopoldo Parada
Max Planck Institute for Tax Law and Public Finance
Date Posted: January 25, 2016
Accepted Paper Series
20 downloads

Incl. Electronic Paper Is it Debt or is it Equity? The Problem with Using Hybrid Financial Instruments
Tax Notes International, Vol. 74, No. 4, 2014
Leopoldo Parada
Max Planck Institute for Tax Law and Public Finance
Date Posted: January 25, 2016
Accepted Paper Series
28 downloads

Incl. Electronic Paper Defining Residence for Income Tax Purposes: Domicile as Gap-Filler, Citizenship as Proxy and Gap-Filler
Michigan Journal of International Law, Vol. 37, 2016
Edward A. Zelinsky
Yeshiva University - Benjamin N. Cardozo School of Law
Date Posted: January 22, 2016
Accepted Paper Series
76 downloads

Incl. Electronic Paper Efficiency and Progressivity Measures of the Flat Tax with a Special Focus on Bosnia and Herzegovina
International Public Administration Review, Vol. 13, No. 3–4/2015,
Lejla Lazović Pita
University of Sarajevo, School of Economics and Business
Date Posted: January 22, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Tax Losses Due to Shadow Economy Activities in OECD Countries from 2011 to 2013: A Preliminary Calculation
CESifo Working Paper Series No. 5649
Friedrich Schneider
Johannes Kepler University Linz - Department of Economics
Date Posted: January 20, 2016
Working Paper Series
33 downloads

Incl. Electronic Paper Uncle Sam Wants … Who? A Global Perspective on Citizenship Taxation
Allison Christians
McGill University - Faculty of Law
Date Posted: January 18, 2016
Working Paper Series
271 downloads

Incl. Electronic Paper Tax Harmonization in the EU: Insights on Political and Legal Fusion Under Neofunctional Rationale
Shafi U Khan Niazi
Monash Business School
Date Posted: January 18, 2016
Last Revised: February 01, 2016
Working Paper Series
43 downloads

Incl. Electronic Paper Global Taxation after the Crisis: Why BEPS and MAATM are Inadequate Responses, and What Can Be Done About It
Reuven S. Avi-Yonah and Haiyan Xu
University of Michigan Law School and University of International Business and Economics (UIBE) Law School
Date Posted: January 16, 2016
Working Paper Series
83 downloads

Incl. Electronic Paper Part I: General Report
Hans Gribnau and Melvin Pauwels (eds.), Retroactivity of Tax Legislation, Amsterdam: EATLP/IBFD, 2013
Melvin R.T. Pauwels and Hans Gribnau
Tilburg University; Fiscal Institute Tilburg and Tilburg Law School, Tilburg University (the Netherlands)
Date Posted: January 11, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper Retroactive and Retrospective Tax Legislation: A Principle-Based Approach; a Theory of 'Priority Principles of Transitional Law' and 'The Method of the Catalogue of Circumstances'
Hans Gribnau and Melvin Pauwels (eds.), Retroactivity of Tax Legislation, Amsterdam: EATLP / IBFD, pp. 95-116, 2013
Melvin R.T. Pauwels
Tilburg University; Fiscal Institute Tilburg
Date Posted: January 11, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper Profit Shifting of U.S. Multinationals
Tim Dowd , Paul Landefeld and Anne Moore
Joint Committee on Taxation, U.S. Congress , Joint Committee on Taxation, U.S. Congress and Joint Committee on Taxation, U.S. Congress
Date Posted: January 08, 2016
Working Paper Series
191 downloads

Incl. Electronic Paper International Tax Policy: The Counter-Story Presented by the BRICS
“International Tax Policy: The Counter-Story Presented by the BRICS” in BRICS and the Emergence of International Tax Coordination, Yariv Brauner and Pasquale Pistone, eds. (Amsterdam: IBFD, 2015), chapter 17 (447-467).,
Kim Brooks
Dalhousie University - Schulich School of Law
Date Posted: January 07, 2016
Accepted Paper Series
27 downloads

Incl. Electronic Paper Tax Competition in Europe - Europe in Competition with Other World Regions?
ZEW - Centre for European Economic Research Discussion Paper No. 15-082
Frank Streif
Centre for European Economic Research (ZEW)
Date Posted: January 04, 2016
Working Paper Series
24 downloads

Incl. Electronic Paper An International Tax System for Emerging Economies, Tax Sparing, and Development: It is All About Source!
29 U. Pa. J. Int'l L. 349 (2007)
William B. Barker
Pennsylvania State University, Dickinson Law
Date Posted: January 04, 2016
Accepted Paper Series
4 downloads

Incl. Electronic Paper A Comparative Approach to Income Tax Law in the United Kingdom and the United States
46 Cath. U. L. Rev. 7 (1996)
William B. Barker
Pennsylvania State University, Dickinson Law
Date Posted: January 04, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper International Tax Reform Should Begin at Home: Replace the Corporate Income Tax with a Territorial Expenditure Tax
30 Nw. J. Int'l L. & Bus. 647 (2010)
William B. Barker
Pennsylvania State University, Dickinson Law
Date Posted: January 03, 2016
Accepted Paper Series
3 downloads

Incl. Electronic Paper Endogenous Sequencing of Tariff Decisions
Chrysostomos Tabakis
KDI School of Public Policy and Management
Date Posted: December 29, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Willing to Pay? The Politics of Trapping Down Faith in the Tax System in Post-Communist Romania
Arpad A. Todor
National School of Political Science and Public Administration (NSPSPA)
Date Posted: December 29, 2015
Working Paper Series
8 downloads

Incl. Electronic Paper Retroactive Tax Legislation in View of Article 1 First Protocol ECHR
Melvin R.T. Pauwels, 'Retroactive Tax Legislation in View of Article 1 First Protocol ECHR', EC Tax Review 2013 - 6 (Volume 22), pp 268-281
Melvin R.T. Pauwels
Tilburg University; Fiscal Institute Tilburg
Date Posted: December 28, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper Eliminating Income Tax Barriers to Inbound Islamic Investment into Australia
Justin H. Dabner
James Cook University - Cairns Campus
Date Posted: December 24, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Lessons for Tax Administrators in Adopting the OECD's 'Enhanced Relationship' Model – Australia's and New Zealand's Experiences
Justin H. Dabner and Mark Burton
James Cook University - Cairns Campus and University of Canberra - Law School
Date Posted: December 24, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper Tax Consolidation Regimes: Australia and Japan Compared
Justin H. Dabner
James Cook University - Cairns Campus
Date Posted: December 24, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper Tax Legislation and the Notion of Fiscal Aid – A Review of Five Years of European Jurisprudence
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-14
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Date Posted: December 22, 2015
Working Paper Series
125 downloads

Incl. Electronic Paper Instrumentation Strategies and Instrument Mixes for Long Term Climate Policy
Gjalt Huppes , Sebastiaan Deetman , Ruben Huele , René Kleijn , Arjun de Koning and Ester van der Voet
CML-IE , Leiden University - CML, Department Industrial Ecology , Leiden University - CML, Department Industrial Ecology , Leiden University - CML, Department Industrial Ecology , Leiden University - CML, Department Industrial Ecology and Leiden University - CML, Department Industrial Ecology
Date Posted: December 22, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper 한미조세조약상 개인인 이중거주자에 대한 거주자 판정기준 - “주거(permanent home)”를 중심으로 - (Tie-Breaker Rule of Dual Resident Individual in the Korea-US Tax Treaty-Focused on 'Permanent Home')
Journal of IFA, Korea Vol. 31 No. 3, International Fiscal Association, Korea, pp.127-170, 2015
Hun Park
Univerdity of Seoul
Date Posted: December 20, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper The David R. Tillinghast Lecture - What's Source Got to Do With It - Source Rules and U.S. International Taxation
56 Tax L. Rev. 81 (2002)
Stephen E. Shay , J. Clifton Fleming Jr. and Robert J. Peroni
Harvard Law School , Brigham Young University - J. Reuben Clark Law School and George Washington University - Law School
Date Posted: December 18, 2015
Accepted Paper Series
26 downloads

Incl. Electronic Paper Petroleum Profits Tax Act in Nigeria: The Practice
Babatunde Ajani Adeyemi
Babcock University
Date Posted: December 16, 2015
Working Paper Series
12 downloads

Incl. Electronic Paper The Fiscal Regime Governing Petroleum Profit Taxation in Nigeria
Babatunde Ajani Adeyemi
Babcock University
Date Posted: December 16, 2015
Working Paper Series
8 downloads

A Critical Evaluation of Public Policy Towards Undeclared Work in the European Union
Journal of European Integration Vol 30, No. 2, pp. 273-290, 2008
Colin C. Williams
University of Sheffield - School of Management
Date Posted: December 14, 2015
Accepted Paper Series

Incl. Electronic Paper Tax Jurisdiction in a Digitalizing Economy; Why ‘Online Profits’ are so Hard to Pin Down
Intertax, Vol. 2015, Issue 12, pp. 796–803,
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: December 13, 2015
Accepted Paper Series
44 downloads

Incl. Electronic Paper Responding to Globalisation: Are Imputation Systems Up to the Challenge?
Responding to Globalisation: Are Imputation Systems Up to the Challenge?
Justin H. Dabner
James Cook University - Cairns Campus
Date Posted: December 10, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper To Join the International Tax Cartel or Not? How Should Asia Respond to the OECD's Harmful Tax Regimes Project?
New Zealand Journal of Taxation Law and Policy, 11 (3). pp. 299-313, 2005
Justin H. Dabner
James Cook University - Cairns Campus
Date Posted: December 10, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper The 'Enhanced Relationship' Model Collides with Reality – The Determinants of the Relationship between Tax Administrators and Tax Intermediaries
The Law and Society Association Annual Conference, pp. 1-17, 2012
Justin H. Dabner and Mark Burton
James Cook University - Cairns Campus and University of Canberra - Law School
Date Posted: December 10, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper A Comparison of the Australian and Japanese Corporations Tax Reorganisation Rules
Kansai University Review of Law and Politics, 24. pp. 15-26, 2003
Justin H. Dabner
James Cook University - Cairns Campus
Date Posted: December 10, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper GAARs in Australia and South Africa: Mutual Lessons
Journal of the Australasian Tax Teachers Association, Vol. 7, No. 2, 2012
Teresa Calvert and Justin H. Dabner
Monash Business School and James Cook University - Cairns Campus
Date Posted: December 10, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Tax Consolidation Regimes: Australia and Japan Compared
Justin H. Dabner
James Cook University - Cairns Campus
Date Posted: December 10, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Is China Creating a New Business Order? Rationalizing China's Extraterritorial Attempt to Expand the Veil-Piercing Doctrine
Northwestern Journal of International Law & Business, Vol. 35, No. 3, 2015
Shen Wei and Casey Watters
Shanghai Jiao Tong University (SJTU) - KoGuan Law School and Independent
Date Posted: December 07, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper The Compatibility of the OECD/G20 Base Erosion and Profit Shifting Proposals with EU Law
Bulletin for International Taxation, 2015 (Volume 70), No. 1/2
Christiana HJI Panayi
Queen Mary University of London, School of Law
Date Posted: December 01, 2015
Accepted Paper Series
69 downloads

Incl. Electronic Paper Manufactured Factual Indeterminacy and the Globalization of Tax Jurisprudence
4:2 University College London J. Law & Jurisprudence 250 (2015).
Bret N. Bogenschneider
Vienna University of Economics and Business
Date Posted: November 30, 2015
Accepted Paper Series
25 downloads


 

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