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SSRN eLibrary Search Results
Tax Law: International & Comparative Tax eJournal
344,090 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,307
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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
1 downloads

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
Accepted Paper Series

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
Working Paper Series
2 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
2 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
37 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
21 downloads

Incl. Electronic Paper Are E-Books Books? A Role for Equal Treatment in Resolving Diverging Regulatory Approaches to Tangible and Intangible Content.
Emma Linklater
European University Institute
Date Posted: July 12, 2014
Working Paper Series
6 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
5 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
2 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
270 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
19 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
2 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
Accepted Paper Series
7 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
3 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
3 downloads

Incl. Electronic Paper Taxation of Softwares in India
Manoranjan Ayilyath
Independent
Date Posted: July 04, 2014
Working Paper Series
6 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
13 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
10 downloads

Incl. Electronic Paper Подходы К Налогообложению Некоммерческих Организаций Во Франции и Выводы Для России (Approaches to Taxation of Non-Profit Organizations in France and Implications for Russia)
Maria Kazakova
Gaidar Institute for Economic Policy
Date Posted: June 26, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Are Climate Change Policies Fair to Vulnerable Communities? The Impact of British Columbia's Carbon Tax and Australia's Carbon Pricing Proposal on Indigenous Communities
Chalifour, Nathalie J. and Bubna-Litic, Karen, Are Climate Change Policies Fair to Vulnerable Communities? The Impact of British Columbia’s Carbon Tax and Australia’s Carbon Pricing Proposal on Indigenous Communities (January 9, 2012). Dalhousie Law Journal, Vol. 3, No. 2, Spring 2012. ,
Karen Bubna-Litic and Nathalie J. Chalifour
University of South Australia - School of Law and University of Ottawa - Common Law Section
Date Posted: June 26, 2014
Accepted Paper Series
1 downloads

Incl. Electronic Paper Levy of Service Tax on Lease of Cinematographic Films: An Issue Requiring Revisiting?
Excise and Customs Reporter, Vol. 202 (June 2014) (pp. 11SF-26SF).
Tarun Jain
Supreme Court of India
Date Posted: June 24, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Tax-Cut Brightens Economy Prospects in Under-Developing Countries (UDCs)
Sarfaraz Ahmed Bhutto IV
S.A.L University Pakistan
Date Posted: June 23, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Pay as You Wish: Globalization, Forum Shopping, and Distributive Justice
Tsilly Dagan
Bar-Ilan University - Faculty of Law
Date Posted: June 23, 2014
Working Paper Series
42 downloads

Incl. Electronic Paper What the BEPS?
Florida Tax Review, Vol. 16, No. 2, 2014
Yariv Brauner
University of Florida - Fredric G. Levin College of Law
Date Posted: June 22, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper Reform Where It Is Least Needed: Diffusion of Post Crisis Risk Governance Regulation
Shane Magee , Elizabeth A. Sheedy and Sue Wright
Macquarie University Department of Applied Finance and Actuarial Studies , Macquarie University Department of Applied Finance and Actuarial Studies and Macquarie University - Faculty of Business and Economics
Date Posted: June 21, 2014
Working Paper Series
31 downloads

Incl. Fee Electronic Paper Enhancing Tax Compliance Through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities
Law & Policy, Vol. 36, Issue 3, pp. 290-313, 2014
Eva B. Hofmann , Katharina Gangl , Erich Kirchler and Jennifer Stark
University of Vienna , University of Vienna - Department of Psychology , University of Vienna - Department of Psychology and Department of Applied Psychology: Work, Education, Economy
Date Posted: June 19, 2014
Accepted Paper Series

Incl. Electronic Paper Introduction: Company Tax Integration in the European Union – A Necessary Step to Neutralise 'Excessive' Behaviour within the EU?
Erasmus Law Review, Vol. 7, No. 1, 2014
Arnaud de Graaf and Klaus Heine
Erasmus University Rotterdam (EUR), Erasmus School of Law and Erasmus University Rotterdam (EUR), Erasmus School of Law
Date Posted: June 17, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Modern Times: An Inquiry on 'VAT' Internationally and in Caribbean Islands
James W. Breedlove
Federal Reserve Bank of Atlanta
Date Posted: June 15, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Is the Deadweight Actually Dead: Real Option Value and the Taxation of Oil and Gas
Seton Hall Law Review, Forthcoming
Adi Libson
Bar-Ilan University
Date Posted: June 13, 2014
Accepted Paper Series
126 downloads

Incl. Electronic Paper General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The Netherlands
Paper for the July 2014 Rust conference, organized by the Institute for Austrian and International Tax Law Vienna of the Wirtschafts Universität Wien in cooperation with the Doctoral Program for International Business Taxation WU Global Tax Policy Center,
Sigrid Hemels
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: June 12, 2014
Working Paper Series
41 downloads

Incl. Electronic Paper The Dutch East India Company's Tax Farming in 18th Century Malacca
eJournal of Tax Research (2014) vol. 12, no. 1, pp. 253 - 281
Diane Kraal and Jeyapalan Kasipillai
Monash University - Department of Business Law and Taxation and Monash University - Sunway Campus
Date Posted: June 12, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Best Practices in Conducting Financial Investigations in a Cashed-Based Economy & Tax Implications
Godwin Emmanuel Oyedokun
The Chartered Institute of Taxation of Nigeria
Date Posted: June 12, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Legal Certainty: A Matter of Principle
Retroactivity of Tax Legislation, May 2013
Hans Gribnau
Tilburg University (the Netherlands), Fiscal Institute and the Center for Company Law
Date Posted: June 10, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Implementing Tax Information Exchange in Singapore and Hong Kong — Implications for the OECD Initiative
Monica Pheny and Pauline W.Y. Wong
Hong Kong Polytechnic University and Zhongshan University - Department of Accounting and Finance
Date Posted: June 09, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Company Tax Integration in the European Union During Economic Crisis – Why and How?
Erasmus Law Review, Vol. 7, No. 1, 2014
Anna Sting
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Date Posted: June 07, 2014
Accepted Paper Series
11 downloads

Incl. Electronic Paper Tax Competition within the European Union – Is the CCCTB Directive a Solution?
Erasmus Law Review, Vol. 7, No. 1, 2014
Maarten Floris de Wilde
Erasmus University Rotterdam
Date Posted: June 07, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper The Effect of 'Excessive' Tax Planning and Tax Setting on Welfare: Action Needed?
Erasmus Law Review, Vol. 7, No. 1, 2014
Hendrik Vrijburg
Erasmus University Rotterdam (EUR)
Date Posted: June 07, 2014
Accepted Paper Series
27 downloads

Incl. Electronic Paper The Economics and Empirics of Tax Competition: A Survey and Lessons for the EU
Erasmus Law Review, Vol. 7, No. 1, 2014
Thushyanthan Baskaran and Mariana Lopes da Fonseca
University of Goettingen (Gottingen) and University of Goettingen (Gottingen)
Date Posted: June 07, 2014
Accepted Paper Series
18 downloads

Incl. Electronic Paper Native Title Tax Reforms: Bull's Eye or Wide of the Mark?
(2013) 41(3) Federal Law Review 497-524, UWA Faculty of Law Research Paper No. 2013-37
Ian Murray
University of Western Australia - Faculty of Law
Date Posted: June 06, 2014
Accepted Paper Series
14 downloads

Incl. Electronic Paper Up in the Air Over Taxing Frequent Flyer Benefits: The American, Canadian, and Australian Experiences
Capital Markets Law Journal, Forthcoming
Lawrence Zelenak
Duke University - School of Law
Date Posted: June 06, 2014
Last Revised: June 10, 2014
Accepted Paper Series
72 downloads

Why Was Hong Kong Unable to Substantially Implement Tax Information Exchange in Time?
Monica Pheny
Hong Kong Polytechnic University
Date Posted: June 06, 2014
Working Paper Series

Incl. Electronic Paper Soft Law and Taxation: EU and International Aspects
Legisprudence, Volume 2, Number 2, 2008
Hans Gribnau
Tilburg University (the Netherlands), Fiscal Institute and the Center for Company Law
Date Posted: June 04, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper Soft Law and Taxation: The Case of the Netherlands
Legisprudence, Vol. 1, No. 3, 2007
Hans Gribnau
Tilburg University (the Netherlands), Fiscal Institute and the Center for Company Law
Date Posted: June 04, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Distinct Equity of the Debt-Equity Distinction
Bulletin for International Taxation, September 2012, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-08
Wolfgang Schoen
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Date Posted: June 03, 2014
Working Paper Series
30 downloads

Incl. Electronic Paper Адаптация Международного Опыта Регулирования Рынка Недвижимости в Условиях Современной России (Adaptation of the International Experience in Regulating the Real Estate Market in Modern Russia)
Elena Vladimirovna Ivankina , Evgeny Isakovich Bogomolny , Elena Naumovna Kosareva and Vitaly M. Lischenko
Russian Presidential Academy of National Economy and Public Administration (RANEPA) , Russian Presidential Academy of National Economy and Public Administration (RANEPA) , Russian Presidential Academy of National Economy and Public Administration (RANEPA) and Russian Presidential Academy of National Economy and Public Administration (RANEPA)
Date Posted: June 01, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Imunidade Tributária Dos Templos De Grupos Insulares (Religious Tax Immunity Applicable to Insular Groups)
Thiago Sorrentino
Independent
Date Posted: June 01, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper The Tax Reform Road Not Taken -- Yet
National Tax Journal, Vol. 67, No. 2, 2014, Forthcoming, Columbia Public Law Research Paper No. 14-398
Michael J. Graetz
Columbia Law School
Date Posted: May 30, 2014
Last Revised: July 09, 2014
Accepted Paper Series
83 downloads


 

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