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Tax Law: International & Comparative Tax eJournal
577,496 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 3,063
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Incl. Electronic Paper Delineating the Fiscal Borders of Australia's Non-Profit Tax Concessions
eJournal of Tax Research, Vol. 14, No. 3, pp. 741-765, 2016, Sydney Law School Research Paper No. 17/27
Natalie Silver, Myles McGregor-Lowndes and Julie-Anne Tarr
The University of Sydney Law School, Queensland University of Technology - QUT Business School and Queensland University of Technology - School of Accountancy
Date Posted: March 24, 2017
Accepted Paper Series
1 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 The University of Sydney Law School
Date Posted: March 23, 2017
Accepted Paper Series
2 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
52 downloads

Incl. Electronic Paper Should Tax Incentives for Charitable Giving Stop at Australia's Borders?
Sydney Law Review, Vol. 38, No. 1, pp. 85-120, 2016, Sydney Law School Research Paper No. 17/24
Natalie Silver, Myles McGregor-Lowndes and Julie-Anne Tarr
The University of Sydney Law School, Queensland University of Technology - QUT Business School and Queensland University of Technology - School of Accountancy
Date Posted: March 22, 2017
Accepted Paper Series
2 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
1 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
6 downloads

Incl. Electronic Paper A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits
Reuven S. Avi-Yonah and Haiyan Xu
University of Michigan Law School and Univereity of Michigan Law School
Date Posted: March 20, 2017
Working Paper Series
52 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 18, 2017
Accepted Paper Series
9 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
30 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
28 downloads

Incl. Electronic Paper Special Tax Zones and the WTO
Reuven S. Avi-Yonah and Martin Vallespinos
University of Michigan Law School and University of Michigan Law School
Date Posted: March 12, 2017
Working Paper Series
73 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
4 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
232 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
24 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
26 downloads

Incl. Electronic Paper Holding U.S. Corporations Accountable: The Convergence of U.S. International Tax Policy and International Human Rights
Jacqueline Lainez
University of the District of Columbia - David A. Clarke School of Law
Date Posted: March 05, 2017
Working Paper Series
11 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
65 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
52 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
11 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
11 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
74 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
15 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
6 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
118 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
87 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
53 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
26 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
106 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
30 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
17 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
27 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
115 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
54 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
40 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
151 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
34 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
22 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
194 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
80 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
17 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
160 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
72 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
16 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
16 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
15 downloads


 

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