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SSRN eLibrary Search Results
Tax Law: International & Comparative Tax eJournal
408,596 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,603
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Survey on International Taxation
Joel Spina
Collin College
Date Posted: April 25, 2015
Working Paper Series

Incl. Electronic Paper Tax Treaty Entitlement Issues Concerning Dual Residents
Dhruv Sanghavi
Maastricht University
Date Posted: April 24, 2015
Working Paper Series
5 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
5 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
10 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
Working Paper Series
43 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
14 downloads

Incl. Electronic Paper Unitary Taxation and International Tax Rules
ICTD Working Paper No. 26
Reuven S. Avi-Yonah and Zachee Pouga Tinhaga
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Date Posted: April 03, 2015
Last Revised: April 10, 2015
Working Paper Series
49 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
20 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
24 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
16 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
33 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
34 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
15 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
5 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
6 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
8 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
24 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
7 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
24 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
6 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
7 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
20 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)
Vivek (Vik) Kanwar
O.P. Jindal Global University (JGU) - Centre on Public Law and Jurisprudence(CPLJ)
Date Posted: March 06, 2015
Accepted Paper Series
51 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
72 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
15 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
278 downloads

Incl. Electronic Paper Fairness and Taxation in a Globalized World
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: February 26, 2015
Working Paper Series
114 downloads

Incl. Electronic Paper Who Should Decide Whether the Apple Is Rotten? Tax Disclosure and Corporate Political Agency
Columbia Journal of Tax Law, Forthcoming
Ilan Benshalom
Hebrew University of Jerusalem - Faculty of Law
Date Posted: February 26, 2015
Accepted Paper Series
37 downloads

Incl. Electronic Paper The Fiscal Impact of the Trans-Tasman Travel Arrangement: Wither CER?
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: February 26, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper Negotiating Double Tax Agreements Without the OECD Model Agreement: New Zealand's Early Double Tax Agreements
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: February 26, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Cost Sharing of Pensions Paid Under the 2001 New Zealand-Australia Social Security Agreement: Should It Be Time for Change?
Andrew M. C. Smith
Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: February 26, 2015
Working Paper Series
6 downloads

Incl. Electronic Paper Principle or Clause of 'Saving' in Tax Conventions: Introduction and Analysis of One Japanese Case
WU International Taxation Research Paper Series No. 2015 - 07
Yuya Suzuki
GRADUATE INSTITUTE FOR ENTREPRENEURIAL STUDIES
Date Posted: February 25, 2015
Working Paper Series
31 downloads

Incl. Electronic Paper Impact of Capital Gains Taxation on the Holding Period of Investments Under Different Tax Systems
WU International Taxation Research Paper Series No. 2015 - 06
Annika Hegemann , Angela Kunoth , Kristina Rupp and Caren Sureth
University of Paderborn , University of Cologne - Institute of Mathematics , University of Paderborn and University of Paderborn
Date Posted: February 25, 2015
Working Paper Series
87 downloads

Incl. Electronic Paper Beyond Territorial and Worldwide Systems of International Taxation
Kimberly A. Clausing
Reed College - Department of Economics
Date Posted: February 22, 2015
Working Paper Series
113 downloads

Incl. Electronic Paper Mining Taxation in Colombia
Documento CEDE No. 2014-49
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: February 22, 2015
Working Paper Series
33 downloads

Incl. Electronic Paper Advance Tax Rulings in Perspective: A Theoretical and Comparative Analysis
(2014) 20(4) New Zealand Journal of Taxation Law and Policy 362-389
Benjamin Alarie , Kalmen H. Datt , Adrian J. Sawyer and Greg Weeks
University of Toronto - Faculty of Law , University of New South Wales (UNSW) , University of Canterbury and University of New South Wales Faculty of Law
Date Posted: February 21, 2015
Accepted Paper Series
36 downloads

Incl. Electronic Paper Find It and Tax It: From TIEAs to IGAs
U of Michigan Public Law Research Paper No. 443
Reuven S. Avi-Yonah and Gil Savir
University of Michigan Law School and University of Michigan Law School
Date Posted: February 21, 2015
Last Revised: March 06, 2015
Working Paper Series
144 downloads

Incl. Electronic Paper Accept this as a Gift: Unilaterally Enforcing Foreign Tax Judgments
Tax Notes Vol. 146, No. 4, 2015
Samuel D. Brunson
Loyola University Chicago School of Law
Date Posted: February 21, 2015
Accepted Paper Series
58 downloads

Incl. Electronic Paper Defining 'Environmental Taxes': Input from the Court of Justice of the European Union
© 2014 Federica Pitrone. Originally published in 69 Bull. Intl. Taxn. 1, pp. 58-64, Journals IBFD. Bulletin for International Taxation is available online. ,
Federica Pitrone
Maastricht University
Date Posted: February 21, 2015
Working Paper Series
18 downloads

Incl. Electronic Paper Foreign Account Tax Compliance Act – An Overview
Ashish Karundia
The Institute of Chartered Accountants of India
Date Posted: February 18, 2015
Working Paper Series
50 downloads

Incl. Electronic Paper All or Nothing? The Obama Budget Proposals and BEPS
U of Michigan Public Law Research Paper No. 442
Reuven S. Avi-Yonah
University of Michigan Law School
Date Posted: February 18, 2015
Last Revised: March 06, 2015
Working Paper Series
99 downloads

Incl. Electronic Paper Richer (and Holier) than Thou? The Effect of Relative Income Improvements on Demand for Redistribution
GMU Working Paper in Economics No. 15-10
Mounir Karadja , Johanna Mollerstrom and David Seim
Stockholm University - Institute for International Economic Studies (IIES) , George Mason University - Department of Economics and Stockholm University - Institute for International Economic Studies (IIES)
Date Posted: February 16, 2015
Working Paper Series
23 downloads

Incl. Electronic Paper Bad Laws Make Hard Cases: Halifax and the Avoidance of Inconsistent Tax Rules.
Andrés Báez
Universidad Carlos III de Madrid
Date Posted: February 15, 2015
Working Paper Series
9 downloads


 

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