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Tax Law: International & Comparative Tax eJournal
377,517 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,513
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Incl. Electronic Paper Inequality and the Financial Accumulation Process: A Computational Economic Analysis of Income and Wealth Dynamics
Yuri Biondi and Simone Righi
French National Center for Scientific Research (CNRS) and MTA TK Lendület Research Center for Educational and Network Studies (RECENS), Hungarian Academy of Sciences
Date Posted: January 30, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Eye-Share: Irish Proposal to Overcome Sandwich – Still a Long Way to Go
TAXSUTRA, 2015
Ashish Karundia
Lakshmikumaran & Sridharan
Date Posted: January 30, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Taxation of Bilateral Trade with Endogenous Information
CESifo Working Paper Series No. 5157
Tri Vi Dang and Florian Morath
Columbia University - Department of Economics and Max Planck Institute for Tax Law and Public Finance
Date Posted: January 27, 2015
Working Paper Series
1 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: A Comparative Study of Chinese and U.S. Opinions
Indonesian Journal of International & Comparative Law 2(1): 161-186 (2015)
Robert W. McGee , Yeomin Yoon and Ye Li
Fayetteville State University , Seton Hall University - W. Paul Stillman School of Business and University of International Business and Economics (UIBE)
Date Posted: January 26, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper The Restructuring of the Fiscal Equalization System In Croatia
Zbornik radova Ekonomskog fakulteta u Rijeci, časopis za ekonomsku teoriju i praksu - Proceedings of Rijeka Faculty of Economics, Journal of Economics and Business, Vol. 32, No. 2, 2014, pp. 213-232 ,
Marko Primorac
University of Zagreb - Faculty of Economics & Business
Date Posted: January 24, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Combating VAT Fraud: Lessons from Korea?
3 British Tax Review 303-315, 2014
Richard Krever
Monash University - Department of Business Law & Taxation
Date Posted: January 24, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper Taxing Offshore Transactions in India and the Territoriality Clause – A Case for Substantial Constitutional Limitations on Indian Parliament's Power to Retrospectively Amend the Income Tax Act
International Tax Journal, Vol. 40, Issue 4, p. 19 (2014)
Khagesh Gautam
Jindal Global Law School
Date Posted: January 23, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Situaciones Tributarias Internas Y Derecho De La Ue: Nuevas Perspectivas Sobre La Jurisprudencia Del TJUE (Internal Situations and EU Law: New Perspectives on ECJ Case Law)
A. Martín Jiménez: “Situaciones internas y Derecho de la UE: Nuevas Perspectivas sobre la Jurisprudencia del TJUE”, publicado en Cívitas Revista Española de Derecho Financiero n. 163, 2014.,
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: January 22, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig?
Michigan Journal of International Law, Vol. 36, No. 1, 2014
J. Clifton Fleming Jr., Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School , University of Texas at Austin - School of Law and Harvard Law School
Date Posted: January 21, 2015
Accepted Paper Series
48 downloads

Request for the Review of the Stamp Duty for an Administrative Appeal Procedure Having as Subject-Matter the Annulment of an Act of Verification Carried Out by the Territorial Labour Inspectorate
Romanian Case Law Review no. 6/2014
Tabacu Andreea
University of Pitesti - Faculty of Law and Administrative Sciences
Date Posted: January 20, 2015
Accepted Paper Series

Incl. Electronic Paper Tax Policy in the Modernization of the Economy
Irina Filatova
RANEPA - Lipetsk branch
Date Posted: January 20, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Does the U.S. System of Taxation on Multinationals Advantage Foreign Acquirers?
Andrew Bird , Alexander Edwards and Terry J. Shevlin
Carnegie Mellon University , University of Toronto - Rotman School of Management and University of California-Irvine
Date Posted: January 18, 2015
Last Revised: January 26, 2015
Working Paper Series
45 downloads

Does the Burden of Corporate Income Tax Borne by Labour Through Reduced Wage Rates or Labour Hours, Resulting in a Lower Cost of Labour to the Firm?
Desmond Tutu Ayentimi
Catholic University of Ghana
Date Posted: January 15, 2015
Working Paper Series

Incl. Electronic Paper The Omnipresence of Subchapter K in the International Arena?
Taxes - The Tax Magazine, Forthcoming, Northwestern Law & Econ Research Paper No. 15-01, Northwestern Public Law Research Paper No. 15-02
Philip Postlewaite
Northwestern University Law School
Date Posted: January 14, 2015
Working Paper Series
10 downloads

Anti-Tax Avoidance Measures in Lithuanian Case-Law
Mantas Juozaitis
Motieka & Audzevicius
Date Posted: January 14, 2015
Working Paper Series

Incl. Electronic Paper Created Intangibles: Maintenance Deductions and Current Income
Tax Notes, Vol. 144, No. 10, 2014
Yoseph M. Edrey
University of Haifa - Faculty of Law
Date Posted: January 12, 2015
Accepted Paper Series
19 downloads

Incl. Electronic Paper E–Governance: Social Responsibility for Developing Country
Mr. Vishal Srivastava III
Dr. K. N. Modi University, Newai (RAJ)
Date Posted: January 12, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Capital in the Twenty-First Century: A Critique of Thomas Piketty's Political Economy
Agenda - A Journal of Policy Analysis and Reform, Vol 21, No 1
Michael J Potter
Independent
Date Posted: January 12, 2015
Accepted Paper Series
23 downloads

Incl. Electronic Paper The Logic (or Illogic) of China's Local Government Debts Out of Control - Law, Governance or Other Perspectives
(2014) 44(3) Hong Kong Law Journal 887-916
Shen Wei
Shanghai Jiao Tong University (SJTU) - KoGuan Law School
Date Posted: January 12, 2015
Accepted Paper Series
17 downloads

Incl. Electronic Paper Fiscal Equity: Distributional Impacts of Taxation and Social Spending in Brazil
IPC Working Paper No. 115
Fernando Gaiger Silveira , Fernando Rezende , José Roberto Afonso and Jhonatan Ferreira
Institute of Applied Economic Research (IPEA) , Getulio Vargas Foundation (FGV) - Brazilian School of Public and Business Administration (EBAPE) , Getulio Vargas Foundation (FGV) - Brazilian Institute of Economics and SAS Institute Inc.
Date Posted: January 11, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Lux Leaks: Revealing the Law, One Plain Brown Envelope at a Time
Tax Notes International, Vol. 76, No. 12, 2014
Allison Christians
McGill University - Faculty of Law
Date Posted: January 11, 2015
Accepted Paper Series
61 downloads

Incl. Fee Electronic Paper Corporate Taxation, Corporate Power, and Corporate Harm
The Howard Journal of Criminal Justice, Vol. 54, Issue 1, pp. 25-41, 2015
Kevin Farnsworth and Gary Fooks
University of York and Aston University
Date Posted: January 06, 2015
Accepted Paper Series

Incl. Electronic Paper Analysis of the GST Panel Decision 2014 on Claiming Bad Debt Relief
Kenneth Voon Ken Yong and Fook Koon Lee
Independent and Independent
Date Posted: January 05, 2015
Working Paper Series
24 downloads

Incl. Electronic Paper A Review of Taxation Regulatory Documents Adopted in the Period of October-November 2014
Russian Economic Developments. Moscow, 2014, #12, pp. 40-45
Ludmila Anisimova
Gaidar Institute for Economic Policy
Date Posted: January 04, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper An Analysis of Individual Tax Morale for Russia: Before and after Flat Tax Reform
International Business Research 8(1): 60-80 (2015)
Bee Yew , Valentin B. Milanov and Robert W. McGee
Fayetteville State University - School of Business and Economics , Fayetteville State University and Fayetteville State University
Date Posted: January 04, 2015
Accepted Paper Series
13 downloads

Incl. Electronic Paper Critical Account of the OECD's Action Plan on Base Erosion and Profit Shifting
8 Madras Law Journal 9, Vol. 287, 2014
Swapneshwar Goutam
Government of India - High Court of Gujarat
Date Posted: January 02, 2015
Accepted Paper Series
46 downloads

Incl. Electronic Paper Reducing the Corporate Tax Rate and Income Inequality
David S. Miller
Cadwalader, Wickersham & Taft
Date Posted: January 01, 2015
Working Paper Series
64 downloads

Incl. Electronic Paper Direct Taxation, Tax Treaties and IIAs: Mixed Objectives, Mixed Results
de Mestral and Levesque (eds), Improving International Investment Agreements, 2013, Routledge.
Martha O'Brien and Kim Brooks
University of Victoria - Faculty of Law and Dalhousie University - Schulich School of Law
Date Posted: December 31, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Source, Residence and Nationality in Income Tax Matters: Between International Tax Rules and EU Law
Rivista di Diritto Tributario Internazionale. International Tax Law Review. 2/2013, p. 29-90.
Francisco Alfredo Garcia Prats
Universitat de València
Date Posted: December 30, 2014
Accepted Paper Series
9 downloads

Agricultural Taxation and Budget Support in Transition Economies
World Applied Sciences Journal, 30 (6): 733-737, 2014
Alexander Rymanov
Novosibirsk State Technical University
Date Posted: December 25, 2014
Accepted Paper Series

Incl. Electronic Paper Fiscally Transparent Entities: Eligibility for Tax Treaty Benefits
International Taxation, Vol. 11, December 2014
Sumeet Khurana and Ashish Karundia
Lakshmikumaran & Sridharan and Lakshmikumaran & Sridharan
Date Posted: December 23, 2014
Accepted Paper Series
114 downloads

Incl. Electronic Paper Bringing the State Back In? US and UK Government Regulation of Corporate Social Responsibility (CSR) in International Business
Jette Steen Knudsen
Tufts University - The Fletcher School of Law and Diplomacy
Date Posted: December 21, 2014
Working Paper Series
34 downloads

Incl. Electronic Paper National Grid Indus: The First Case on Companies' Exit Taxation
European Business Law Review, Vol. 23, No. 6, 2012
Katerina Pantazatou
University of Luxembourg
Date Posted: December 21, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper China's Enterprise Income Tax System: Policy Objectives and Key Design Features
Australian Tax Forum, Vol. 29, 2014
Antony Ting and Xiliang Ge
University of Sydney Business School - Discipline of Business Law and Zhejiang University of Finance and Economics
Date Posted: December 19, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Chinese Investment in Australian Resources: Can the Legal Debt/Equity Distinction Still Create Windfalls and Impediments?
Australian Tax Forum, Vol. 29, 2014
Ian Murray and Nolan Sharkey
University of Western Australia - Faculty of Law and University of Western Australia - Faculty of Law
Date Posted: December 19, 2014
Accepted Paper Series
16 downloads

Incl. Electronic Paper Uncertainty and Possibilities in Taxation of Australian Investment in China: Profit Distributions and Payments to Group Members
Australian Tax Forum, Vol. 29, 2014
Nolan Sharkey and Dongmei Qiu
University of Western Australia - Faculty of Law and The University of Hong Kong
Date Posted: December 19, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Expatriate Employees and Consultants Working in China
Australian Tax Forum, Vol. 29, 2014
Miranda Webster , Yue Mei Guo and Ann O'Connell
Melbourne Law School , Zhongnan University of Economics and Law - The School of Public Finance and Taxation and University of Melbourne - Law School
Date Posted: December 19, 2014
Accepted Paper Series
7 downloads

The Effects of Bailouts and Soft-Budget Constraints on the Environment
Environmental and Resource Economics, Vol. 54, No. 1, January 2013
Joel Wood
Thompson Rivers University - School of Business and Economics
Date Posted: December 19, 2014
Accepted Paper Series

Incl. Electronic Paper The Development of Transfer Pricing in China
Australian Tax Forum, Vol. 29, 2014
Michelle Markham and Yixin Liao
Bond University - School of Law and Xiamen University and Shanghai University of Finance and Economics
Date Posted: December 18, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper Accounting and Financial Aspects of Factors Influence of Tax Competition on the Tax Policy of European Countries
ISSN 1994-1749. 2012. Вип. 2 (23).,
D. V. Veremchuk , O. V. Kantaeva and Olga Liuta
National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine , National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine and National Bank of Ukraine - Ukrainian Academy of Banking of the National Bank of Ukraine
Date Posted: December 17, 2014
Accepted Paper Series
13 downloads

Incl. Electronic Paper Prohibition against Double Taxation: A Wavering Principle in Indian Tax Jurisprudence
ITR's Taxation Tribunal Reports, (2014) 36 ITR(T) (Journal) 21-37.
Tarun Jain
Supreme Court of India
Date Posted: December 17, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Co-Ordination of Corporate Exit Taxation in the Internal Market and Beyond
First published in British Tax Review (BTR), 2014, Nr. 5, p. 574 - 604. © Thomson Reuters (Professional) UK Limited and Erik Röder, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014 - 22,
Erik Röder
Max Planck Institute for Tax Law and Public Finance
Date Posted: December 16, 2014
Last Revised: December 17, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Phishing & VAT Fraud in CO2 Permits: DICE in the EU-ETS Now; DICE in Power Tomorrow
Boston Univ. School of Law, Law and Economics Research Paper No. 14-74
Richard Thompson Ainsworth
Boston University - School of Law
Date Posted: December 16, 2014
Working Paper Series
24 downloads

Incl. Electronic Paper BRICS -- The Potential of Cooperation
Forthcoming in BRICs and the Emergence of International Tax Coordination (Yariv Brauner and Pasquale Pistone, eds)
Tsilly Dagan
Bar-Ilan University - Faculty of Law
Date Posted: December 15, 2014
Last Revised: January 07, 2015
Accepted Paper Series
23 downloads

Incl. Electronic Paper Coordinating Inconsistent Choices – The Problem of Hybrids
Sydney Law School Research Paper No. 14/108
Graeme S. Cooper
University of Sydney - Faculty of Law
Date Posted: December 15, 2014
Accepted Paper Series
31 downloads

Incl. Electronic Paper Current Trends in Balancing Residence and Source Taxation
Sydney Law School Research Paper No. 14/107
Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: December 15, 2014
Accepted Paper Series
44 downloads

Incl. Electronic Paper On Constructively Realizing Constructive Realization: Building the Case for Death and Taxes
Kansas Law Review, Vol. 38, No. 1, 1989, Touro Law Center Legal Studies Research Paper
Dan Subotnik
Touro College - Jacob D. Fuchsberg Law Center
Date Posted: December 14, 2014
Accepted Paper Series
3 downloads

Taxation of Non-Residents’ Capital Gains
Forthcoming in Hugh Ault and Brian Arnold (Eds.), United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries (United Nations, 2015)
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: December 13, 2014
Accepted Paper Series

Incl. Electronic Paper Administrative Decentralization and Tax Compliance: A Transactional Cost Perspective
Forthcoming in University of Toronto Law Journal
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: December 12, 2014
Last Revised: January 05, 2015
Accepted Paper Series
26 downloads

Incl. Electronic Paper Taxation of Shareholder Income and the Cost of Capital in a Small Open Economy
CESifo Working Paper Series No. 5091
Peter Birch Sørensen
University of Copenhagen - Department of Economics
Date Posted: December 11, 2014
Working Paper Series
14 downloads


 

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