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SSRN eLibrary Search Results
Tax Law: International & Comparative Tax eJournal
599,767 Total downloads
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Two Little Known Tax Treaties Will Lead to Substantially More Identity Theft, Crime, Industrial Espionage, and Suppression of Political DissidentsThe Heritage Foundation, Backgrounder No 3087, December 2015 David R Burton The Heritage Foundation Date Posted: June 26, 2017 Accepted Paper Series 3 downloads
Tax Rulings as State Aid — Part 4: Whose Arm's-Length Standard?Tax Notes, Vol. 155, No. 7, May 2017 Ruth Mason University of Virginia School of Law Date Posted: June 23, 2017 Accepted Paper Series 6 downloads
The Attribution of Profits to Permanent Establishments: Testing the Interaction of Domestic Taxation Laws and Tax Treaties in PracticeBritish Tax Review, Vol. 2017, No. 2, pp. 172-203, 2017, Sydney Law School Research Paper No. 17/48 Celeste Black The University of Sydney Law School Date Posted: June 19, 2017 Accepted Paper Series 27 downloads
The Case against BEPS – Lessons for CoordinationMindy Herzfeld University of Florida Levin College of Law Date Posted: June 14, 2017 Working Paper Series 133 downloads
Enhanced Cooperation: A Way Forward for Tax Harmonisation in the EU?in J Englisch (ed.), International Tax Law: New Challenges to and from Constitutional and Legal Pluralism (IBFD 2016) 165–206, Anzhela Cédelle University of Oxford - Oxford University Centre for Business Taxation Date Posted: June 14, 2017 Accepted Paper Series 8 downloads Country-by-Country Over-Reporting? National Sovereignty, International Tax Transparency, and the Inclusive Framework on BEPS S.A. Rocha, A. Christians, Tax Sovereignty in the BEPS Era, WK Law (June, 2017) Romero J.S. Tavares Wirtschaftsuniversität Wien Date Posted: June 12, 2017 Accepted Paper Series La compétence fiscale (Jurisdiction to Tax) La compétence fiscale, Dalloz, coll. "Nouvelle bibliothèque de thèses", 2018 (Forthcoming), Andreas Kallergis University of Paris 1 Pantheon-Sorbonne Date Posted: June 11, 2017 Last Revised: June 12, 2017 Accepted Paper Series
Treaty Abuse, General International Law, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS: What Can Be Achieved by Applying the Multilateral Convention that Cannot Already Be Achieved by Applying General International Law?Ulf Linderfalk Lund University - Faculty of Law Date Posted: June 10, 2017 Working Paper Series 28 downloads
Tributación sobre las utilidades empresariales en Colombia: una comparación de los regímenes impositivos de Antes y después de la ley 1819 de 2016 (Taxation on Business Profits in Colombia: A Comparison of Tax Regimes Before and after Law 1819 of 2016)Jorge Armando Rodriguez and Javier Ávila Mahecha National University of Colombia and Government of the Republic of Colombia - Dirección de Impuestos y Aduanas Nacionales de Colombia Date Posted: June 05, 2017 Working Paper Series 11 downloads
Can Tax Drive Capital Investment?Phuong Dung Le RMIT University Date Posted: June 03, 2017 Working Paper Series 7 downloads
Technology and Online Beneficial Ownership Registries: Easier to Create Companies and Better at Preventing Financial CrimesAndres Knobel Tax Justice Network Date Posted: June 01, 2017 Working Paper Series 10 downloads
The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax HavensWorking Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-4 Niels Johannesen and Tim B.M. Stolper University of Copenhagen and Max Planck Institute for Tax Law and Public Finance Date Posted: May 29, 2017 Last Revised: June 09, 2017 Working Paper Series 29 downloads
Tax Exceptionalism: A UK Perspective3(1) Journal of Tax Administration 95 Stephen Daly King's College London – The Dickson Poon School of Law Date Posted: May 24, 2017 Last Revised: June 13, 2017 Accepted Paper Series 32 downloads
The Deterrence Effect of Whistleblowing - An Event Study of Leaked Customer Information from Banks in Tax HavensEPRU Working Paper Series 2017-01 Niels Johannesen and Tim B.M. Stolper University of Copenhagen and Max Planck Institute for Tax Law and Public Finance Date Posted: May 23, 2017 Working Paper Series 31 downloads
Tax Treaty Aspects of the McDonald's State Aid InvestigationTax Notes International, Vol. 86, No. 4, 2017 Fadi Shaheen Rutgers, The State University of New Jersey - School of Law, Newark Date Posted: May 23, 2017 Accepted Paper Series 90 downloads
Taxation, Competitiveness, and Inversions: A Response to KleinbardTax Notes, Vol. 155, P. 619, 2017, U of Penn, Inst for Law & Econ Research Paper No. 17-21 Michael S. Knoll University of Pennsylvania Law School Date Posted: May 23, 2017 Accepted Paper Series 129 downloads
Ruling the World: Generating International Tax Norms in the Era of Globalization and BEPSSuffolk University Law Review, Vol. 50, No. 4, 2017 Rifat Azam Radzyner School of Law, Interdisciplinary Center Herzliya Date Posted: May 22, 2017 Accepted Paper Series 42 downloads
Targeting Corporate Inversions – Are We Doing the Right Thing?Doron Narotzki, Targeting Corporate Inversions - Are We Doing the Right Thing?, 16 Fla. St. U. Bus. Rev. 47 (2017) Doron Narotzki University of Akron - The George W. Daverio School of Accountancy Date Posted: May 19, 2017 Accepted Paper Series 86 downloads
Payroll Tax & the BlockchainTax Notes International, March 13, pp. 1007-1024, March 2017, Boston Univ. School of Law, Law and Economics Research Paper No. 17-17 Richard Thompson Ainsworth and Ville Viitasaari NYU - Graduate Tax Program and Finnish Tax Administration Date Posted: May 18, 2017 Accepted Paper Series 56 downloads
Combining Limited Liability and Transparent Taxation: Lessons from the Convergent Evolution of GmbH & Co. KG, S Corporation, LLC and Co.Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-3 Erik Röder Max Planck Institute for Tax Law and Public Finance Date Posted: May 15, 2017 Last Revised: June 02, 2017 Working Paper Series 52 downloads
A Payoff to Second-Best Pragmatism: Rethinking Entity Classification for Foreign Companies14 New York University Journal of Law and Business (Nov. 2017) Forthcoming Jon Endean Simpson Thacher & Bartlett LLP Date Posted: May 13, 2017 Accepted Paper Series 14 downloads
The Stability of Tax Elasticities Over the Business Cycle in European CountriesMelisso Boschi and Stefano d'Addona Centre for Applied Macroeconomic Analysis (CAMA) and University of Roma Tre Date Posted: May 12, 2017 Working Paper Series 6 downloads
The New Global Politics of Sovereign International Tax: Space, Time, and Why BEPS is Not the Final FrontierMichael F. Nachtmann Motala Columbia University - School of Journalism, Students Date Posted: May 08, 2017 Working Paper Series 21 downloads
Global Tax Governance: What is Wrong and How to Fix it (Book Note)Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 63, No. 3, 2016 Michael F. Nachtmann Motala Columbia University - School of Journalism, Students Date Posted: May 05, 2017 Accepted Paper Series 19 downloads
Citizenship OverreachMichigan Journal of International Law, Forthcoming, Temple University Legal Studies Research Paper No. 2017-12 Peter J. Spiro Temple University - James E. Beasley School of Law Date Posted: April 22, 2017 Last Revised: May 12, 2017 Accepted Paper Series 137 downloads
Tax Treaties and the Taxation of Services in the Absence of Physical Presence41 Brook. J. Int'l L. 1143 (2016) Michael S. Kirsch Notre Dame Law School Date Posted: April 21, 2017 Accepted Paper Series 62 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
The Backfiring Effect of Auditing on Tax ComplianceWU International Taxation Research Paper Series No. 2017-05 Juan P. Mendoza, J. Wielhouwer and Erich Kirchler VU University Amsterdam, VU University Amsterdam and University of Vienna - Faculty of Psychology Date Posted: April 20, 2017 Working Paper Series 154 downloads
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 5 downloads
The Marketization of Tax SovereigntyTsilly Dagan Bar-Ilan University - Faculty of Law Date Posted: April 17, 2017 Last Revised: May 05, 2017 Working Paper Series 49 downloads
When Global Tax Reform Meets International Trade Rules: An Inquiry into the Intersection of the GATS and the BEPS PackageZhang Weiwei Graduate Institute of International and Development Studies Date Posted: April 09, 2017 Working Paper Series 24 downloads
State Aid, Tax Competition and BEPS: Comments on the European Commission's Decisions on Transfer Pricing RulingsUniversity of Leicester School of Law Research Paper No. 17/00 Saturnina Moreno González Sr. University of Castilla-La Mancha, School of Law Date Posted: April 06, 2017 Last Revised: May 22, 2017 Accepted Paper Series 67 downloads
Getting from Here to There: The Transition Tax Issue154 Tax Notes, March 27, 2017, at 69, U of Texas Law, Public Law Research Paper No. 671 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: May 16, 2017 Accepted Paper Series 98 downloads
Discretion in Tax LawDemin 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 15 downloads
The Role of the U.S. As a Tax Haven – Implications for EuropeAndres Knobel Tax Justice Network Date Posted: April 01, 2017 Working Paper Series 32 downloads
Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing CountriesWU 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 169 downloads
The Fisc and the Frontier: Approaches to Crossborder Charity in Australia and the UKThe 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 The University of Sydney Law School Date Posted: March 23, 2017 Accepted Paper Series 6 downloads
The G20 as the Global Agenda-Setter and Political Consensus Builder in Global Tax GovernanceMaastricht 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 131 downloads
Developing a Holistic Approach for Tackling Undeclared WorkDeveloping 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 13 downloads
Multinationals’ Tax Evasion: A Financial and Governance PerspectiveShumi 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 34 downloads
A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its LimitsU 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 241 downloads
Causation, Science and TaxationBret N. Bogenschneider University of Surrey - School of Law Date Posted: March 18, 2017 Last Revised: May 05, 2017 Working Paper Series 13 downloads
EU-US Trade and Investment Relations: Effects on Tax Evasion, Money Laundering and Tax TransparencyIn-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 36 downloads
Tax Avoidance, Income Diversion, and Shareholder Value: Evidence from a Quasi-Natural ExperimentSamer R. Semaan Purdue University - Krannert School of Management Date Posted: March 15, 2017 Working Paper Series 100 downloads
State Aid Special Report — Part 2: Legitimate ExpectationsTax 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 80 downloads
Special Tax Zones and the WTOU 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 141 downloads
The Need for a National Tax Tribunal Reviewing the National Tax Tribunal Act, 2005Harsh Mahaseth National Academy of Legal Studies and Research (NALSAR) University Date Posted: March 11, 2017 Working Paper Series 10 downloads
Background and Current Status of FATCALexisNexis® Guide to FATCA & CRS Compliance (5th ed., 2017) , Texas A&M University School of Law Legal Studies Research Paper No. 17-31, 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 Last Revised: June 08, 2017 Accepted Paper Series 484 downloads
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Austria and GermanyAccounting 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 54 downloads
Special Report on State Aid — Part 3: AppleTax 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 99 downloads |
