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SSRN eLibrary Search Results
Tax Law: International & Comparative Tax eJournal
531,503 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,940
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1 2 3 4 ... 59 | Next >
   

Incl. Electronic Paper Thoughts on Treasury's White Paper on EU State Aid
Tax Notes International, Vol. 83, No. 10, p. 877, Sept. 2016
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: September 22, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Mind the Gap - The Arm's Length Principle and MNE Value Creation
Tax and Transfer Policy Institute - Working Paper 7/2016
Melissa Ogier
Independent
Date Posted: September 21, 2016
Working Paper Series
5 downloads

Incl. Electronic Paper Applying the Model of the Citizen-Consumer to Taxpayers
Jonathan M. Barrett
Victoria University of Wellington
Date Posted: September 19, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper The Interaction of Articles 6, 7 and 21 of the 2014 OECD Model Tax Convention: A Historical Analysis
(2016) 44 Intertax 8/9 651
Dhruv Sanghavi
Maastricht University, Faculty of Law
Date Posted: September 19, 2016
Last Revised: September 21, 2016
Working Paper Series
7 downloads

Incl. Electronic Paper The Proposed Tiebreaker Rule in OECD/G20 BEPS Action 6: A Critical Examination of the Possible Motives and Means, and a Potential Alternative
(2016) 70 Bulletin for International Taxation 9, pp. 520-525
Dhruv Sanghavi
Maastricht University, Faculty of Law
Date Posted: September 14, 2016
Working Paper Series
16 downloads

Incl. Electronic Paper Breaking Bad: What Does the First Major Tax Haven Leak Tell Us?
Tax Notes International, Vol. 83(8), p. 691, 2016
Arthur J. Cockfield
Queen's University - Faculty of Law
Date Posted: September 09, 2016
Accepted Paper Series
99 downloads

Incl. Electronic Paper Book-Tax Conformity: The Review of Recent Research and Its Implication for the IFRS Adoption in Europe
eJournal of Tax Research, Vol. 14, No. 1, pp. 96-118, 2016
David Procházka and Jan Molín
University of Economics, Prague and University of Economics, Prague
Date Posted: September 08, 2016
Accepted Paper Series
21 downloads

Incl. Electronic Paper Taxation and Human Rights: A Delicate Balance
U of Michigan Public Law Research Paper No. 520
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Date Posted: September 07, 2016
Last Revised: September 22, 2016
Working Paper Series
127 downloads

Incl. Electronic Paper The Guiding Principle and the Principal Purpose Test
Vikram Chand
University of Lausanne
Date Posted: September 02, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Revisiting Indirect Tax Reform in Developing Countries
Takumi Haibara
Aichi University - Department of Economics
Date Posted: September 02, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper To Shift or Not to Shift? Intertemporal Income Shifting As a Response to the Risk Capital Allowance Introduction in Belgium
European Accounting Review, Forthcoming
Kathleen Andries, Martine Cools and Steve Van Uytbergen
WHU - Otto Beisheim School of Management, KU Leuven - Faculty of Business and Economics (FEB) and Lessius Hogeschool
Date Posted: August 30, 2016
Accepted Paper Series
11 downloads

Incl. Electronic Paper Destination-Based Taxation in the House Republican Blueprint
152 Tax Notes 1419 (September 5, 2016)
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: August 30, 2016
Last Revised: September 10, 2016
Accepted Paper Series
33 downloads

Incl. Electronic Paper Introducing an Advance Tax Ruling (ATR) Regime: Design Considerations for Achieving Certainty and Transparency
Tax Law, Vol. 1, 2016
Christophe Waerzeggers and Cory Hillier
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal and Financial Law Unit
Date Posted: August 30, 2016
Accepted Paper Series
13 downloads

Incl. Electronic Paper Bringing International Tax Policy into the 21st Century
Tax Notes International, Vol. 83, 2016, Yale Law & Economics Research Paper No. 557
Michael J. Graetz
Columbia Law School
Date Posted: August 27, 2016
Last Revised: September 21, 2016
Accepted Paper Series
66 downloads

Holier-than-Thou, Fiscal Exemptions Approved by the Council
Antitrust Matters, 2014
Carole Maczkovics
Independent
Date Posted: August 26, 2016
Working Paper Series

Incl. Electronic Paper The Value of International Income Shifting Opportunities to U.S. Multinational Firms
Paul Demere and Jeffrey Gramlich
University of Illinois at Urbana-Champaign - Department of Accountancy and Carson College of Business
Date Posted: August 22, 2016
Working Paper Series
56 downloads

Incl. Electronic Paper ‘Company’ and ‘Shares’ Under the 2016 India-Mauritius Protocol and the U.N. Model Treaty
Tax Notes International, Vol. 83, No. 6, 2016
Dhruv Sanghavi
Maastricht University, Faculty of Law
Date Posted: August 21, 2016
Last Revised: August 30, 2016
Accepted Paper Series
10 downloads

Incl. Electronic Paper Transfer Pricing Money – The Chevron Case
Sydney Law School Research Paper No. 16/72
Richard J. Vann and Graeme S. Cooper
University of Sydney - Faculty of Law and University of Sydney - Faculty of Law
Date Posted: August 18, 2016
Working Paper Series
183 downloads

Incl. Electronic Paper A Boxing Match: Can Intellectual Property Boxes Achieve Their Stated Goals?
Ben Klemens
U.S. Department of the Treasury - Office of Tax Analysis (OTA)
Date Posted: August 14, 2016
Last Revised: August 31, 2016
Working Paper Series
33 downloads

Incl. Electronic Paper Mapping Climate Justice
Proceedings of the 2016 Young Scientists Summer Program Conference, International Institute for Applied Systems Analysis (IIASA), Laxenburg, Austria, Forthcoming
Julia M. Puaschunder
Harvard University
Date Posted: August 10, 2016
Last Revised: August 18, 2016
Working Paper Series
14 downloads

Incl. Electronic Paper Profit-Shifting Structures: Making Ethical Judgments Objectively, Part 2
Tax Notes, Vol. 152, No. 1, 2016
Jeffery M. Kadet and David L. Koontz
University of Washington - School of Law and Independent
Date Posted: August 01, 2016
Accepted Paper Series
55 downloads

Incl. Electronic Paper Profit-Shifting Structures: Making Ethical Judgments Objectively, Part 1
Tax Notes, Vol. 151, No. 13, 2016
Jeffery M. Kadet and David L. Koontz
University of Washington - School of Law and Independent
Date Posted: August 01, 2016
Accepted Paper Series
67 downloads

Incl. Electronic Paper The Consistency Requirement in EU Internal Market Law: Last Refuge of the Unimaginative or Legal Standard for Rational Administration?
TILEC Discussion Paper No. 2016-017
Wolf Sauter and Jurian Langer
Tilburg Law and Economics Center (TILEC) and University of Amsterdam
Date Posted: July 30, 2016
Working Paper Series
35 downloads

Incl. Electronic Paper Equalisation Levy – Applicability of Non-Discrimination Rules in International Agreements
Ganesh Rajgopalan
Independent
Date Posted: July 29, 2016
Working Paper Series
25 downloads

Patterns of Tax Treaty Disputes: A Global Taxonomy
in E. Baistrocchi (Ed), a Global Analysis of Tax Treaty Disputes (Cambridge University Press, 2017) (Forthcoming)
Eduardo A. Baistrocchi
London School of Economics - Law Department
Date Posted: July 26, 2016
Accepted Paper Series

Incl. Electronic Paper Tax Infinity & Beyond
Galya Savir
University of Michigan Law School
Date Posted: July 22, 2016
Working Paper Series
52 downloads

A Global Analysis of Tax Treaty Disputes (Cambridge University Press)
Eduardo Baistrocchi (ed), A Global Analysis of Tax Treaty Disputes (Cambridge University Press, 2017 Forthcoming)
Eduardo A. Baistrocchi
London School of Economics - Law Department
Date Posted: July 22, 2016
Accepted Paper Series

Incl. Electronic Paper 'Strangers in a Strange Land' — Chinese Companies in the American Tax System
Hastings Law Journal, Forthcoming
Ji Li
Rutgers Law School
Date Posted: July 21, 2016
Accepted Paper Series
51 downloads

Incl. Electronic Paper Taxation of Income from Employment: A Comparative Study of the OECD Model Convention, the UN Model Convention, the Ethio-China Tax Treaty and the Ethio-UK Tax Treaty
Wakgari Kebeta Djigsa Sr.
Independent
Date Posted: July 14, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper International Tax Planning by Multinationals: Simulating a Tax‑Minimising Intercompany Response to the OECD's Recommendation on BEPS Action 4
Australian Tax Forum, Vol. 31, 2016
Ann Kayis-Kumar
UNSW Business School, School of Taxation and Business Law
Date Posted: July 13, 2016
Last Revised: August 02, 2016
Accepted Paper Series
22 downloads

Incl. Electronic Paper Tax Policy and the Virtuous Sovereign: Dworkinian Equality and Redistributive Taxation
David G. Duff
University of British Columbia (UBC), Faculty of Law
Date Posted: July 13, 2016
Last Revised: July 22, 2016
Working Paper Series
53 downloads

Incl. Electronic Paper Framework for U.S. Transfer Pricing Analysis Under Treasury Regulation Section 1.482 and the OECD Guidelines Compared
William Byrnes & Robert Cole (deceased), Practical Guide to U.S. Transfer Pricing § 2.01 - § 2.19 (Matthew Bender, Third Edition),
Robert T. Cole and William Byrnes
affiliation not provided to SSRN (deceased) and Texas A&M University School of Law
Date Posted: July 11, 2016
Accepted Paper Series
239 downloads

Incl. Electronic Paper Tax Anti-Avoidance Law in Australia and the United States
49 Int'l Law. 111 (2015)
Susan C. Morse and Robert Deutsch
University of Texas at Austin - School of Law and Government of the Commonwealth of Australia - Administrative Appeals Tribunal
Date Posted: July 09, 2016
Accepted Paper Series
62 downloads

Incl. Electronic Paper 10 Observations Concerning International Tax Policy
Tax Notes, 2016, NYU Law and Economics Research Paper No. 16-25
Daniel Shaviro
New York University School of Law
Date Posted: July 09, 2016
Last Revised: July 22, 2016
Accepted Paper Series
195 downloads

The Need to Prevent Abusive Practices and Fraud as a Composite Justification
EC Tax Review, Vol. 23(4), Pp. 220-229, 2014
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

30 Years of Direct Tax Litigation before the Court of Justice of the European Union: An Empirical Survey
Bulletin for International Taxation, Vol. 68, No.4/5, Pp. 236-249, 2014
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

A Computational Legal Analysis of Acte Clair Rules of EU Law in the Field of Direct Taxes
World Tax Journal, Vol. 6(1), Pp. 77-108, 2014
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

Data Protection Rights and Tax Information Exchange in the European Union: An Uneasy Combination
Maastricht Journal of European and Comparative Law, 23(3), 514-530
Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation
Date Posted: July 08, 2016
Accepted Paper Series

Incl. Fee Electronic Paper Resolving Australian Tax Controversies: Does the Tax Jurisprudence Under the European Convention on Human Rights Suggest a Better Way?
Australian Tax Forum, Vol. 31(2), 2016
Justin H. Dabner
James Cook University - Cairns Campus
Date Posted: July 05, 2016
Working Paper Series

Incl. Electronic Paper The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation
Minnesota Law Review, Forthcoming
Lilian V. Faulhaber
Georgetown University Law Center
Date Posted: July 01, 2016
Last Revised: August 25, 2016
Accepted Paper Series
78 downloads

Incl. Electronic Paper State Aid Benchmarking and Tax Rulings: Can We Keep it Simple?
Schön/Traversa/Richelle, "State Aid Law and Business Taxation", Max Planck Institute Studies in Tax Law and Public Finance, No. 6, 2016 (Forthcoming) ,
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: June 30, 2016
Working Paper Series
77 downloads

Incl. Electronic Paper Hungary, GAARs – A Key Element of Tax Systems in the Post-BEPS World
in Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer (eds), GAARs – A Key Element of Tax Systems in the Post-BEPS World (Amsterdam: IBFD, 2016), pp 307-320.,
Richard Krever and Borbala Kolozs
Monash University - Department of Business Law & Taxation and Corvinus University of Budapest
Date Posted: June 27, 2016
Last Revised: August 01, 2016
Accepted Paper Series
22 downloads

Public Pressure and Corporate Tax Behavior
Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016,
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University, University of North Carolina (UNC) at Chapel Hill and University of Iowa - Henry B. Tippie College of Business
Date Posted: June 22, 2016
Accepted Paper Series

Incl. Electronic Paper Using Tax as an Investment Promotion Tool
Allison Christians and Marco Garofalo
McGill University - Faculty of Law and McGill University, Faculty of Law, Students
Date Posted: June 17, 2016
Working Paper Series
50 downloads

Multinational Firm Theory and International Tax Law: Seeking Coherence
8 World Tax Journal 2, Journals IBFD (2016)
Romero J.S. Tavares
Wirtschaftsuniversität Wien
Date Posted: June 16, 2016
Accepted Paper Series

The Taxation of Gifts and Bequests in Australia: A Prototype for Transfer Tax Reform in the United States?
6 Pacific Rim Law & Policy Journal 305
Jeffrey S. Kinsler
Belmont University - College of Law
Date Posted: June 15, 2016
Accepted Paper Series

Incl. Electronic Paper General Report, GAARs – A Key Element of Tax Systems in the Post-BEPS World
Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch and Claus Staringer (eds), GAARs – A Key Element of Tax Systems in the Post-BEPS World (Amsterdam: IBFD, 2016), pp 1-20,
Richard Krever
Monash University - Department of Business Law & Taxation
Date Posted: June 15, 2016
Last Revised: August 05, 2016
Accepted Paper Series
72 downloads

The Proposal for an EU Anti-Avoidance Directive: Some Preliminary Thoughts
EC Tax Review Vol. 25 No. 3, 2016
Aitor Navarro, Leopoldo Parada and Paloma Schwarz
Universidad Carlos III de Madrid, Max Planck Institute for Tax Law and Public Finance and Universite du Luxembourg, Faculty of Law
Date Posted: June 12, 2016
Accepted Paper Series

Incl. Electronic Paper The U.S. Response to OECD-BEPS and the EU State Aid Cases
NYU Law and Economics Research Paper No. 16-27
Daniel Shaviro
New York University School of Law
Date Posted: June 08, 2016
Last Revised: July 21, 2016
Working Paper Series
286 downloads

Incl. Electronic Paper The Case for Research on Regulatory Neutrality Toward Various Shades of Social Entrepreneurship
The Chinese University of Hong Kong Faculty of Law Research Paper No. 2016-13
Jędrzej Górski
The Chinese University of Hong Kong (CUHK), Faculty of Law, Students
Date Posted: June 05, 2016
Last Revised: June 15, 2016
Accepted Paper Series
29 downloads


 

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