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Tax Law: International & Comparative Tax eJournal
586,791 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 3,073
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Incl. Electronic Paper Citizenship Overreach
Michigan Journal of International Law, Forthcoming
Peter J. Spiro
Temple University - James E. Beasley School of Law
Date Posted: April 22, 2017
Last Revised: April 23, 2017
Accepted Paper Series
43 downloads

Incl. Electronic Paper Tax Treaties and the Taxation of Services in the Absence of Physical Presence
41 Brook. J. Int'l L. 1143 (2016)
Michael S. Kirsch
Notre Dame Law School
Date Posted: April 21, 2017
Accepted Paper Series
6 downloads

Privacy and Confidentiality in Exchange of Information Procedures: Some Uncertainties, Many Issues, But Few Solutions
Debelva F., Mosquera I. 2017. Privacy and confidentiality in exchange of information procedures: some uncertainties, many issues, but few solutions. Intertax: International Tax Review. vol.45 (5) , pp. 362-381
Irma Johanna Mosquera Valderrama and Filip Debelva
International Bureau for Fiscal Documentation (IBFD) and KU Leuven - Tax Law Institute
Date Posted: April 20, 2017
Accepted Paper Series

Incl. Electronic Paper The Backfiring Effect of Auditing on Tax Compliance
WU International Taxation Research Paper Series No. 2017-05
Juan P. Mendoza, J. Wielhouwer and Erich Kirchler
VU University Amsterdam, VU University Amsterdam and Faculty of Psychology
Date Posted: April 20, 2017
Working Paper Series
30 downloads

Incl. Electronic Paper Why the Ongoing Problem with FBAR Compliance?
Charles P. Rettig
Hochman, Salkin, Rettig, Toscher & Perez, P.C.
Date Posted: April 19, 2017
Working Paper Series
3 downloads

Incl. Electronic Paper The Marketization of Tax Sovereignty
Tsilly Dagan
Bar-Ilan University - Faculty of Law
Date Posted: April 17, 2017
Working Paper Series
14 downloads

Incl. Electronic Paper When Global Tax Reform Meets International Trade Rules: An Inquiry into the Intersection of the GATS and the BEPS Package
Zhang Weiwei
Graduate Institute of International and Development Studies
Date Posted: April 09, 2017
Working Paper Series
13 downloads

Incl. Electronic Paper State Aid, Tax Competition and BEPS: Comments on the European Commission's Decisions on Transfer Pricing Rulings
University of Leicester School of Law Research Paper No. 16/32
Saturnina Moreno González Sr.
University of Castilla-La Mancha, School of Law
Date Posted: April 06, 2017
Accepted Paper Series
22 downloads

Incl. Electronic Paper Getting from Here to There: The Transition Tax Issue
154 Tax Notes, March 27, 2017, at 69.
J. Clifton Fleming Jr., Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Date Posted: April 05, 2017
Last Revised: April 14, 2017
Accepted Paper Series
77 downloads

Incl. Electronic Paper Discretion in Tax Law
Demin A. V. Diskretsiya v nalogovom prave (Discretion in Tax Law). Vestnik Permskogo Universiteta. Juridicheskie Nauki – Perm University Herald. Juridical Sciences. 2017. Issue 35. Pp. 42–55. ,
Alexander Demin
Independent
Date Posted: April 05, 2017
Accepted Paper Series
8 downloads

Incl. Electronic Paper The Role of the U.S. As a Tax Haven – Implications for Europe
Andres Knobel
Tax Justice Network
Date Posted: April 01, 2017
Working Paper Series
21 downloads

Incl. Electronic Paper Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries
WU International Taxation Research Paper Series No. 2017-03
Blazej Kuzniacki, Alessandro Turina, Thomas Dubut, Addy Mazz, Natalia Quiñones, Luis Eduardo Schoueri, Craig West, Pasquale Pistone and Frederik Zimmer
Tax Academy Centre for Excellence in Taxation, Bocconi University, Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, Independent, University of Sao Paulo (USP), University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Date Posted: March 28, 2017
Last Revised: April 04, 2017
Working Paper Series
102 downloads

Incl. Electronic Paper The Fisc and the Frontier: Approaches to Crossborder Charity in Australia and the UK
The Philanthropist, Vol. 26, No. 4, 2015, Sydney Law School Research Paper No. 17/26
Myles McGregor-Lowndes, Julie-Anne Tarr and Natalie Silver
Queensland University of Technology - QUT Business School, Queensland University of Technology - School of Accountancy and University of Sydney - Faculty of Law
Date Posted: March 23, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper The G20 as the Global Agenda-Setter and Political Consensus Builder in Global Tax Governance
Maastricht University, Working Paper 22 March 2017
Sieb Kingma and Marcel GH Schaper
Maastricht University - Maastricht Centre for Taxation and Maastricht University - Maastricht Centre for Taxation
Date Posted: March 23, 2017
Working Paper Series
110 downloads

Incl. Electronic Paper Developing a Holistic Approach for Tackling Undeclared Work
Developing a Holistic Approach for Tackling Undeclared Work: A Learning Resource from the Seminar of the European Platform Tackling Undeclared Work, December 2, 2016
Colin C. Williams
University of Sheffield - School of Management
Date Posted: March 21, 2017
Working Paper Series
8 downloads

Incl. Electronic Paper Multinationals’ Tax Evasion: A Financial and Governance Perspective
Shumi M. Akhtar, Farida Akhtar, Kose John and Su-Wen Wong
The University of Sydney, Curtin University, New York University (NYU) - Department of Finance and The University of Sydney
Date Posted: March 20, 2017
Working Paper Series
21 downloads

Incl. Electronic Paper A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits
U of Michigan Public Law Research Paper No. 542
Reuven S. Avi-Yonah and Haiyan Xu
University of Michigan Law School and Univereity of Michigan Law School
Date Posted: March 20, 2017
Last Revised: April 13, 2017
Accepted Paper Series
136 downloads

Incl. Electronic Paper EU-US Trade and Investment Relations: Effects on Tax Evasion, Money Laundering and Tax Transparency
In-Depth Analysis. Reference No: PE 598.602. Brussels: European Parliamentary Research Service, March 2017 (with Simona Guagliardo)
Isabelle Ioannides and Simona Guagliardo
Vrije Universiteit Brussel (VUB) - Institute for European Studies and Independent
Date Posted: March 16, 2017
Last Revised: March 31, 2017
Accepted Paper Series
26 downloads

Incl. Electronic Paper Tax Avoidance, Income Diversion, and Shareholder Value: Evidence from a Quasi-Natural Experiment
Samer R. Semaan
Purdue University - Krannert School of Management
Date Posted: March 15, 2017
Working Paper Series
68 downloads

Incl. Electronic Paper State Aid Special Report — Part 2: Legitimate Expectations
Tax Notes, Vol. 154, 2017
Ruth Mason
University of Virginia School of Law
Date Posted: March 13, 2017
Last Revised: March 17, 2017
Accepted Paper Series
59 downloads

Incl. Electronic Paper Special Tax Zones and the WTO
U of Michigan Public Law Research Paper No. 545
Reuven S. Avi-Yonah and Martin Vallespinos
University of Michigan Law School and University of Michigan Law School
Date Posted: March 12, 2017
Last Revised: April 19, 2017
Working Paper Series
114 downloads

Incl. Electronic Paper The Need for a National Tax Tribunal Reviewing the National Tax Tribunal Act, 2005
Harsh Mahaseth
National Academy of Legal Studies and Research (NALSAR) University
Date Posted: March 11, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Background and Current Status of FATCA
LexisNexis® Guide to FATCA & CRS Compliance (5th ed., 2017) ,
William Byrnes and Robert J. Munro
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Date Posted: March 08, 2017
Working Paper Series
396 downloads

Incl. Electronic Paper The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Austria and Germany
Accounting in Europe, doi: 10.1080/17449480.2017.1298139, Forthcoming
Rolf Uwe Fuelbier, Christoph Pelger, Evamaria Kuntner and Marcus Bravidor
University of Bayreuth, University of Innsbruck, University of Innsbruck and University of Bayreuth
Date Posted: March 08, 2017
Accepted Paper Series
37 downloads

Incl. Electronic Paper Special Report on State Aid — Part 3: Apple
Tax Notes, Vol. 154, 2017
Ruth Mason
University of Virginia School of Law
Date Posted: March 07, 2017
Last Revised: March 16, 2017
Accepted Paper Series
67 downloads

Incl. Electronic Paper Holding U.S. Corporations Accountable: The Convergence of U.S. International Tax Policy and International Human Rights
Pepperdine Law Review, Forthcoming
Jacqueline Lainez
University of the District of Columbia - David A. Clarke School of Law
Date Posted: March 05, 2017
Last Revised: March 28, 2017
Accepted Paper Series
28 downloads

Incl. Electronic Paper Defending Worldwide Taxation with a Shareholder-Based Definition of Corporate Residence
Brigham Young University Law Review, Vol. 2016, No. 6, 2017
J. Clifton Fleming Jr., Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Date Posted: March 05, 2017
Accepted Paper Series
76 downloads

Proposal for a Council Directive on a Common Corporate Tax Base (CCTB) of 25 October 2016 – A Comparative and Critical Legal Analysis of the Profit Assessment
Patrick Velte and Oliver Mock
Leuphana University of Lueneburg and Leuphana University of Lueneburg
Date Posted: March 02, 2017
Working Paper Series

Incl. Electronic Paper Automatic Exchange of Information as the New Global Standard: The End of (Offshore Tax Evasion) History?
Automatic Exchange of Information and Prospects of Turkish-German Cooperation, Istanbul (ed. Leyla ATEŞ & Joachim ENGLISCH) (Forthcoming) , Presented at the 2nd Turkish-German Biennial on International Tax Law in Istanbul Conference, 3 March 2016,
Markus Meinzer
Tax Justice Network
Date Posted: March 02, 2017
Working Paper Series
76 downloads

Incl. Electronic Paper EU Fundamental Freedoms and Dividend Taxation
Haslehner et al. (eds.), Landmark Decisions of the ECJ in Direct Taxation, 2015, 41-59
Joachim Englisch
University of Muenster - Faculty of Law
Date Posted: March 01, 2017
Accepted Paper Series
14 downloads

Incl. Electronic Paper Energy Tax Incentives and the GBER Regime
Villar Ezcurra (ed): State aids, Taxation and the Energy Sector, Thomson Reuters-Aranzadi, 2017
Joachim Englisch
University of Muenster - Faculty of Law
Date Posted: March 01, 2017
Accepted Paper Series
12 downloads

Incl. Electronic Paper Human Rights at the Borders of Tax Sovereignty
Allison Christians
McGill University - Faculty of Law
Date Posted: February 28, 2017
Working Paper Series
97 downloads

Incl. Electronic Paper BEPS Action 1: Digital Economy – EU Law Implications
British Tax Review 2015, 280-307
Joachim Englisch
University of Muenster - Faculty of Law
Date Posted: February 28, 2017
Accepted Paper Series
31 downloads

Incl. Electronic Paper 'Hybrid' Forms of Taxing Consumption: A Viable Alternative to EU VAT?
World Journal of VAT/GST Law 2015, 119-131
Joachim Englisch
University of Muenster - Faculty of Law
Date Posted: February 28, 2017
Accepted Paper Series
9 downloads

Incl. Electronic Paper A European Perspective on the US Plans for a Destination Based Cash Flow Tax
Johannes Becker and Joachim Englisch
University of Muenster and University of Muenster - Faculty of Law
Date Posted: February 28, 2017
Last Revised: March 10, 2017
Working Paper Series
162 downloads

Residence in Canada
Provencher, Annick, Jean-Pierre Vidal, Marie-Pierre Allard and Chantal Bélanger, "Residence in Canada" in Vidal, Jean-Pierre (ed.), Introduction to International Tax in Canada, Toronto, Carswell, 2016 at pp. 187-231.,
Annick Provencher
Faculty of Law - University of Montreal
Date Posted: February 24, 2017
Accepted Paper Series

Incl. Electronic Paper Tax Rulings as State Aid FAQ
Tax Notes, Vol. 154, 2017
Ruth Mason
University of Virginia School of Law
Date Posted: February 24, 2017
Last Revised: March 16, 2017
Accepted Paper Series
131 downloads

Incl. Electronic Paper The Direct and Indirect Costs of Tax Treaty Policy – Evidence from Ukraine
WU International Taxation Research Paper Series No. 2017-01
Oleksii Balabushko, Sebastian Beer, Jan Loeprick and Felipe Pinto Vallada
World Bank, Oesterreichische Nationalbank (OeNB), Vienna University of Economics and Business and Institute for Austrian and International Tax Law
Date Posted: February 23, 2017
Last Revised: March 08, 2017
Working Paper Series
104 downloads

Incl. Electronic Paper Transfer Pricing and Intellectual Property: Identifying Issues and Reviewing the Existing and Alternative Solutions
Alexander Fedan
Yoram L. Cohen, Law Offices
Date Posted: February 23, 2017
Last Revised: March 20, 2017
Working Paper Series
37 downloads

Permanent Establishment in Canada
Provencher, Annick, "Permanent Establishment in Canada" in Vidal, Jean-Pierre (ed.), Introduction to International Tax in Canada, Toronto, Carswell, 2016, p. 243-290.
Annick Provencher
Faculty of Law - University of Montreal
Date Posted: February 23, 2017
Accepted Paper Series

Incl. Electronic Paper Taking the First Bite: Who Should Tax Apple’s $187 Billion in Ireland?
U of Michigan Law & Econ Research Paper No. 16-033, U of Michigan Public Law Research Paper No. 541
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: February 22, 2017
Last Revised: March 24, 2017
Working Paper Series
161 downloads

Incl. Electronic Paper The Missing Hegelian Revival in Tax Jurisprudence
7:1 J. Phil. Int'l Law 1 (2016)
Bret N. Bogenschneider
University of Surrey - School of Law
Date Posted: February 21, 2017
Accepted Paper Series
36 downloads

Incl. Electronic Paper Approaches to Attribution of Profits in International Corporate Permanent Establishments’ Taxable Separate Entities
Charles Edward Andrew Lincoln IV
Texas A&M University (TAMU), School of Law, Students
Date Posted: February 17, 2017
Working Paper Series
29 downloads

Incl. Electronic Paper Is Incorporation Really Better than Central Management and Control for Testing Corporate Residency? An Answer to Corporate Tax Evasion and Inversion
Ohio North University Law Review, Forthcoming
Charles Edward Andrew Lincoln IV
Texas A&M University (TAMU), School of Law, Students
Date Posted: February 17, 2017
Accepted Paper Series
35 downloads

Incl. Electronic Paper Trump & VAT: NAFTA, Trade Barriers & Retaliatory Tariffs
Boston Univ. School of Law, Law and Economics Research Paper No. 17-06
Richard Thompson Ainsworth
NYU - Graduate Tax Program
Date Posted: February 17, 2017
Working Paper Series
148 downloads

Incl. Electronic Paper Blockchain, Bitcoin, and VAT in the GCC: The Missing Trader Example
Boston Univ. School of Law, Law and Economics Research Paper No. 17-05
Richard Thompson Ainsworth and Musaad Alwohaibi
NYU - Graduate Tax Program and University of Florida, Levin College of Law, Students
Date Posted: February 17, 2017
Working Paper Series
73 downloads

Incl. Electronic Paper What do External Statistics tell us About Undeclared Assets held Abroad and Tax Evasion?
Bank of Italy Occasional Paper No. 367
Valeria Pellegrini, Alessandra Sanelli and Enrico Tosti
Bank of Italy, Bank of Italy and Bank of Italy
Date Posted: February 15, 2017
Working Paper Series
52 downloads

Incl. Electronic Paper How May the United States Leverage its FATCA IGA Bilateral Process to Incentivize Good Tax Administrations among the World of Black Hat and Grey Hat Governments? A Carrot & Stick Policy Proposal
Emory International Law Review, Vol. 31, No. 1, 2017, Texas A&M University School of Law Legal Studies Research Paper No. 17-16
William Byrnes
Texas A&M University School of Law
Date Posted: February 15, 2017
Last Revised: March 10, 2017
Working Paper Series
172 downloads

Incl. Electronic Paper VATCoin: The GCC's Cryptotaxcurrency
Boston Univ. School of Law, Law and Economics Research Paper No. 17-04
Richard Thompson Ainsworth, Musaad Alwohaibi and Mike Cheetham
NYU - Graduate Tax Program, University of Florida, Levin College of Law, Students and Independent
Date Posted: February 13, 2017
Working Paper Series
51 downloads

Incl. Electronic Paper GCC VAT: The Intra-Gulf Trade Problem
Boston Univ. School of Law, Law and Economics Research Paper No. 17-03
Richard Thompson Ainsworth and Musaad Alwohaibi
NYU - Graduate Tax Program and University of Florida, Levin College of Law, Students
Date Posted: February 13, 2017
Working Paper Series
41 downloads


 

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