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Tax Law: International & Comparative Tax eJournal
569,153 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
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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
Working Paper Series
2 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
11 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
Date Posted: February 17, 2017
Working Paper Series
6 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
Date Posted: February 17, 2017
Accepted Paper Series
5 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
9 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
9 downloads

Incl. Electronic Paper Leak-Driven Law
Shu-Yi Oei and Diane M. Ring
Tulane Law School and Boston College - Law School
Date Posted: February 16, 2017
Working Paper Series
41 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
8 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
William Byrnes
Texas A&M University School of Law
Date Posted: February 15, 2017
Working Paper Series
116 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
14 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
9 downloads

Incl. Electronic Paper Destination-Based Cash Flow Taxation
Oxford University Centre for Business Taxation WP 17/01
Alan J. Auerbach, Michael P. Devereux, Michael Keen and John Vella
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University, International Monetary Fund (IMF) - Fiscal Affairs Department and Oxford University Centre for Business Taxation
Date Posted: February 13, 2017
Working Paper Series
62 downloads

Incl. Electronic Paper BEPS Hybrid Entities Proposal: A Slippery Slope, Especially for Developing Countries
Tax Notes International, Vol. 85, No. 4, 2017
Dhruv Sanghavi
Maastricht University, Faculty of Law
Date Posted: February 12, 2017
Working Paper Series
13 downloads

Incl. Electronic Paper National Treatment under GATT Article III:2 and its Applicability in the Context of Korea's FTAs
Journal of International Economic Studies, Vol. 12(1), 2008
Sherzod Shadikhodjaev
KDI School of Public Policy and Management
Date Posted: February 10, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper Country-by-Country Reporting: Tension between Transparency and Tax Planning
ZEW - Centre for European Economic Research Discussion Paper No. 17-008
Maria Theresia Evers, Ina Meier and Christoph Spengel
Centre for European Economic Research (ZEW), University of Mannheim and Centre for European Economic Research (ZEW)
Date Posted: February 08, 2017
Working Paper Series
40 downloads

Incl. Electronic Paper Tax and Superannuation Literacy: Australian and New Zealand Perspectives
(2016) 22(4) New Zealand Journal of Taxation Law and Policy 327-345
Toni Chardon, Mark Brimble and Brett Freudenberg
University of Southern Queensland, Griffith University - School of Accounting, Banking and Finance - Nathan and Logan Campuses and Griffith University - Griffith Business School
Date Posted: February 08, 2017
Accepted Paper Series
9 downloads

Incl. Electronic Paper The EU Apple Case: Who Has a Dog in the Fight?
Tax Notes, Vol. 154, No. 2, 2017, Tax Notes International, Vol. 85, No. 2, 2017, BYU Law Research Paper No. 17-04
J. Clifton Fleming Jr.
Brigham Young University - J. Reuben Clark Law School
Date Posted: February 08, 2017
Last Revised: February 21, 2017
Accepted Paper Series
121 downloads

Incl. Electronic Paper The Trouble with Tax Competition: From Practice to Theory
Lilian V. Faulhaber
Georgetown University Law Center
Date Posted: February 07, 2017
Working Paper Series
49 downloads

Incl. Electronic Paper The Categorisation of Tax Jurisdictions in Comparative Tax Law Research
Erasmus Law Review, Vol. 9, No. 4, 2016
Renate Buijze
Erasmus University Rotterdam (EUR), Erasmus School of Law, Students
Date Posted: January 26, 2017
Accepted Paper Series
14 downloads

Taxation of Workers in Europe
Maria Hilling and Joerg Manfred Moessner
Lund University - Faculty of Law and Independent
Date Posted: January 18, 2017
Working Paper Series

Incl. Electronic Paper Free Movement and Tax Treaties in the Internal Market
Maria Hilling
Lund University - Faculty of Law
Date Posted: January 17, 2017
Working Paper Series
12 downloads

Incl. Electronic Paper 'The 'Active Trade or Business' Exception of the Limitation on Benefits Clause'
Chapter in, M. Lang et al. (Eds.) "Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention", Linde (2016).
Romero J.S. Tavares
Wirtschaftsuniversität Wien
Date Posted: January 17, 2017
Accepted Paper Series
12 downloads

Incl. Electronic Paper Impact of OECD/G20 BEPS Project Outcomes on Tax Competition (Focusing on MNCs Doing Business in Russia)
Nikolai Milogolov
Gaidar Institute for Economic Policy
Date Posted: January 17, 2017
Working Paper Series
46 downloads

Incl. Electronic Paper Sistemas De Resolución Alternativa De Conflictos (ADR) En Derecho Tributario Español Y Comparado. Propuestas Para Latinoamérica Y España (Alternative Dispute Resolution (ADR) in Spanish and Comparative Tax Law. Proposal for Latin America and Spain)
REVISTA DERECHO DEL ESTADO, No. 37, julio-diciembre de 2016
Eva Andres Aucejo
University of Barcelona
Date Posted: January 13, 2017
Accepted Paper Series
5 downloads

Incl. Electronic Paper Elements of Comparative Law on Excise Duty
Social Economic Debates, Volume 5, Issue 1, 2016
Marius Eugen Radu
Dimitrie Cantemir Christian University
Date Posted: January 13, 2017
Accepted Paper Series
7 downloads

European and International Tax Cooperation: Legal Basis, Practice, Burden of Proof, Legal Protection and Requirements
Bulletin for Intenational Taxation, pp. 88-98
Roman Seer and Isabel Gabert
University of Bochum - Faculty of Law and Independent
Date Posted: January 06, 2017
Working Paper Series

Incl. Electronic Paper Implications on Transfer Pricing Rules in Adopting IFRS
Debora De Souza Correa Talutto
Independent
Date Posted: December 30, 2016
Working Paper Series
13 downloads

Role of Tax Haven and Its Effect on Economy in DTAA: Issue of Treaty Shopping
Shreya Solenkey
Galgotias University, School of Law
Date Posted: December 29, 2016
Working Paper Series

Incl. Electronic Paper Bank Secrecy - Pillar for Performance of Tax Havens
Social Economic Debates, Volume 5, Issue 2, 2016
Marius Eugen Radu
Dimitrie Cantemir Christian University
Date Posted: December 28, 2016
Accepted Paper Series
11 downloads

Incl. Electronic Paper The Other Eighty Percent: Private Investment Funds, International Tax Avoidance, and Tax-Exempt Investors
Brigham Young University Law Review, Vol. 2016, 2016, UC Irvine School of Law Research Paper No. 2017-10
Omri Y. Marian
University of California, Irvine School of Law
Date Posted: December 27, 2016
Last Revised: February 14, 2017
Accepted Paper Series
172 downloads

Incl. Electronic Paper Bureacracy in Treaty Making Process & Tax Treatises Domestication in Nigeria
Adeyemi Utman Aladesawe
University of South Africa, Students
Date Posted: December 22, 2016
Working Paper Series
4 downloads

Incl. Electronic Paper Countering Harmful Tax Competition and Treaty Abuse Under BEPS: Nigerian Perspective
Adeyemi Utman Aladesawe
University of South Africa, Students
Date Posted: December 22, 2016
Working Paper Series
14 downloads

Recent Development in Exchange of Information within the EU for Tax Matters
EC Tax Review, pp. 66-77
Roman Seer
University of Bochum - Faculty of Law
Date Posted: December 21, 2016
Accepted Paper Series

Incl. Electronic Paper Theoretical Perspectives on Ethical Dilemmas in Globalization and International Taxation
Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016
George Joseph
University of Massachusetts Lowell - The Robert J. Manning School of Business
Date Posted: December 21, 2016
Accepted Paper Series
36 downloads

Incl. Electronic Paper The Effective Income Tax Experience of U.S. and Non-U.S. Multinationals
Eric J. Allen and Susan C. Morse
University of Southern California - Leventhal School of Accounting and University of Texas at Austin - School of Law
Date Posted: December 20, 2016
Working Paper Series
97 downloads

Incl. Electronic Paper Princip proporcionality a jeho uplatnění v daních - vybrané poznámky z jurisprudence a komparatistiky (Applying the Principle of Proportionality in Taxes - Selected Remarks of Jurisprudence and Comparative Law)
Daně a právo, 2015(3), ISSN 1801-6006,
Roman Landgráf
Charles University in Prague - Law Faculty
Date Posted: December 20, 2016
Accepted Paper Series
7 downloads

Incl. Electronic Paper Destination-Based Cash-Flow Taxation: A Critical Appraisal
University of Toronto Law Journal, 67:2 (2017)
Wei Cui
University of British Columbia (UBC) - Faculty of Law
Date Posted: December 19, 2016
Last Revised: January 03, 2017
Accepted Paper Series
333 downloads

Incl. Electronic Paper Interaction between Tax Treaties and Domestic Law in Japan – The Role of a Coordinating Statute
New York University ed., ITP@20, 335-347 (2016),
Yoshihiro Masui
The University of Tokyo, Graduate Schools for Law and Politics
Date Posted: December 16, 2016
Accepted Paper Series
30 downloads

Alcune Questioni Poste Dalle Convenzioni Contro Le Doppie Imposizioni (Double Taxation Treaty Issues)
West, C. & Roeleveld, J. 2011. Alcune questioni poste dalle convenzioni contro le doppie imposizioni (Double Taxation Treaty Issues). (In Benazzi, A. & Saccardo, N. (eds.), La Tassazione dei calciatori (The Taxation of Soccer Players), Parma, Italy: Wolters Kluwer: p147-169 and 261-28. ISBN: 978-8
Craig West and Jennifer Jeanne Roeleveld
University of Cape Town (UCT) and Independent
Date Posted: December 13, 2016
Accepted Paper Series

Incl. Electronic Paper Status Quo of South African Tax Treaty Policy
Status Quo of South African Tax Treaty Policy (南非现行税收协定政策考察), International Taxation in China, Issue 11 (ISSN: 2095-6126), 2016,
Craig West
University of Cape Town (UCT)
Date Posted: December 09, 2016
Last Revised: January 05, 2017
Accepted Paper Series
11 downloads

Incl. Electronic Paper Can a Cost Sharing Arrangement Prevent a Tax Shelter Label?
Jeffery M. Kadet
University of Washington - School of Law
Date Posted: December 09, 2016
Working Paper Series
24 downloads

Incl. Electronic Paper U.S. Tax Policy on Taxing Citizens and Residents Abroad: A Closer Look
Tax Notes International, Vol. 42, No. 12, 2006
Paula N. Singer
Vacovec, Mayotte & Singer LLP
Date Posted: December 08, 2016
Accepted Paper Series
15 downloads

Incl. Electronic Paper The Macroeconomic Effects of Progressive Taxes and Welfare
DIW Berlin Discussion Paper No. 1626
Philipp Engler and Wolfgang Strehl
German Institute for Economic Research (DIW Berlin) - Macro Analysis and Forecasting and Free University of Berlin (FUB)
Date Posted: December 06, 2016
Working Paper Series
16 downloads

Incl. Electronic Paper Ariadne in the South: New Zealand International Taxation of Passive Trust Income
New Zealand Journal of Taxation Law and Policy, 2017, Forthcoming, Sydney Law School Research Paper No. 16/101
Mark Brabazon
The University of Sydney Law School
Date Posted: December 06, 2016
Accepted Paper Series
23 downloads

Incl. Electronic Paper Factual Indeterminacy in International Tax Law
BRICS Law Journal, Volume III (2016) Issue 3
Bret N. Bogenschneider
University of Surrey - School of Law
Date Posted: December 04, 2016
Accepted Paper Series
34 downloads

Incl. Electronic Paper How Countries Should Share Tax Information
Queen's University Legal Research Paper No. 2016-080
Arthur J. Cockfield
Queen's University - Faculty of Law
Date Posted: December 01, 2016
Working Paper Series
136 downloads

Incl. Electronic Paper New Zealand Branch Report, Subject 1: Assessing BEPS: Origins, Standards and Responses
FA 2017 Rio de Janeiro Congress
Craig Elliffe, Carmel Peters and Peter Vial
University of Auckland - Faculty of Law, Independent and University of Auckland - Department of Commercial Law
Date Posted: November 30, 2016
Working Paper Series
15 downloads

Incl. Electronic Paper Taxing Remote Sales in the Digital Age: A Global Perspective
65 American University Law Review 1195 (2016)., University of Georgia School of Law Legal Studies Research Paper No. 2016-42, Dean Rusk International Law Center Research Paper No. 2016-19
Walter Hellerstein
University of Georgia School of Law
Date Posted: November 29, 2016
Accepted Paper Series
64 downloads

Incl. Electronic Paper Determining the Place of Supply Or The Place of Use and Consumption Of Imported Services for Valueadded Tax Purposes: Some Lessons For South Africa from the European Union
(2013) 25 SA MERC LJ
Stephanus P van Zyl
University of South Africa
Date Posted: November 25, 2016
Accepted Paper Series
8 downloads

Incl. Electronic Paper Current Issues in Cross Border Taxation and Investment in the State of Israel
International Tax & Development: A Comparative Study (Karen B. Brown Ed, Sringer Publishing) (2015)
Tamir Shanan, Sagit Leviner and Moran Harari
College of Management, Ono Academic College Faculties of Law & Business Administration and Tax Justice Network
Date Posted: November 25, 2016
Last Revised: January 13, 2017
Working Paper Series
54 downloads


 

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