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Tax Law: International & Comparative Tax eJournal
599,767 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
Showing Papers 1 - 50 of 3,096
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Incl. Electronic Paper Two Little Known Tax Treaties Will Lead to Substantially More Identity Theft, Crime, Industrial Espionage, and Suppression of Political Dissidents
The Heritage Foundation, Backgrounder No 3087, December 2015
David R Burton
The Heritage Foundation
Date Posted: June 26, 2017
Accepted Paper Series
3 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper The Attribution of Profits to Permanent Establishments: Testing the Interaction of Domestic Taxation Laws and Tax Treaties in Practice
British 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

Incl. Electronic Paper The Case against BEPS – Lessons for Coordination
Mindy Herzfeld
University of Florida Levin College of Law
Date Posted: June 14, 2017
Working Paper Series
133 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper Can Tax Drive Capital Investment?
Phuong Dung Le
RMIT University
Date Posted: June 03, 2017
Working Paper Series
7 downloads

Incl. Electronic Paper Technology and Online Beneficial Ownership Registries: Easier to Create Companies and Better at Preventing Financial Crimes
Andres Knobel
Tax Justice Network
Date Posted: June 01, 2017
Working Paper Series
10 downloads

Incl. Electronic Paper The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax Havens
Working 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

Incl. Electronic Paper Tax Exceptionalism: A UK Perspective
3(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

Incl. Electronic Paper The Deterrence Effect of Whistleblowing - An Event Study of Leaked Customer Information from Banks in Tax Havens
EPRU 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

Incl. Electronic Paper Tax Treaty Aspects of the McDonald's State Aid Investigation
Tax 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

Incl. Electronic Paper Taxation, Competitiveness, and Inversions: A Response to Kleinbard
Tax 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

Incl. Electronic Paper Ruling the World: Generating International Tax Norms in the Era of Globalization and BEPS
Suffolk 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

Incl. Electronic Paper 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

Incl. Electronic Paper Payroll Tax & the Blockchain
Tax 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

Incl. Electronic Paper 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

Incl. Electronic Paper A Payoff to Second-Best Pragmatism: Rethinking Entity Classification for Foreign Companies
14 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

Incl. Electronic Paper The Stability of Tax Elasticities Over the Business Cycle in European Countries
Melisso 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

Incl. Electronic Paper The New Global Politics of Sovereign International Tax: Space, Time, and Why BEPS is Not the Final Frontier
Michael F. Nachtmann Motala
Columbia University - School of Journalism, Students
Date Posted: May 08, 2017
Working Paper Series
21 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper Citizenship Overreach
Michigan 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

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
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

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 University of Vienna - Faculty of Psychology
Date Posted: April 20, 2017
Working Paper Series
154 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
5 downloads

Incl. Electronic Paper The Marketization of Tax Sovereignty
Tsilly Dagan
Bar-Ilan University - Faculty of Law
Date Posted: April 17, 2017
Last Revised: May 05, 2017
Working Paper Series
49 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
24 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. 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

Incl. Electronic Paper Getting from Here to There: The Transition Tax Issue
154 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

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
15 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
32 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
169 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
6 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
131 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
13 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
34 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
241 downloads

Incl. Electronic Paper Causation, Science and Taxation
Bret N. Bogenschneider
University of Surrey - School of Law
Date Posted: March 18, 2017
Last Revised: May 05, 2017
Working Paper Series
13 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
36 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
100 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
80 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
141 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
10 downloads

Incl. Electronic Paper Background and Current Status of FATCA
LexisNexis® 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

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
54 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
99 downloads


 

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