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Abstracts: 684,217
Full Text Papers: 574,077
Authors: 315,048
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Last 12 months: 12,946,667
Last 30 days: 876,388

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SSRN eLibrary Search Results
JEL Code: K34
689,631 Total downloads
Showing Papers 241 - 290 of 3,533
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Incl. Electronic Paper Reflexión sobre el uso de la robótica en la industria de la confección textil camboyana y su posible impacto en el empleo (Some Considerations on the Use of Robots in the Cambodian Garments Industry and Its Possible Impact on Labour)
Francisco Javier García Fernández
Independent
Date Posted: July 27, 2016
Working Paper Series
7 downloads

Pension Death Benefits: Opportunities and Pitfalls
in B Häcker and C Mitchell (eds), Current Issues in Succession Law (Hart Publishing 2016) 231-256,
Alexandra Braun
University of Oxford - Faculty of Law
Date Posted: July 21, 2016
Accepted Paper Series

Incl. Electronic Paper Don't Forget the Standard Deduction
Tax Notes, Vol. 150, No. 13, 2016
John R. Brooks
Georgetown University Law Center
Date Posted: July 20, 2016
Accepted Paper Series
26 downloads

Incl. Electronic Paper Taxation As Insurance
Tax Notes, Vol. 151, No. 13, 2016
John R. Brooks
Georgetown University Law Center
Date Posted: July 20, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper Student Loans As Taxes
Tax Notes, Vol. 151, No. 4, 2016
John R. Brooks
Georgetown University Law Center
Date Posted: July 20, 2016
Accepted Paper Series
10 downloads

Director Penalty Notices – Promoting a Culture of Good Corporate Governance and of Successful Corporate Rescue Post Insolvency
Villios, Sylvia (2016) "Director penalty notices – promoting a culture of good corporate governance and of successful corporate rescue post insolvency," Revenue Law Journal: Vol. 25: Iss. 1, Article 2., U. of Adelaide Law Research Paper No. 2016-22,
Sylvia Villios
University of Adelaide
Date Posted: July 15, 2016
Accepted Paper Series

Benefícios Fiscais E Planeamento Fiscal (Tax Benefits and Tax Planning)
Revista do Direito de Língua Portuguesa (Portuguese Language Law Journal), Vol. II, No. 3, June 2014 ,
Flavio Inocencio
Coventry University (Law)
Date Posted: July 15, 2016
Accepted Paper Series

Incl. Electronic Paper Rückwirkung in der Erbschaftssteuerinitiative [Popular Initiative Regarding an Ex Post Facto Inheritance and Gift Tax]
Lukas Müller, Rückwirkung in der Erbschaftssteuerinitiative, Lexwiki.ch, 30. Mai 2015,
Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: July 14, 2016
Accepted Paper Series
21 downloads

Incl. Electronic Paper The True Economic Effects of Corporate Inversions
Tax Notes, Vol. 151, N. 13, 2016
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: July 14, 2016
Last Revised: July 15, 2016
Accepted Paper Series
147 downloads

Are There Procedural Deficiencies in Tax Fraud Cases? A Reply to Professor Schoenfeld
35 Ind. L. Rev. 143 (2001)
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: July 13, 2016
Accepted Paper Series

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

Date Posted: July 11, 2016
Accepted Paper Series
117 downloads

Incl. Electronic Paper Discharge of Late Tax Return Debt in Bankruptcy: Fixing BAPCPA's Draconian Hanging Paragraph
American Bankruptcy Institute Law Review , Vol. 24, 2016
Timothy M. Todd
Liberty University School of Law
Date Posted: July 11, 2016
Accepted Paper Series
29 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
51 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. Electronic Paper Ninth Circuit Brief of Amici Curiae J. Richard Harvey, Leandra Lederman, Ruth Mason, Susan Morse, Stephen Shay and Bret Wells in Altera Corp. v. Commissioner, in Support of Respondent-Appellant Commissioner
Susan C. Morse, J. Richard (Dick) Harvey, Leandra Lederman, Ruth Mason, Stephen E. Shay and Bret Wells
University of Texas at Austin - School of Law, Villanova University School of Law and Graduate Tax Program, Indiana University Maurer School of Law, University of Virginia School of Law, Harvard Law School and University of Houston Law Center
Date Posted: July 08, 2016
Last Revised: July 27, 2016
Working Paper Series
34 downloads

Can Stakeholders Be Satisfied with Accountants’ Education to Act as Advisors to Self-Managed Superannuation Funds
Financial Planning Research Journal, Vol 2(1) 2016, 36 - 54
Brett Freudenberg and Dale Boccabella
Griffith University - Griffith Business School and University of New South Wales (UNSW)
Date Posted: July 07, 2016
Accepted Paper Series

Incl. Electronic Paper Issues Arising Upon the Death of the Sole Member of a Single-Member LLC
Marquette Law Review, Vol. 99, 2016
F Philip Manns Jr. and Timothy M. Todd
Liberty University - School of Law and Liberty University School of Law
Date Posted: July 07, 2016
Last Revised: July 09, 2016
Accepted Paper Series
82 downloads

Incl. Electronic Paper The Informal Economy as a Path to Expanding Opportunities
Colin C. Williams
University of Sheffield - School of Management
Date Posted: July 06, 2016
Working Paper Series
6 downloads

Incl. Electronic Paper Dark Pools, High-Frequency Trading, and the Financial Transaction Tax: A Solution or Complication?
Drake Law Review, Vol. 64, No. 3, 2016
Doron Narotzki
University of Akron - The George W. Daverio School of Accountancy
Date Posted: July 05, 2016
Last Revised: July 10, 2016
Accepted Paper Series
285 downloads

Incl. Electronic Paper Aspects Concerning the Evidences in Tax Proceedings in Light of the New Tax Procedure Code (Aspecte Privind Mijloacele De Probă În Procedura Fiscală În Lumina Noului Cod De Procedură Fiscală)
Annals of the Constantin Brancusi University, Juridical Sciences Series, No 4/2015
Giorgiana Cimpu
University Constantin Brancusi of Targu-Jiu
Date Posted: July 02, 2016
Accepted Paper Series
2 downloads

Incl. Electronic Paper Payment Issues a Fiscal Obligations (Aspecte Privind Modalităţile De Plată a Obligaţiilor Fiscale)
Annals of the Constantin Brancusi University, Juridical Sciences Series, No 4/2015
Octavia Maria Cilibiu
University Constantin Brancusi of Targu-Jiu
Date Posted: June 30, 2016
Working Paper Series

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
36 downloads

Incl. Electronic Paper The Notion of Fiscal Administrative Act in the Light of the New Code of Fiscal Procedure (Noţiunea De Act Administrativ Fiscal În Lumina Noului Cod De Procedură Fiscală)
Annals of the Constantin Brancusi University, Juridical Sciences Series, No 4/2015
Octavia Maria Cilibiu and Ioana Victor Cristian
University Constantin Brancusi of Targu-Jiu and University Constantin Brancusi of Targu-Jiu
Date Posted: June 30, 2016
Working Paper Series
1 downloads

Incl. Electronic Paper The Trojan Horse of Corporate Integration
Tax Notes, Forthcoming, USC CLASS Research Paper No. CLASS16-19, USC Law Legal Studies Paper No. 16-21
Edward D. Kleinbard
USC Gould School of Law
Date Posted: June 30, 2016
Last Revised: July 20, 2016
Accepted Paper Series
163 downloads

Attorning to Canada's Income Tax Act Office (or, Why Is the Name in All Caps?)
Apu Nahasapeemapetilon
Independent
Date Posted: June 29, 2016
Working Paper Series

Incl. Electronic Paper Unreported Income Not on a CRA T1 Form is Not Always Tax Evasion
Apu Nahasapeemapetilon
Independent
Date Posted: June 28, 2016
Working Paper Series
31 downloads

Incl. Electronic Paper Federal Taxation of State Tax Credits
151 Tax Notes 1243 (May 30, 2016), Boston Univ. School of Law, Law and Economics Research Paper No. 16-24
Alan Feld
Boston University - School of Law
Date Posted: June 25, 2016
Accepted Paper Series
74 downloads

Incl. Electronic Paper Domestic Legislation and Australia's International Obligations
Western Sydney University School of Law Research Paper No. 02/16
John Azzi
Western Sydney University, School of Law
Date Posted: June 21, 2016
Working Paper Series
10 downloads

Incl. Electronic Paper Tax Court S Cases: Does the 'S' Stand for Secret?
79 Tax Notes 257 (Apr. 13, 1998)
Leandra Lederman
Indiana University Maurer School of Law
Date Posted: June 19, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Trust Residence, Grantor Taxation and the Settlor Regime in New Zealand
New Zealand Journal of Taxation Law and Policy, 2016 Forthcoming, Sydney Law School Research Paper No. 16/55
Mark Brabazon
University of Sydney - Faculty of Law
Date Posted: June 18, 2016
Last Revised: June 30, 2016
Accepted Paper Series
16 downloads

A PAN-European GAAR? Some (Un)Expected Consequences of the Proposed EU Tax Avoidance Directive Combined with the Dzodzi Line of Cases
Eu Tax Avoidance Directive Combined with the Dzodzi Line of Cases, British Tax Review, Issue 2, 2016, pp. 143-151. This material was first published by Sweet & Maxwell Limited in Báez Moreno, Andrés, A Pan-European Gaar? Some (Un)Expected Consequences of the Proposed,
Andrés Báez
Universidad Carlos III de Madrid
Date Posted: June 17, 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
36 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

Incl. Electronic Paper An Evidence Based Approach to Family in Tax Policy
51 Gonzaga Law Review 283 (2016)
Bret N. Bogenschneider and Karen Bogenschneider
Vienna University of Economics and Business and University of Wisconsin - Madison
Date Posted: June 14, 2016
Last Revised: July 09, 2016
Accepted Paper Series
17 downloads

Incl. Electronic Paper Reconciling the Premium Tax Credit: Painful Complications for Lower and Middle-Income Taxpayers
Southern Methodist University Law Review, Vol. 69, No. 2, 2016
Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas - William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: June 14, 2016
Last Revised: June 24, 2016
Accepted Paper Series
33 downloads

Incl. Electronic Paper Permitting Abused Spouses to Claim the Earned Income Tax Credit in Separate Returns
William & Mary Journal of Women and the Law, Vol. 22, No. 3, 2016
Fred B. Brown
University of Baltimore - School of Law
Date Posted: June 13, 2016
Last Revised: June 19, 2016
Accepted Paper Series
33 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

The Automatic Exchange of Tax Information and the Protection of Personal Data in the European Union: Reflections on the Latest Jurisprudential and Normative Advances
EC Tax Review, Vol. 25, 2016-3
Saturnina Moreno González Sr.
University of Castilla-La Mancha, School of Law
Date Posted: June 11, 2016
Accepted Paper Series

Recovery of Tax-Related State Aid in Spain: Current Scenario and Legislative Initiatives for Immediate and Effective Recovery
European State Aid Law Quarterly, nº 3, 2015. ISSN: 1619-5272 ,
Saturnina Moreno González Sr.
University of Castilla-La Mancha, School of Law
Date Posted: June 11, 2016
Accepted Paper Series

The Shadow Economy and Corruption in Greece
South-Eastern Europe Journal of Economics 1 (2006) 61-80
Stavros Katsios
Ionian University
Date Posted: June 09, 2016
Accepted Paper Series

Incl. Electronic Paper The Dormant Commerce Clause Wynnes Won Wins One: Five Takes on Wynne and Direct Marketing Association
100 Minn. L. Rev. Headnotes 103 (2016)
Brannon P. Denning
Samford University - Cumberland School of Law
Date Posted: June 08, 2016
Accepted Paper Series
50 downloads

Incl. Electronic Paper EDF, A Leading Case Revisited: The Application of the Market Economy Operator Test to Fiscal Measures and the Energy Sector.
International Conference State Aids, Taxation and the Energy Sector: Looking for a Better Coordination and Efficiency, Madrid, 13 - 14 June 2016. CEU San Pablo University.
José Antonio Rodriguez-Miguez
Independent
Date Posted: June 07, 2016
Working Paper Series
12 downloads

Incl. Electronic Paper Will Bringing Sales Onshore in the U.K. Lead to Higher Taxes?
Jeffery M. Kadet and Tommaso Faccio, “Will Bringing Sales Onshore in the U.K. Lead to Higher Taxes?”, 82 Tax Notes Int'l 679 (May 16, 2016),
Tommaso Faccio and Jeffery M. Kadet
Nottingham University Business School and University of Washington - School of Law
Date Posted: June 06, 2016
Accepted Paper Series
17 downloads

Incl. Electronic Paper Forensic Approaches to Transfer Pricing Compliance and Enforcement
Journal of Forensic and Investigative Accounting, Volume 8, Issue 3, 2016 Forthcoming
Stephen L. Curtis
Cross Border Analytics, Inc.
Date Posted: June 02, 2016
Last Revised: June 13, 2016
Accepted Paper Series
54 downloads

Sometimes Unguided (or Maybe Misguided) Economic Substance Guidance
Journal of Taxation of Investments, Winter 2015, at 27, Case Legal Studies Research Paper No. 2016-17
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: June 01, 2016
Accepted Paper Series

King v. Burwell, the Affordable Care Act, and Deference to Administrative Interpretations of the Internal Revenue Code
Journal of Taxation of Investments, Fall 2015, at 29, Case Legal Studies Research Paper No. 2016-16
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: June 01, 2016
Accepted Paper Series

'Student' Athletes Revisited
Journal of Taxation of Investments, Fall 2014, at 43., Case Legal Studies Research Paper No. 2016-15
Erik M. Jensen
Case Western Reserve University School of Law
Date Posted: June 01, 2016
Accepted Paper Series


 

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