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SSRN eLibrary Search Results
Tax Law: International & Comparative Tax eJournal
438,411 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 2,699
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Incl. Electronic Paper Brighter Side of Domestic Transfer Pricing for Expenditure Under Section 40A(2)
International Taxation, Vol. 13, July 2015
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: September 03, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Out of the Jungle
Ji Li
Rutgers Law School
Date Posted: September 01, 2015
Working Paper Series
4 downloads

Incl. Electronic Paper The Price We Pay for a Specialised Society: Do Tax Disputes Require Greater Judicial Specialisation?
Victoria University of Wellington Legal Research Paper, Student/Alumni Paper No. 38
Sarah Miles
Victoria University of Wellington - Victoria University of Wellington, Students/Alumni
Date Posted: September 01, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Taxation and Inequality in Canada and the United States: Two Stories or One?
52 Osgoode Hall Law Journal 401 (2015), UCLA School of Law, Law-Econ Research Paper No. 15-15
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: August 30, 2015
Accepted Paper Series
16 downloads

Incl. Electronic Paper Breaking BEPS: The New International Tax Diplomacy
Itai Grinberg
Georgetown University Law Center
Date Posted: August 30, 2015
Last Revised: September 01, 2015
Working Paper Series
19 downloads

Incl. Electronic Paper Designing a 21st Century Corporate Tax -- An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base
Florida Tax Review, Vol. 17, 2015
Stephen E. Shay , J. Clifton Fleming Jr. and Robert J. Peroni
Harvard Law School , Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Date Posted: August 28, 2015
Accepted Paper Series
12 downloads

Incl. Electronic Paper Handle Social Security Law on Secondments Without Prejudicing Corporate Tax Positions!! Balancing Benefit under 'Social Security Agreements' with 'Double Taxation Avoidance Agreements'
International Taxation, Vol. 13, August 2015
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: August 25, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper Brazilian Withholding Tax on Cross-Border Remittances: A New Understanding
Tax Notes International, Vol. 79, No. 7, 2015
Rafael Bellaver and Jacob Wobeto
Curitiba School of Law, UNICURITIBA and Independent
Date Posted: August 23, 2015
Accepted Paper Series
15 downloads

Incl. Electronic Paper Holding the Line: Regulatory Challenges in Ireland and England When Business and Charity Collide
An edited version of this paper was published in McGregor Lowndes and O’Halloran (eds) Modernising Charity Law: Recent Developments and Future Directions (Edward Elgar, 2010), pp136-163, UCD Working Papers in Law, Criminology & Socio-Legal Studies Research Paper No. 10/2015,
Oonagh B. Breen
UCD
Date Posted: August 20, 2015
Working Paper Series
4 downloads

Business Power and Tax Reform: Taxing Income and Profits in Chile and Argentina
Latin American Politics and Society, Vol. 52, 2010
Tasha Fairfield
London School of Economics & Political Science (LSE)
Date Posted: August 19, 2015
Accepted Paper Series

Structural Power in Comparative Political Economy: Perspectives from Policy Formulation in Latin America
Business and Politics, 2015
Tasha Fairfield
London School of Economics & Political Science (LSE)
Date Posted: August 19, 2015
Accepted Paper Series

Incl. Electronic Paper Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies
World Development, Vol. 47, 2013
Tasha Fairfield
London School of Economics & Political Science (LSE)
Date Posted: August 19, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper China Tax Treaty and Policy – Development and Updates
Tianlong Lawrence Hu
Renmin University of China
Date Posted: August 18, 2015
Working Paper Series
9 downloads

Incl. Electronic Paper Defining the Relationship between Domestic General Anti-Avoidance Rules and Double Tax Agreements
Victoria University of Wellington Legal Research Paper, Student/Alumni Paper No. 27
Alexandra Cooper
Victoria University of Wellington - Victoria University of Wellington, Students/Alumni
Date Posted: August 18, 2015
Accepted Paper Series
17 downloads

Incl. Electronic Paper Destination Taxation and Evasion: Evidence from U.S. Inter-State Commodity Flows
Journal of Accounting & Economics (JAE), Vol. 57, No. 1, February 2014
William F. Fox , LeAnn Luna and Georg Schaur
University of Tennessee, Knoxville - College of Business Administration , University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research and University of Tennessee, Knoxville - College of Business Administration - Department of Economics
Date Posted: August 16, 2015
Accepted Paper Series
9 downloads

Incl. Electronic Paper Administração Fiscal Nas Províncias Do Centro: As Fronteiras Fiscais Na América Portuguesa (1780-1815) (Tax Administration in the Central Provinces: Tax Borders in Portuguese America (1780-1815))
Revista tiempo&economia, Vol. 2 No. 1, First Semester, 2015
Cláudia Chaves
Universidade Federal de Ouro Preto (UFOP)
Date Posted: August 15, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Tax Planning and Treaty Shopping in Brazil
Tax Notes International, Vol. 76, No. 7, 2014
Rafael Bellaver and Demetrius Macei
Curitiba School of Law, UNICURITIBA and University of Curitiba - Curitiba School of Law, UNICURITIBA
Date Posted: August 15, 2015
Accepted Paper Series
17 downloads

Incl. Electronic Paper Does Legality Matter? The Case of Tax Avoidance and Evasion
FAccT Center Working Paper Nr. 19/2015
Kay Blaufus , Matthias Braune , Jochen Hundsdoerfer and Martin Jacob
Leibniz Universität Hannover , Free University of Berlin (FUB) , Free University of Berlin (FUB) and WHU - Otto Beisheim School of Management
Date Posted: August 15, 2015
Working Paper Series
38 downloads

Carbon Tax: A Review of an International Practices
Shurveer S. Bhanawat
Mohanlal Sukhadia University, Udaipur - Department of Accountancy & Statistics
Date Posted: August 15, 2015
Working Paper Series

Incl. Fee Electronic Paper Does a More Transparent International Tax Environment Provide the Same Outcomes as Transfer Pricing Would But in a Less Arbitrary Way?
Australian Tax Forum, Vol. 30, 2015
Jingyi Wang
King's College London – The Dickson Poon School of Law
Date Posted: August 15, 2015
Accepted Paper Series

Allocation of Income and Deductions Among Taxpayers Under Section 482 of the United States Internal Revenue Code: Alerting the Courts to the Role of Contractual Interpretation Law in the Transfer Pricing Arm's Length Comparability Analysis
International Transfer Pricing Journal, Vol 22, Issue 3.
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Working Paper Series

The Arm's Length Comparable in Transfer Pricing: A Search for an 'Actual' or a 'Hypothetical' Transaction?
World Tax Journal, Vol 7, Issue 3.
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Accepted Paper Series

Exposing Unaddressed Issues in the OECD's BEPS Project: What About the Roles and Implications of Contract Interpretation Law and Private International Law in the Transfer Pricing Arm's Length Comparability Analysis?.
World Tax Journal, 2015 (Volume 7), No 1.
Amir Pichhadze
University of Michigan Law School
Date Posted: August 13, 2015
Accepted Paper Series

Incl. Electronic Paper The Impact of Taxes on Bilateral Royalty Flows
ZEW - Centre for European Economic Research Discussion Paper No. 15-052
Olena Dudar , Christoph Spengel and Johannes Voget
Centre for European Economic Research (ZEW) , Centre for European Economic Research (ZEW) and Tilburg University - Department of Economics
Date Posted: August 12, 2015
Working Paper Series
11 downloads

Tax in Troubled Time: Is it the Time for a Common Corporate Tax Base in the EU?
EC Tax Review, 2011-3, p. 121-133 (2011)
Nellie Munin
Zefat Academic College - School of Law
Date Posted: August 10, 2015
Accepted Paper Series

Incl. Electronic Paper Public Disclosure of Foreign Subsidiaries and Aggressive International Tax Avoidance
Tanja Herbert , Pia Olligs and Michael Overesch
University of Cologne , University of Cologne and Universität zu Köln
Date Posted: August 07, 2015
Working Paper Series
55 downloads

BEPS - Will the Multilateral Approach Survive?
Zachee Pouga Tinhaga and Craig Hillier
University of Michigan at Ann Arbor - Law School - SJD Candidate and Independent
Date Posted: August 06, 2015
Working Paper Series

Incl. Electronic Paper The Troubling Role of Tax Treaties
in Geerten M. M. Michielse & Victor Thuronyi, (eds.), Tax Design Issues Worldwide, Series on International Taxation, Volume 51 (Alphen aan den Rijn: Kluwer Law International, 2015), 159-178.
Kim Brooks and Richard Krever
Dalhousie University - Schulich School of Law and Monash University - Department of Business Law & Taxation
Date Posted: August 06, 2015
Accepted Paper Series
56 downloads

Incl. Electronic Paper Is Integration of Income Taxation Possible in the EU?
(2015) 30(3) Australian Tax Forum 455-470, Monash U. Department of Business Law & Taxation Research Paper No. 2015 02 22
Shafi U Khan Niazi and Richard Krever
Monash Business School, Monash University and Monash University - Department of Business Law & Taxation
Date Posted: July 30, 2015
Accepted Paper Series
43 downloads

Incl. Electronic Paper Understanding Lockout
Tax Law Review, 2016 Forthcoming
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Date Posted: July 29, 2015
Accepted Paper Series
38 downloads

Incl. Electronic Paper Report for the European Association of Tax Law Professors 2015 Congress: 'Tax Penalties as Instruments of Cooperative Tax Compliance Regimes'
(Annual Congress Milan 2015), IBFD AMSTERDAM (2016 Forthcoming) , Indiana Legal Studies Research Paper No. 320
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: July 29, 2015
Accepted Paper Series
29 downloads

Incl. Electronic Paper Does a More Transparent International Tax Environment Provide the Same Outcomes as Transfer Pricing Would But in a Less Arbitrary Way?
Jingyi Wang
King’s College London, Dickson Poon School of Law, Students
Date Posted: July 29, 2015
Working Paper Series
21 downloads

Incl. Electronic Paper Are Tax Havens Good? Implications of the Crackdown on Secrecy
SAFE Working Paper No. 111
Alfons J. Weichenrieder and Fangying Xu
University of Frankfurt and Goethe University Frankfurt
Date Posted: July 23, 2015
Working Paper Series
40 downloads

Incl. Electronic Paper The Deferral Effects of Passing Through Foreign Subsidiaries’ Passive Income
U of Penn, Inst for Law & Econ Research Paper No. 15-25
Chris William Sanchirico and Reed Shuldiner
University of Pennsylvania Law School and University of Pennsylvania Law School
Date Posted: July 17, 2015
Working Paper Series
71 downloads

Incl. Electronic Paper Post v. Jones (US Supreme Court 1856) – A Protype Early Transfer Pricing Type Case
Rupert Macey-Dare
University of Oxford - Saint Cross College
Date Posted: July 14, 2015
Last Revised: July 30, 2015
Working Paper Series
28 downloads

Incl. Electronic Paper Uncle Sam Meets Uncle Scrooge — The Temporary Regulations on Foreign Partner Withholding (Part 2)
16 Journal of International Taxation 32 (December 2005)
Alan I. Appel and Michael J.A. Karlin
New York Law School and Karlin & Co.
Date Posted: July 14, 2015
Accepted Paper Series
5 downloads

Incl. Electronic Paper Key Issues in the Design of Capital Gains Tax Regimes: Taxing Non-Residents
New Zealand Journal of Taxation Law and Policy, Vol 21, No 1, March 2015
Craig Elliffe
University of Auckland - Faculty of Law
Date Posted: July 14, 2015
Accepted Paper Series
161 downloads

Incl. Electronic Paper Transfer Pricing and Customs Duties
50 Bulletin for International Fiscal Documentation 315
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: July 14, 2015
Last Revised: July 29, 2015
Accepted Paper Series
17 downloads

Does Smuggling Negate the Impact of a Tobacco Tax Increase?
Tobacco Control (Forthcoming)
Tat Chee Tsui
Trinity College (Dublin)
Date Posted: July 13, 2015
Accepted Paper Series

Incl. Electronic Paper Tax Court Ends the ‘Cascading Royalty’ Problem
86 Journal of Taxation 108 (February 1997)
Susan Jacobini Harrington , Alan I. Appel , Harrison Jacob Cohen and Thomas P. North
KPMG International, LLP - New York, NY Office , New York Law School , KPMG LLP and KPMG, Netherlands
Date Posted: July 10, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Living with the Final Partnership Withholding Regulations
38 Tax Management International Journal 71 (2009)
Michael J.A. Karlin and Alan I. Appel
Karlin & Co. and New York Law School
Date Posted: July 10, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Israel Combines Tax and Economic Incentives to Lure Investors
4 Journal of International Taxation 175 (1993)
Alan I. Appel
New York Law School
Date Posted: July 10, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Withholding Net Will Now Catch More Debt Arrangements
4 Journal of International Taxation 464 (October 1993)
Alan I. Appel
New York Law School
Date Posted: July 10, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Overview of the U.S.-Israel Tax Treaty, as Amended by the 1993 Protocol
Tax Management International Journal (1993)
Alan I. Appel
New York Law School
Date Posted: July 10, 2015
Accepted Paper Series
6 downloads

Incl. Electronic Paper מיסוי התאגיד ובעלי מניותיו והטיה שיפוטית
(The Taxation of Corporations and Shareholders and the Judicial Attitude)

Hebrew University Law Review 44 731, 2015
David Gliksberg
Hebrew University of Jerusalem - Faculty of Law
Date Posted: July 07, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Interest Deductions and Multinational Enterprises: Goldilocks and the Brave New World
Bulletin for International Taxation, Vol. 69, No. 6/7, pp. 326-333, 2015, Sydney Law School Research Paper No. 15/59
Chloe Burnett
University of Sydney - Faculty of Law
Date Posted: July 07, 2015
Accepted Paper Series
38 downloads

Incl. Electronic Paper At Your Service! The Role of Tax Havens in International Trade with Services
CESifo Working Paper Series No. 5414
Shafik Hebous and Niels Johannesen
Goethe University Frankfurt - Faculty of Economics and Business Administration and University of Copenhagen
Date Posted: July 06, 2015
Working Paper Series
24 downloads

Incl. Electronic Paper Overview of Major Issues of Tax Treaties Law in Kosovo
Academic Journal - Acta Universitatis Danubius Vol 11, no 3, 2015
Bedri Peci
University of Prishtina (Albanian) - Faculty of Law
Date Posted: July 03, 2015
Accepted Paper Series
8 downloads

Incl. Electronic Paper Taxing Potential Community Members' Foreign Source Income
NYU Law and Economics Research Paper No. 15-09
Daniel Shaviro
New York University School of Law
Date Posted: July 03, 2015
Last Revised: July 18, 2015
Working Paper Series
58 downloads

Incl. Electronic Paper Can Sumitomo Special Bench Decision Be Overruled?
Sumeet Khurana
Lakshmikumaran & Sridharan
Date Posted: July 01, 2015
Working Paper Series
5 downloads


 

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