SSRN Tax Law: International & Comparative Tax eJournal

1.

Some Reflections on the OECD and the Sources of International Tax Principles

Reprinted from Tax Notes International, Volume 70, Number 12, June 17, 2013, p. 1195, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2013-03

Number of pages: 10 Posted: 03 Jul 2013 Last Revised: 02 Apr 2014

Working Paper Series

Hugh J. Ault

Boston College Law School

Downloads 9,461

2.

Are We Heading Towards a Corporate Tax System Fit for the 21st Century?

Fiscal Studies, Forthcoming, Oxford Legal Studies Research Paper No. 88/2014

Number of pages: 26 Posted: 03 Dec 2014

Accepted Paper Series

Michael P. Devereux and John Vella

Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation

Downloads 5,834

3.

Measuring Income Tax Evasion using Bank Credit: Evidence from Greece

Chicago Booth Research Paper No. 12-25, Fama-Miller Working Paper

Number of pages: 66 Posted: 17 Jul 2012 Last Revised: 28 Sep 2015

Working Paper Series

Nikolaos T. Artavanis, Adair Morse and Margarita Tsoutsoura

University of Massachusetts at Amherst, Isenberg School of Management, University of California, Berkeley - Haas School of Business and Cornell University

There are 2 versions of this paper

Downloads 5,595

4.

Double Tax Treaties: An Introduction

Number of pages: 15 Posted: 03 Dec 2007

Working Paper Series

Reuven S. Avi-Yonah

University of Michigan Law School

Downloads 5,147

5.

Tax Evasion and Tax Compliance

Number of pages: 23 Posted: 11 Nov 1998 Last Revised: 03 Feb 2010

Working Paper Series

Luigi A. Franzoni

University of Bologna - School of Economics, Management, and Statistics

There are 2 versions of this paper

Downloads 4,956

6.

Which Countries Become Tax Havens?

Number of pages: 30 Posted: 21 Dec 2006 Last Revised: 17 Jul 2009

Working Paper Series

Dhammika Dharmapala and James R. Hines Jr.

University of Chicago Law School and University of Michigan

There are 2 versions of this paper

Downloads 4,563

7.

'Competitiveness' Has Nothing to Do With It

144 Tax Notes 1055 (September 1, 2014), USC Legal Studies Research Papers Series No. 14-34, USC CLASS Research Paper No. 14-26

Number of pages: 16 Posted: 07 Aug 2014 Last Revised: 11 Sep 2014

Accepted Paper Series

Edward D. Kleinbard

USC Gould School of Law

Downloads 4,270

8.

iTax - Apple's International Tax Structure and the Double Non-Taxation Issue

British Tax Review 2014 No.1

Number of pages: 32 Posted: 19 Mar 2014 Last Revised: 27 Jul 2014

Accepted Paper Series

Antony Ting

University of Sydney

Downloads 3,873

9.

Goods and Services Tax (GST): A New Tax Reform in Malaysia

International Journal of Economics Business and Management Studies, 2(1), 12-19, January 2013

Number of pages: 8 Posted: 06 Jan 2013

Accepted Paper Series

Nor Hafizah Abdul Mansor and Azleen Ilias

Universiti Teknologi MARA (UiTM) and University Tenaga National - College of Business Management and Accounting

Downloads 3,870

10.

Are Cryptocurrencies 'Super' Tax Havens?

112 Michigan Law Review First Impressions 38 (2013)

Number of pages: 11 Posted: 05 Aug 2013 Last Revised: 05 Jul 2015

Accepted Paper Series

Omri Y. Marian

University of California, Irvine School of Law

Downloads 3,619

11.

Stateless Income

Florida Tax Review, Vol. 11, p. 699, 2011, USC CLEO Research Paper No. C11-1, USC Law Legal Studies Paper No. 11-6

Number of pages: 84 Posted: 26 Mar 2011 Last Revised: 12 Nov 2013

Accepted Paper Series

Edward D. Kleinbard

USC Gould School of Law

Downloads 3,549

12.

The Morality of Tax Avoidance

Creighton Law Review, Vol. 43, No. 3, pp. 693-745, 2010, Victoria University of Wellington Legal Research Paper No. 9/2012

Number of pages: 54 Posted: 29 Jul 2010 Last Revised: 08 Apr 2015

Accepted Paper Series

Zoë M. Prebble and John Prebble QC

University of British Columbia - Faculty of Law and Victoria University of Wellington - Faculty of Law

Downloads 3,492

13.

The Use and Interpretation of Tax Treaties in the Emerging World: Theory and Implications

British Tax Review, No. 4, 2008

Number of pages: 41 Posted: 26 Sep 2008

Accepted Paper Series

Eduardo A. Baistrocchi

London School of Economics - Law Department

Downloads 2,857

14.

Globalization, Tax Competition and the Fiscal Crisis of the Welfare State

A revised version of this working paper is in 113 Harvard Law Review, May, 2000.

Number of pages: 98 Posted: 18 Feb 2000

Accepted Paper Series

Reuven S. Avi-Yonah

University of Michigan Law School

Downloads 2,566

15.

International Tax as International Law

U of Michigan Law, Public Law Research Paper No. 41; Michigan Law and Economics Research Paper No. 04-007

Number of pages: 18 Posted: 11 Mar 2004

Working Paper Series

Reuven S. Avi-Yonah

University of Michigan Law School

Downloads 2,367

16.

Hard Law & Soft Law in International Taxation

Wisconsin International Law Journal, Vol. 25, No. 2, Summer 2007, Univ. of Wisconsin Legal Studies Research Paper No. 1049

Number of pages: 10 Posted: 01 Jun 2007

Accepted Paper Series

Allison Christians

McGill University - Faculty of Law

Downloads 2,231

17.

Equity Risk Incentives and Corporate Tax Aggressiveness

Journal of Accounting Research, Forthcoming

Number of pages: 48 Posted: 04 Feb 2009 Last Revised: 14 May 2014

Accepted Paper Series

Sonja O. Rego and Ryan J. Wilson

Indiana University - Kelley School of Business - Department of Accounting and University of Oregon - Lundquist College of Business

Downloads 2,227

18.

Debt and Equity: What's the Difference? A Comparative View

Max Planck Institute for Intellectual Property, Competition & Tax Law Research Paper No. 09-09

Number of pages: 99 Posted: 17 Sep 2009

Working Paper Series

Wolfgang Schoen, Tobias A. Beuchert, Astrid Roesener, Andreas Gerten, Maximilian Haag, Sabine Heidenbauer, Carsten Hohmann, Daniel Kornack, Nadia Lagdali, Lukas Mueller, Christine Osterloh-Konrad, Carlo Pohlhausen, Philipp Redeker and Erik Röder

Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Institute for Tax Law and Public Finance, Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Vienna University, Institute for Austrian and International Taxlaw, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, University of St. Gallen, Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Tax Law and Public Finance, HgCapital, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance

Downloads 2,208

19.

Through a Latte, Darkly: Starbucks's Stateless Income Planning

Tax Notes, June 24, 2013, pp. 1515-1535, USC CLEO Research Paper No. C13-9, USC Law Legal Studies Paper No. 13-10

Number of pages: 22 Posted: 14 May 2013 Last Revised: 06 Aug 2014

Accepted Paper Series

Edward D. Kleinbard

USC Gould School of Law

Downloads 2,139

20.

Multinational Transfer Pricing, Tax Arbitrage, and the Arm's Length Principle

Number of pages: 13 Posted: 07 Oct 2004

Working Paper Series

Chongwoo Choe and Charles E. Hyde

Monash University - Department of Economics and Independent

There are 2 versions of this paper

Downloads 2,083

21.

Value Added Tax Administration in Ethiopia: A Reflection of Problems

UNSW Law Research Paper No. 2009-27, Tax Research, Vol. 6, No. 2, pp. 145-168, 2008

Number of pages: 24 Posted: 16 Aug 2009

Accepted Paper Series

Wollela Abehodie Yesegat

University of New South Wales (UNSW)

Downloads 2,066

22.

Carbon Leakage Measures and Border Tax Adjustments Under WTO Law

Number of pages: 52 Posted: 23 Mar 2012

Working Paper Series

Joost Pauwelyn

Graduate Institute of International and Development Studies (IHEID)

Downloads 1,907

23.

The Demand for Tax Haven Operations

Number of pages: 27 Posted: 21 Sep 2004

Working Paper Series

Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.

Harvard Business School - Finance Unit, Harvard Business School and University of Michigan

Downloads 1,905

24.

Expectations and Expatriations: A Long-Run Event Study

U of Chicago, Public Law Working Paper No. 445

Number of pages: 51 Posted: 15 Aug 2013 Last Revised: 24 Apr 2017

Working Paper Series

Elizabeth Chorvat

University of Illinois College of Business Department of Accountancy

Downloads 1,897

25.

The Theory of International Tax Competition and Coordination

Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-06

Number of pages: 72 Posted: 18 Jul 2012 Last Revised: 09 Jul 2014

Working Paper Series

Michael Keen and Kai A. Konrad

International Monetary Fund (IMF) - Fiscal Affairs Department and Max Planck Institute for Tax Law and Public Finance

Downloads 1,860

26.

Cartelizing Taxes: Understanding the OECD’s Campaign Against 'Harmful Tax Competition'

Columbia Journal of Tax Law, Vol. 4, No. 1, 2013

Number of pages: 54 Posted: 28 Oct 2011 Last Revised: 16 Jul 2013

Accepted Paper Series

Andrew P. Morriss and Lotta Moberg

Texas A&M School of Law and William Blair

Downloads 1,809

27.

Controlled Foreign Company Regimes and Double Taxation

Asia Pacific Tax Bulletin, Vol. 12, pp. 3-5, 2006, Victoria University of Wellington Legal Research Paper No. 74/2015

Number of pages: 4 Posted: 14 May 2010 Last Revised: 10 Jun 2015

Accepted Paper Series

John Prebble QC

Victoria University of Wellington - Faculty of Law

Downloads 1,794

28.

The Transfer Pricing Problem: A Global Proposal for Simplification

Tax Lawyer, Summer 2006

Number of pages: 40 Posted: 03 Oct 2008

Accepted Paper Series

Eduardo A. Baistrocchi

London School of Economics - Law Department

Downloads 1,789

29.

Global Taxation of Cross Border E-Commerce Income

Virginia Tax Review, Vol. 31, No. 4, 2012

Number of pages: 56 Posted: 26 Jul 2012 Last Revised: 04 Mar 2016

Accepted Paper Series

Rifat Azam

Radzyner School of Law, Interdisciplinary Center Herzliya

Downloads 1,775

30.

Moving Money: International Financial Flows, Taxes, & Money Laundering

Hastings International and Comparative Law Review, Vol. 37, No. 1 - Winter 2014, U of Alabama Legal Studies Research Paper No. 2348144, Case Legal Studies Research Paper No. 2013-21

Number of pages: 123 Posted: 04 Nov 2013 Last Revised: 06 Jun 2014

Accepted Paper Series

Richard K. Gordon and Andrew P. Morriss

Case Western Reserve University School of Law and Texas A&M School of Law

Downloads 1,774

31.

LexisNexis® Guide to FATCA Compliance (Chapter 1, Background and Current Status of FATCA)

LEXISNEXIS® GUIDE TO FATCA COMPLIANCE, LexisNexis®, 2d Edition, 2014, Thomas Jefferson School of Law Research Paper No. 2457671,

Number of pages: 58 Posted: 09 Jul 2014

Accepted Paper Series

William Byrnes, Denis Kleinfeld and Alberto Gil Soriano

Texas A&M University School of Law, Independent and Uría Menéndez Abogados, S.L.P.

Downloads 1,724

32.

Fairness and Taxation in a Globalized World

Number of pages: 18 Posted: 26 Feb 2015

Working Paper Series

Sigrid Hemels

Erasmus University Rotterdam (EUR) - Erasmus School of Law

Downloads 1,691

33.

Beyond FATCA: An Evolutionary Moment for the International Tax System

Number of pages: 64 Posted: 01 Feb 2012 Last Revised: 16 Feb 2012

Working Paper Series

Itai Grinberg

Georgetown University Law Center

Downloads 1,678

34.

Tax Competition, Tax Arbitrage, and the International Tax Regime

U of Michigan Law & Economics, Olin Working Paper No. 07-001, U of Michigan Public Law Working Paper No. 73

Number of pages: 41 Posted: 14 Jan 2007

Working Paper Series

Reuven S. Avi-Yonah

University of Michigan Law School

Downloads 1,665

35.

The Lessons of Stateless Income

Tax Law Review, Vol. 65, p. 99, 2011, USC CLEO Research Paper No. C11-2, USC Law Legal Studies Paper No. 11-7

Number of pages: 75 Posted: 26 Mar 2011 Last Revised: 12 Nov 2013

Accepted Paper Series

Edward D. Kleinbard

USC Gould School of Law

Downloads 1,660

36.

Comparative Income Taxation: A Structural Analysis. 2nd edition

Boston College Legal Studies Paper No. 50

Number of pages: 3 Posted: 15 Nov 2004

Accepted Paper Series

Hugh J. Ault and Brian J. Arnold

Boston College Law School and Goodmans LLP Toronto

Downloads 1,607

37.

Dividends and Politics (Revised)

ECGI - Law Working Paper No. 24/2004, UCLA School of Law, Law-Econ Research Paper No. 04-17

Number of pages: 68 Posted: 05 Feb 2005

Working Paper Series

Steven A. Bank, Marc Goergen and Brian R. Cheffins

University of California, Los Angeles (UCLA) - School of Law, Cardiff University - Cardiff Business School and University of Cambridge - Faculty of Law

Downloads 1,550

38.

Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries

UCLA Law Review, Vol. 52, 2005, UCLA School of Law, Law-Econ Research Paper No. 05-22

Number of pages: 72 Posted: 20 Sep 2005

Accepted Paper Series

Eric M. Zolt and Richard M. Bird

University of California, Los Angeles (UCLA) - School of Law and University of Toronto - Joseph L. Rotman School of Management

Downloads 1,505

39.

Interest Deduction, Corporate Groups and Tax Jurisdictions: A Hitchhiker's Guide to an Aspect of the BEPS Project

Asia-Pacific Tax Bulletin, March/April 2014, 103-107

Number of pages: 5 Posted: 01 Sep 2014 Last Revised: 31 May 2015

Accepted Paper Series

Yoshihiro Masui

The University of Tokyo, Graduate Schools for Law and Politics

Downloads 1,482

40.

Does the Use of General Anti-Avoidance Rules to Combat Tax Avoidance Breach Principles of the Rule of Law?

Saint Louis University Law Journal, Vol. 55, Sanford E. Sarasohn Memorial Conference on Critical Issues in International and Comparative Taxation, 2010, Victoria University of Wellington Legal Research Paper No. 8/2012

Number of pages: 26 Posted: 14 Dec 2009 Last Revised: 13 Feb 2012

Accepted Paper Series

Rebecca Prebble and John Prebble QC

Government of New Zealand - Treasury and Victoria University of Wellington - Faculty of Law

Downloads 1,461

41.

Taxation and Public Finance in a Transition Economy: A Case Study of Russia

Number of pages: 13 Posted: 28 Dec 2003

Working Paper Series

Galina Preobragenskaya and Robert W. McGee

Abu Dhabi University - Department of Accounting and Fayetteville State University - Department of Accounting

Downloads 1,447

42.

Tax Evasion and Ethics: A Demographic Study of 33 Countries

Number of pages: 20 Posted: 27 Oct 2006

Working Paper Series

Robert W. McGee and Michael Tyler

Fayetteville State University - Department of Accounting and Barry University - Andreas School of Business

Downloads 1,434

43.

The Tax Treaties Myth

Journal of International Law and Politics, Vol. 32, No. 939, 2000

Number of pages: 54 Posted: 28 Mar 2003

Accepted Paper Series

Tsilly Dagan

Bar-Ilan University - Faculty of Law

Downloads 1,430

44.

Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal

Taxes - The Tax Magazine, Forthcoming

Number of pages: 24 Posted: 21 Nov 2007 Last Revised: 10 Feb 2008

Accepted Paper Series

Lawrence Lokken

University of Florida College of Law

Downloads 1,391

45.

On Transfer Pricing Conceptual Thoughts on the Nature of the Multinational Firm

IIMA Working Paper No. 2005-11-03

Number of pages: 20 Posted: 11 Jan 2006

Working Paper Series

Markus Brem and Thomas Alexander Tucha

GTP GlobalTransferPricing Business Solutions GmbH and SAVYVA GmbH

Downloads 1,367

46.

The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond

Number of pages: 40 Posted: 07 Nov 2015 Last Revised: 19 Jun 2016

Working Paper Series

Kimberly A. Clausing

Reed College - Department of Economics

Downloads 1,356

47.

Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law

Bulletin for International Taxation, April 2008, Victoria University of Wellington Legal Research Paper No. 34/2013

Number of pages: 21 Posted: 22 Sep 2009 Last Revised: 06 Aug 2013

Accepted Paper Series

Zoë M. Prebble and John Prebble QC

University of British Columbia - Faculty of Law and Victoria University of Wellington - Faculty of Law

Downloads 1,341

48.

Fat Taxes in the European Union between Fiscal Austerity and the Fight Against Obesity

European Journal of Risk Regulation, Issue 4, 2011

Number of pages: 10 Posted: 19 Oct 2011

Accepted Paper Series

Alberto Alemanno and Ignacio Carreno

HEC Paris and FratiniVergano-European Lawyers

Downloads 1,335

49.

Financial and Tax Accounting: Transparency and 'Truth'

TAX AND CORPORATE GOVERNANCE, Schön, ed., Springer Science, 2008 , Oxford Legal Studies Research Paper No. 2/2008,

Number of pages: 34 Posted: 21 Jan 2008

Accepted Paper Series

Judith Freedman

University of Oxford - Faculty of Law

Downloads 1,314

50.

Efficiency in Private Control Sales – The Case for Mandatory Bids

LSE Legal Studies Working Paper No. 8/2010

Number of pages: 43 Posted: 14 Jun 2010 Last Revised: 28 Feb 2012

Working Paper Series

Edmund‐Philipp Schuster

London School of Economics - Law Department

Downloads 1,293

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