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SSRN eLibrary Search Results
Tax Law: International & Comparative Tax eJournal
353,219 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,353
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Incl. Electronic Paper The Battle over Taxing Offshore Accounts
UCLA Law Review, Vol. 60, pp. 304-383, 2012
Itai Grinberg
Georgetown University Law Center
Date Posted: September 20, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Base Erosion and Profit Shifting: A Simple Conceptual Framework
Dhammika Dharmapala
University of Chicago Law School
Date Posted: September 19, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Mckesson Canada Decision: Further Guidance on the Transfer Pricing of Debt Factoring Arrangements
Transfer Pricing International Journal 2014, Forthcoming
Danny Beeton , Murray Clayson and Rupert Macey-Dare
Freshfields , Freshfields Bruckhaus Deringer - Freshfields Bruckhaus Deringer LLP and University of Oxford - Saint Cross College
Date Posted: September 17, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Fiscal Contracting in Latin America
UCLA School of Law, Law-Econ Research Paper No. 14-13
Richard M. Bird and Eric M. Zolt
University of Toronto - Joseph L. Rotman School of Management and University of California, Los Angeles (UCLA) - School of Law
Date Posted: September 17, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper The Fiscal Anatomy of a Regulatory Polity: Tax Policy and Multilevel Governance in the EU
Hertie School of Governance - Working Papers No. 43, 2009
Philipp Genschel and Markus Jachtenfuchs
European University Institute and Hertie School of Governance
Date Posted: September 03, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper How the European Union Constrains the State: Multilevel Governance of Taxation
European Journal of Political Research, 50: 293–314, 2011,
Philipp Genschel and Markus Jachtenfuchs
European University Institute and Hertie School of Governance
Date Posted: September 03, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Paul Keating, Tax Alchemist? A Study Proposing the Interpretive Tools of Pierre Bourdieu
(2013) Vol. 8(1) Journal of the Australasian Tax Teachers Association pg. 1-23.
Diane Kraal
Monash University - Department of Business Law and Taxation
Date Posted: September 02, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project
Asia-Pacific Tax Bulletin, March/April 2014, 103-107
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: September 01, 2014
Accepted Paper Series
33 downloads

Incl. Electronic Paper Taxes, Earnings Payout, and Payout Channel Choice
CentER Discussion Paper No. 2014-049, TILEC Discussion Paper No. 2014-030
Philipp Geiler and Luc Renneboog
EMLYON Business School and Tilburg University - Department of Finance
Date Posted: August 28, 2014
Working Paper Series
18 downloads

Incl. Electronic Paper Home-Country Effects of Corporate Inversions
90 Washington Law Review, 2015, Forthcoming
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: August 28, 2014
Accepted Paper Series
97 downloads

Incl. Electronic Paper The Concept of 'Beneficial Ownership' in China's Tax Treaties – The Current State of Play
Bulletin of International Taxation, Vol. 2, February 2013
Dongmei Qiu
University of Hong Kong
Date Posted: August 28, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Thin Capitalization Rules in China
Tax Notes International, Vol. 57, No. 3, 2010
Dongmei Qiu
University of Hong Kong
Date Posted: August 28, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Interpretation of Tax Law in China: Moving Towards the Rule of Law?
Hong Kong Law Journal (2014)
Dongmei Qiu
University of Hong Kong
Date Posted: August 28, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper The Constitutionality of Third Party Appointments – Before and After the Tax Administration Act
Journal of Contemporary Roman-Dutch Law, Vol. 77, p. 53-71, 2014
Carika Keulder and T. Legwaila
University of Pretoria and University of Pretoria
Date Posted: August 28, 2014
Accepted Paper Series
4 downloads

Incl. Fee Electronic Paper Estimating Tax Agency Efficiency
Public Budgeting & Finance, Vol. 34, Issue 3, pp. 92-110, 2014
James Alm and Denvil Duncan
Tulane University and Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Date Posted: August 28, 2014
Accepted Paper Series

Incl. Electronic Paper Restructuring Foreign Tax Credits, Increasing Efficiency and Eliminating the Entity Residency Electivity Problem
Hagai Kalai
Tel Aviv University - Buchmann Faculty of Law
Date Posted: August 27, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper My Thought Process on 'Process Royalty'
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: August 25, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Policy Forum: The Policy Underpinnings of the BEPS Project-Preserving the International Corporate Income Tax?
Canadian Tax Journal, Vol. 62, No. 2, pp. 433-441, 2014, Sydney Law School Research Paper No. 14/77
Richard J. Vann
University of Sydney - Faculty of Law
Date Posted: August 22, 2014
Last Revised: September 01, 2014
Accepted Paper Series
96 downloads

Measuring Tax Burdens in the Presence of Non Observed Incomes
Economics Bulletin Vol. 5, No. 10 pp. 1-6 (2008)
Maurizio Bovi
ISTAT, Italian National Institute for Statistics
Date Posted: August 22, 2014
Accepted Paper Series

Incl. Electronic Paper New Inversions, the 'Joe Frazier Left Hook,' the IRS Notice, and Pfizer
Tax Notes, 2014
Samuel C. Thompson, Jr.
Penn State Dickinson School of Law
Date Posted: August 20, 2014
Accepted Paper Series
37 downloads

Incl. Electronic Paper The Use of Neutralities in International Tax Policy
University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 697
David A. Weisbach
University of Chicago - Law School
Date Posted: August 20, 2014
Working Paper Series
83 downloads

Incl. Electronic Paper Logic Says No to Options Y, Z, and C, But Yes to Imputation
Tax Notes, May 5, 2014
Samuel C. Thompson, Jr.
Penn State Dickinson School of Law
Date Posted: August 20, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Proportionality in Tax Disputes - Lithuanian Court Practice
Ramūnas Audzevičius
Motieka & Audzevicius PLP
Date Posted: August 17, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Corporate Inversions and Americanizations: A Case of Having the Cake and Eating It Too?
Felipe Cortes , Armando R. Gomes and Radhakrishnan Gopalan
D'Amore-McKim School of Business-Northeastern University , Washington University in Saint Louis - John M. Olin Business School and Washington University in Saint Louis - John M. Olin Business School
Date Posted: August 17, 2014
Last Revised: August 28, 2014
Working Paper Series
77 downloads

Incl. Electronic Paper United States National Report on Exchange of Information
Proceedings of Annual Congress of the European Association of Tax Law Professors, 2014, NYU Law and Economics Research Paper No. 14-22
Joshua D. Blank and Ruth Mason
New York University School of Law and University of Virginia School of Law
Date Posted: August 17, 2014
Last Revised: August 25, 2014
Accepted Paper Series
41 downloads

Further Reflections on the Hastings-Bass Rule, Rescission for Mistake and Rectification
Journal of Equity, Vol. 8, pp. 46-71, 2014, Singapore Management University School of Law Research Paper No. 19/2014
Man Yip
Singapore Management University - School of Law
Date Posted: August 15, 2014
Last Revised: August 22, 2014
Working Paper Series

Incl. Electronic Paper Extractive States: The Case of the Italian Unification
Amsterdam Law School Research Paper No. 2014-42, Amsterdam Center for Law & Economics Working Paper No. 2014-03
Guilherme de Oliveira and Carmine Guerriero
Amsterdam Center for Law and Economics and University of Amsterdam - Amsterdam Center for Law & Economics (ACLE)
Date Posted: August 13, 2014
Last Revised: September 19, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper The Taxation of Mining Payments to Traditional Owners: An Unfair Blunt Tool?
Julie Cassidy
Auckland University of Technology
Date Posted: August 12, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Complexity, Compliance Costs and Non Compliance with VAT by Small and Medium Enterprises in Bangladesh: Is There a Relationship?
Nahida Faridy , Richard Copp , Brett Freudenberg and Tapan Sarker
Griffith University - Department of Accounting, Finance and Economics , Griffith University - Griffith Business School , Griffith University - Griffith Business School and Griffith University - Griffith Business School
Date Posted: August 12, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Tax Aware Investment Management by Public Offer Superannuation Funds in Australia: Attitudes, Practices and Expectations
Gordon Mackenzie and Margaret A. McKerchar
University of New South Wales - Australian Taxation Studies Program (ATAX) and University of New South Wales (UNSW)
Date Posted: August 12, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper The Tax Whistleblower's Guide to Chinese Reverse Mergers
Tax Notes, Vol. 144, No. 4, 2014
Garth A. Spencer
Independent
Date Posted: August 12, 2014
Accepted Paper Series
93 downloads

Incl. Electronic Paper Regulation and Reforms to Enhance Financial Stability in the Post-GFC Era
CIFR Paper No. 036/2014
Graeme S. Cooper , Michael Dirkis , Jennifer G. Hill , John G H Stumbles Sr. , Greg Tolhurst , Richard J. Vann and Sheelagh McCracken
University of Sydney - Faculty of Law , Independent , University of Sydney - Faculty of Law , Independent , University of Sydney - Faculty of Law , University of Sydney - Faculty of Law and Independent
Date Posted: August 11, 2014
Last Revised: September 03, 2014
Working Paper Series
46 downloads

Incl. Electronic Paper Taxing Offshore Services under Income-Tax Act: Are Service Tax Principles Relevant?
Income Tax Reports, (2014) 365 ITR (Journal) 30-48
Tarun Jain
Supreme Court of India
Date Posted: August 08, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper 'Competitiveness' Has Nothing to Do With It
144 Tax Notes 1055 (September 1, 2014), USC Legal Studies Research Papers Series No. 14-34, USC CLASS Research Paper No. 14-26
Edward D. Kleinbard
USC Gould School of Law
Date Posted: August 07, 2014
Last Revised: September 11, 2014
Accepted Paper Series
3003 downloads

Incl. Electronic Paper Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties
Saurabh Jain, John Prebble and Kristina Bunting "Conduit companies, beneficial ownership, and the test of substantive business activity in claims for relief under double tax treaties" (2013) 11 eJournal of Tax Research 386.
Saurabh Jain , John Prebble and Kristina Bunting
National Law Institute University (NLIU), Bhopal , Victoria University of Wellington - Faculty of Law and Victoria University of Wellington
Date Posted: August 06, 2014
Accepted Paper Series
31 downloads

Incl. Electronic Paper Practice Guide: How FATCA Applies to Non-US Funds
Tax Journal (2014)
Andrey Krahmal
Atlas Tax Chambers
Date Posted: August 02, 2014
Accepted Paper Series
65 downloads

Incl. Electronic Paper Public Pressure and Corporate Tax Behavior
Fisher College of Business Working Paper No. 2014-02-003
Scott Dyreng , Jeffrey L. Hoopes and Jaron H. Wilde
Duke University , Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 01, 2014
Working Paper Series
233 downloads

Incl. Electronic Paper Distributive Justice, Ordinary Rates and the Categorisation of Land for Rating Purposes in New South Wales: An Update
(2014) 19 Local Government Law Journal 3, 3-22
Guy Dwyer
Land and Environment Court of New South Wales
Date Posted: July 31, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Review of Taxation Regulatory Documents Issued in the Period of May-June 2014
Russian Economic Developments. Moscow, 2014, #7, pp. 43-46
Ludmila Anisimova
Gaidar Institute for Economic Policy
Date Posted: July 31, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper The Ethics of Corporate Income Taxation and Corporate Income Tax Sheltering
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Jérémie Rostan
Independent
Date Posted: July 29, 2014
Accepted Paper Series
21 downloads

Qualification of Taxable Entities and Treaty Protection
Cahiers de Droit Fiscal International, Vol. 99b, pp.219-233, 2013
Qiguang Hardy Zhou
Baker & McKenzie
Date Posted: July 29, 2014
Last Revised: September 12, 2014
Accepted Paper Series

Incl. Electronic Paper Old Wine in a New Bottle: Ireland's Revised Definition of Corporate Residence and the War on BEPS
British Tax Review, No. 3, 2014
Antony Ting
Discipline of Business Law, The University of Sydney Business School
Date Posted: July 28, 2014
Last Revised: July 29, 2014
Accepted Paper Series
51 downloads

Incl. Electronic Paper Domestic Anti-Abuse Rules and Double Taxation Treaties: A Spanish Perspective – Part II
Bulletin for International Taxation - Journal - IBFD, 2002
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: July 27, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Domestic Anti-Abuse Rules and Double Taxation Treaties: A Spanish Perspective – Part I
Bulletin for International Taxation - Journal - IBFD, 2002
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: July 27, 2014
Accepted Paper Series
9 downloads

Incl. Electronic Paper Loopholes in the EU Savings Tax Directive
Bulletin for International Taxation - Journal - IBFD, December 2006
Adolfo Martin Jimenez
Universidad de Cádiz
Date Posted: July 27, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Permanent Establishment: An Evolving Concept Under China's Tax Treaties (1983-2013)
British Tax Review, Issue 3, 2014
Dongmei Qiu
University of Hong Kong
Date Posted: July 26, 2014
Accepted Paper Series
32 downloads

Incl. Electronic Paper Defining the Scope of State Aid: How Tax Cases Affect the State Aid Framework
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: July 25, 2014
Last Revised: August 24, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Amending Domestic Law to Curtail Treaty Benefits – How Far Effective? (Section 9 & 90 in Focus)
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: July 23, 2014
Last Revised: July 31, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Finance (No. 2) Bill, 2014 - Key Corrections for Finance Minister to Take Note Of
International Taxation, Vol. 11, July 2014
Sumeet Khurana and Ashish Karundia
Lakshmikumaran & Sridharan and The Institute of Chartered Accountants of India
Date Posted: July 23, 2014
Accepted Paper Series
11 downloads

Retreat from Progressive Taxation in the Swedish Welfare State: Does Immigration Matter?
Saint Louis U. Legal Studies Research Paper No. 2014-18
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 21, 2014
Last Revised: September 12, 2014
Working Paper Series


 

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