Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results




Feedback to SSRN

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 563,544
Full Text Papers: 465,864
Authors: 261,419
Papers Received in
  Last 12 months:
63,955

Paper Downloads:
To date: 78,243,823
Last 12 months: 9,694,164
Last 30 days: 682,059

CiteReader:  What's this?
Papers with
  Resolved
  References:
263,113
Total References: 9,045,618
Papers with Cites: 243,210
Total Citation
  Links:
5,983,464
Papers with
  Resolved
  Footnotes:
92,654
Total Footnotes: 9,169,322


SSRN eLibrary Search Results
Tax Law: International & Comparative Tax eJournal
349,758 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,335
Sort By
1 2 3 4 ... Last | Next >


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
4 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
53 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
60 downloads

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
28 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
23 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
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
32 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
24 downloads

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
Working Paper Series
11 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
2 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
7 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
3 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
79 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 , John G H Stumbles Sr. , Richard J. Vann , Jennifer G. Hill , Greg Tolhurst and Sheelagh McCracken
University of Sydney - Faculty of Law , Independent , Independent , University of Sydney - Faculty of Law , University of Sydney - Faculty of Law , University of Sydney - Faculty of Law and Independent
Date Posted: August 11, 2014
Working Paper Series
18 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
3 downloads

Incl. Electronic Paper 'Competitiveness' Has Nothing to Do With It
Tax Notes, Forthcoming, USC CLASS Research Papers Series No. CLASS 14-26, USC Legal Studies Research Papers Series No. 14-34
Edward D. Kleinbard
USC Gould School of Law
Date Posted: August 07, 2014
Last Revised: August 27, 2014
Accepted Paper Series
2760 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
13 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
43 downloads

Incl. Electronic Paper Public Pressure and Corporate Tax Behavior
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
131 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
5 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
18 downloads

Incl. Electronic Paper 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
Accepted Paper Series
7 downloads

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
41 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
3 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
5 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
4 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
22 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
16 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
9 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
10 downloads

Retreat from Progressive Taxation in the Swedish Welfare State: Does Immigration Matter?
Henry Ordower
Saint Louis University - School of Law
Date Posted: July 21, 2014
Working Paper Series

Incl. Electronic Paper What Can America Learn from the British Tax System?
National Tax Journal, Vol. 50, No. 4, 1997
William G. Gale
Brookings Institution
Date Posted: July 19, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Interest on Refund of Self-Assessment Tax: A Needless Controversy?
Income Tax Reports, (2014) 365 ITR (Journal) 1-20.
Tarun Jain
Supreme Court of India
Date Posted: July 16, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Function of Corporate Tax-Residence in Territorial Systems
18 Chapman Law Review (2014 Forthcoming)
Omri Y. Marian
University of Florida - Fredric G. Levin College of Law
Date Posted: July 16, 2014
Last Revised: July 22, 2014
Accepted Paper Series
59 downloads

Incl. Electronic Paper CVA Under Partial Risk Warehousing and Tax Implications
Chris Kenyon and Andrew David Green
Lloyds Banking Group and Lloyds Banking Group
Date Posted: July 12, 2014
Last Revised: July 14, 2014
Working Paper Series
32 downloads

Incl. Electronic Paper Chapter 2: Equality, Consistency, and Impartiality in Tax Legislation
Legal Protection Against Discriminatory Tax Legislation: The Struggle for Equality in European Tax Law, Editor: Hans L.M. Gribnau (2003)
Hans Gribnau
Tilburg University (the Netherlands), Fiscal Institute and the Center for Company Law
Date Posted: July 11, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Пореска Утаја Пдв У Србији и Феномен Фантомских Фирми (VAT Fraud in Serbia and Phenomenon of Shell (Phantom) Companies)
Ekonomika, Vol 60, Issue 2, pp 95-106, 2014
Ivan Raonic and Zoran Vasic
College of Economics and Administration, Belgrade and Government of Serbia
Date Posted: July 11, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Excise Duties and Smuggling. The Need of Joint Solutions to a Global Threat
Alberto Gil Soriano
Uría Menéndez Abogados, S.L.P.
Date Posted: July 10, 2014
Working Paper Series
2 downloads

AML: Maintaining the Balance between Controlling Serious Crime and Human Rights
Michelle M. Gallant
University of Manitoba
Date Posted: July 10, 2014
Working Paper Series

Incl. Electronic Paper LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)
LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014, Thomas Jefferson School of Law Research Paper No. 2457671,
William Byrnes IV, Denis Kleinfeld and Alberto Gil Soriano
Thomas Jefferson School of Law , Independent and Uría Menéndez Abogados, S.L.P.
Date Posted: July 09, 2014
Accepted Paper Series
481 downloads

Incl. Electronic Paper The Tiley Trilogy and US Anti-Avoidance Law
12 eJournal of Tax Research 74 (2014), Case Legal Studies Research Paper No. 2014-16
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: July 09, 2014
Accepted Paper Series
29 downloads

Tax Dispute Resolution Mechanisms in Developed and Developing Countries: An Analysis of Factors that Affect Dispute Mechanism Design and Functionality
Edward Koos
Harvard Law School
Date Posted: July 08, 2014
Working Paper Series

Incl. Electronic Paper Comparative Study of the OECD and the UN Models – A Critical Evaluation
Avijit Faujdar
Independent
Date Posted: July 07, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper Inheritance Taxation in Sweden, 1885-2004: The Role of Ideology, Family Firms and Tax Avoidance
IFN Working Paper #1032
Magnus Henrekson and Daniel Waldenström
Research Institute of Industrial Economics (IFN) and Research Institute of Industrial Economics
Date Posted: July 07, 2014
Last Revised: August 11, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper Outsourcing of Services - Should it be Looked Into with a Different Lens (The E-Funds Saga)
International Taxation Vol. 10, March 2014
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: July 05, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Income in Relation to Services for Oil Exploration Etc: Section 44BB Breaching Boundaries and Taxing Overseas Income
Conference on International Taxation - Emerging Trends and Issues, Organized by Northern Region Chapter of International Fiscal Association - India Branch, March 7th & 8th, 2014, Hotel Shangri-La, New Delhi
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: July 05, 2014
Last Revised: July 06, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Taxation of Softwares in India
Manoranjan Ayilyath
Independent
Date Posted: July 04, 2014
Working Paper Series
14 downloads

Incl. Electronic Paper Not Argued from But Prayed to. Who's Afraid of Legal Principles?
eJournal of Tax Research (2014) vol. 12, no. 1, pp. 185-217
Hans Gribnau
Tilburg University (the Netherlands), Fiscal Institute and the Center for Company Law
Date Posted: July 02, 2014
Last Revised: July 05, 2014
Working Paper Series
28 downloads

Incl. Electronic Paper Governance, Tax and Folk Tales
Accounting, Organizations and Society, 39(2), 134-147, 2014
Kevin Morrell and Penelope Tuck
University of Warwick - Warwick Business School and University of Birmingham - The Birmingham Business School
Date Posted: June 30, 2014
Accepted Paper Series
22 downloads


 

1 2 3 4 ... Last | Next >


 

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo4 in 0.625 seconds