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SSRN eLibrary Search Results
Tax Law: International & Comparative Tax eJournal
419,089 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,619
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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
Accepted Paper Series
1 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
1 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
1 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
8 downloads

Incl. Electronic Paper Interest Deductions in a Multijurisdictional World
CESifo Working Paper Series No. 5350
Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and University of Chicago Law School
Date Posted: May 21, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper Linking Customs Valuation and Transfer Pricing in the U.S. And Beyond
Joshua Simmons
Georgetown University, Law Center, Students
Date Posted: May 20, 2015
Working Paper Series
10 downloads

Incl. Electronic Paper Подходы К Администрированию Ндс в Европейском Союзе и Выводы Для Таможенного Союза (Approaches to the Administration of Vat in the European Union and its Implications for the Customs Union)
Tatiana Malinina
Russian Presidential Academy of National Economy and Public Administration
Date Posted: May 20, 2015
Working Paper Series
1 downloads

Financial Crisis and Tobin Taxation: An Event Analysis
Theodore D. Bratis , Georgios P. Kouretas and Nikiforos T. Laopodis
Athens University of Economics and Business , Athens University of Economics and Business and Fairfield University - School of Business - Department of Finance
Date Posted: May 18, 2015
Working Paper Series

Incl. Electronic Paper The Crossroads versus the Seesaw: Getting a 'Fix' on Recent International Tax Policy Developments
NYU School of Law, Public Law Research Paper No. 15-20
Daniel Shaviro
New York University School of Law
Date Posted: May 13, 2015
Last Revised: May 28, 2015
Working Paper Series
73 downloads

Incl. Electronic Paper Defining a Country's 'Fair Share' of Taxes
Florida State University Law Review, Vol. 42, 2015, Washington University in St. Louis Legal Studies Research Paper No. 15-05-01
Adam H. Rosenzweig
Washington University in Saint Louis - School of Law
Date Posted: May 10, 2015
Accepted Paper Series
52 downloads

Incl. Electronic Paper Taxation of E-Commerce
Orkhan Abdulkarimli, "Taxation of E-commerce". Baku State University Law Review. Vol.1, (2015), pp. 99-109.
Orkhan Abdulkarimli
Baku State University Law School
Date Posted: May 09, 2015
Last Revised: May 19, 2015
Accepted Paper Series
252 downloads

Incl. Electronic Paper Interest Deductions in a Multijurisdictional World
University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 725
Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and University of Chicago Law School
Date Posted: May 09, 2015
Working Paper Series
55 downloads

Incl. Electronic Paper A Chinese Model for Tax Reforms in Developing Countries?
Ji Li
Rutgers, The State University of New Jersey - Law School
Date Posted: May 08, 2015
Working Paper Series
27 downloads

Incl. Electronic Paper The Effect of Tax Havens on Host Country Welfare
CESifo Working Paper Series No. 5314
Thomas A. Gresik , Dirk Schindler and Guttorm Schjelderup
University of Notre Dame - Department of Economics and Econometrics , Norwegian School of Economics (NHH) and Norwegian School of Economics (NHH) - Department of Business and Management Science
Date Posted: May 07, 2015
Working Paper Series
27 downloads

FATCA in Canada: The Restriction on the Class of Entities Subject to FATCA
Roy Andrew Berg
Independent
Date Posted: May 03, 2015
Working Paper Series

FATCA in Canada: The 'Cure' for a U.S. Place of Birth
Roy Andrew Berg
Independent
Date Posted: May 03, 2015
Working Paper Series

Incl. Electronic Paper Coherence in the Public International Law of Taxation: Developments in International Taxation and Trade and Investment Related Taxation
Asian Journal of WTO & International Health Law and Policy, Vol. 10:193, 2015
Asif Qureshi
Korea University
Date Posted: April 30, 2015
Accepted Paper Series
16 downloads

Incl. Electronic Paper Mind the Gap: Dealing with Resource Revenue in Three Provinces
SPP Research Paper No. 8-20
Ronald D. Kneebone
University of Calgary - The School of Public Policy
Date Posted: April 29, 2015
Accepted Paper Series
10 downloads

Incl. Electronic Paper Survey on International Taxation
Joel Spina
Collin College
Date Posted: April 25, 2015
Last Revised: April 30, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper Tax Treaty Entitlement Issues Concerning Dual Residents
Dhruv Sanghavi
Maastricht University
Date Posted: April 24, 2015
Working Paper Series
14 downloads

Incl. Electronic Paper Can Auditing Backfire? A Country-Level Analysis of Tax Compliance During 2003-2012
Juan P. Mendoza , J. Wielhouwer and Erich Kirchler
VU University Amsterdam , VU University Amsterdam and University of Vienna - Department of Psychology
Date Posted: April 23, 2015
Working Paper Series
23 downloads

Incl. Electronic Paper Concorrência Fiscal Prejudicial: Uma Nova Proposta De World Tax Organization (Harmful Tax Competition: A New Proposal for a World Tax Organization)
Alexandre C. F. Moura
Independent
Date Posted: April 17, 2015
Working Paper Series
2 downloads

Incl. Electronic Paper Migrants with Retirement Plans: The Challenge of Harmonizing Tax Rules
Florida Tax Review, Vol. 17, No. 1, 2015
Cynthia A. Blum
Rutgers, The State University of New Jersey - School of Law-Newark
Date Posted: April 13, 2015
Accepted Paper Series
33 downloads

Incl. Electronic Paper Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy
WU International Taxation Research Paper Series No. 2015 - 15
Peter Hongler and Pasquale Pistone
Zurich University of Applied Sciences and Vienna University of Economics and Business
Date Posted: April 09, 2015
Last Revised: May 08, 2015
Working Paper Series
68 downloads

Incl. Electronic Paper Grappling with Basic VAT Concepts in the Australian GST: The Meaning of 'Supply for Consideration'
World Journal of VAT/GST Law, Vol., 3, No. 1, pp. 1-31, 2014, Sydney Law School Research Paper No. 15/26
Rebecca Millar
University of Sydney - Faculty of Law
Date Posted: April 07, 2015
Accepted Paper Series
19 downloads

Incl. Electronic Paper Getting Serious About Cross-Border Earnings Stripping: Establishing an Analytical Framework
North Carolina Law Review, Vol. 93, p. 673, 2015
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: April 01, 2015
Accepted Paper Series
32 downloads

Incl. Electronic Paper Fair Approaches for Taxing Previously Untaxed Foreign Income
Tax Notes, March 16, 2015, p. 1385
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: April 01, 2015
Accepted Paper Series
29 downloads

Incl. Electronic Paper Barristers’ Work as a GST-Free Export
(2010) Aust Law Jnl 433, (2010) 10 Aust GST Jnl 37
Mark Brabazon
University of Sydney - Faculty of Law
Date Posted: March 31, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper New Zealand Taxation and Taxation Law
in Xavier Cabannes (ed) Issues on Taxation in the South Pacific/Regards sur la Fiscalité dans le Pacifique Sud Comparative Law Journal of the Pacific Hors Série XVIII (2015) 99.,
John Prebble
Victoria University of Wellington - Faculty of Law
Date Posted: March 31, 2015
Accepted Paper Series
20 downloads

Incl. Electronic Paper Tolerating Deferral: Australia's Proposed Foreign Accumulation Fund Rules
(2010) 39 Aust Tax Review 205
Mark Brabazon
University of Sydney - Faculty of Law
Date Posted: March 30, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy
Peter Hongler and Pasquale Pistone
Zurich University of Applied Sciences and Vienna University of Economics and Business
Date Posted: March 29, 2015
Working Paper Series
81 downloads

Incl. Electronic Paper Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy
Yariv Brauner and Andres Baez Moreno
University of Florida - Fredric G. Levin College of Law and Universidad Carlos III de Madrid
Date Posted: March 29, 2015
Working Paper Series
58 downloads

Incl. Electronic Paper Tax Systems and Tax Reforms in Latin America: Brazil
Società Italiana di Economia Pubblica Working Paper No. 58,
José Roberto Afonso and Rafael Barroso
Getulio Vargas Foundation (FGV) - Brazilian Institute of Economics and IE/UFRJ
Date Posted: March 27, 2015
Accepted Paper Series
18 downloads

Incl. Electronic Paper Is Expenditure to Assess the Feasibility of Constructing or Acquiring Capital Assets Deductible?
John Prebble and Hamish McIntosh
Victoria University of Wellington - Faculty of Law and Woodward Street Chambers
Date Posted: March 23, 2015
Working Paper Series
7 downloads

Incl. Electronic Paper A Multi-Level Model-Driven Regime for Value-Added Tax Compliance in ERP Systems
Computers in Industry 60 (2009), 709-727
Jan B. M. Goossenaerts , Alexander Zegers and Jan M. Smits
Wikinetix , KPMG, Netherlands and Law and Technology
Date Posted: March 22, 2015
Accepted Paper Series
11 downloads

Incl. Electronic Paper Secrecy Jurisdiction
CESifo Working Paper Series No. 5239
Guttorm Schjelderup
Norwegian School of Economics (NHH) - Department of Business and Management Science
Date Posted: March 20, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?
ZEW - Centre for European Economic Research Discussion Paper No. 15-015
Julia Braun and Alfons J. Weichenrieder
Vienna University of Economics and Business - Department of Economics and University of Frankfurt - Chair of Public Finance
Date Posted: March 20, 2015
Working Paper Series
30 downloads

Incl. Electronic Paper Foreword: The Income Tax at 100
Tax Law Review, Vol. 66, No. 4, 2013
Deborah Schenk
New York University School of Law
Date Posted: March 19, 2015
Working Paper Series
10 downloads

Incl. Electronic Paper Eye Share: Is FATCA a Permissible Treaty Override for Withholding Rates?
Ashish Karundia
The Institute of Chartered Accountants of India
Date Posted: March 17, 2015
Working Paper Series
33 downloads

Incl. Electronic Paper Taxing and Spending in the Eurozone: Legal and Political Challenges Related to the Adoption of the Financial Transaction Tax
39 European Law Review (2014)
Federico Fabbrini
University of Copenhagen - iCourts - Centre of Excellence for International Courts
Date Posted: March 16, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Extraterritoriality of Service Tax in India: A Review
Vat and Service Tax Cases, (2015) 78 VST (Journal) 1-21.
Tarun Jain
Supreme Court of India
Date Posted: March 13, 2015
Accepted Paper Series
9 downloads

Tax Incentives for Private Support of Cultural Heritage: Why and When
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: March 10, 2015
Working Paper Series

The Concept of Debt-Claim as the Key Distinguishing Factor between Dividend and Interest Income in the OECD Model
LOPES DIAS V.S., Gaspar, 'The Concept of Debt-Claim as the Key Distinguishing Factor between Dividend and Interest Income in the OECD Model', IBFD, Vol. 17 Derivatives & Financial Instruments No 2, 24 Feb 2015.
Gaspar Lopes Dias V.S.
KPMG International, LLP
Date Posted: March 10, 2015
Accepted Paper Series

FATCA in Canada: The Restriction of the Class of Entities Subject to FATCA
Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 62, No. 3, 2014, p.587
Roy A Berg and Paul Barba
Moodys Gartner Tax Law LLP and Moodys Gartner Tax Law LLP
Date Posted: March 08, 2015
Accepted Paper Series

Digital VAT Carousel Fraud: A New Boundary for Criminality?
Tax Notes International, Vol. 77, No. 8, 2015
Fabrizio Borselli , Silvia Fedeli and Luisa Giuriato
Bank of Italy , University of Rome I - Department of Public Economics and University of Rome I
Date Posted: March 07, 2015
Working Paper Series

Incl. Electronic Paper Mining Taxation in Colombia
SPP Research Paper No. 8
Duanjie Chen and Guillermo E. Perry
University of Calgary - The School of Public Policy and Universidad de los Andes, Colombia - Department of Economics
Date Posted: March 06, 2015
Accepted Paper Series
25 downloads

Incl. Electronic Paper Treaty Interpretation in Indian Courts: Adherence, Coherence, and Convergence
Helmut Philipp Aust and Georg Nolte (eds.), Domestic Courts and the Interpretation of International Law: Converging Approaches? (Oxford University Press, 2015)
Vik Kanwar
O.P. Jindal Global University (JGU) - Centre on Public Law and Jurisprudence(CPLJ)
Date Posted: March 06, 2015
Accepted Paper Series
59 downloads

Incl. Electronic Paper Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?
SAFE Working Paper No. 89
Julia Braun and Alfons J. Weichenrieder
Vienna University of Economics and Business - Department of Economics and University of Frankfurt - Chair of Public Finance
Date Posted: March 05, 2015
Working Paper Series
100 downloads

Incl. Electronic Paper Determinants of Local Taxpayers Compliance in Paying Restaurant Taxes (Studies in Cilacap City)
Prasetyo Pambudi , Yanuar E. Restianto and Widya Hayu WK
Jenderal Soedirman University , Jenderal Soedirman University and Jenderal Soedirman University
Date Posted: March 03, 2015
Working Paper Series
17 downloads

Incl. Electronic Paper The U.S. Foreign Account Tax Compliance Act: American Legal Imperialism?
ILSA Journal of International & Comparative Law, Vol. 21, No. 2, 2015
Bruce W. Bean and Abbey Wright Farnsworth
Michigan State University - College of Law and Independent
Date Posted: February 27, 2015
Accepted Paper Series
303 downloads


 

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