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
Boston College Law School
Downloads
11,917
2.
Taxing Multinationals in Europe
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-11
Number of pages: 30
Posted: 06 Dec 2012
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
3,532
3.
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
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 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 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
2,308
4.
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
International Monetary Fund (IMF) - Fiscal Affairs Department and Max Planck Institute for Tax Law and Public Finance
Downloads
2,256
5.
Strategy in Contests - An Introduction
WZB-Markets and Politics Working Paper No. SP II 2007-01
Number of pages: 132
Posted: 01 Feb 2007
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads
1,194
6.
Taxation and State Aid Law in the European Union
Common Market Law Review, Vol. 36, No. 4, pp. 911-936, 1999
Number of pages: 26
Posted: 10 Jun 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
1,009
7.
The International Dimension of Issuer Liability - Liability and Choice of Law from a Transatlantic Perspective
Oxford Journal of Legal Studies, Vol. 31, p. 23, 2011, Max Planck Institute for Intellectual Property, Competition & Tax Law Research Paper No. 10-05, University of Oxford Legal Studies Research Paper No. 37/2010
Number of pages: 40
Posted: 12 Apr 2010
Last Revised: 18 Mar 2011
Accepted Paper Series
University of Hamburg - Institute of Law & Economics and University of Regensburg - Faculty of Law
Downloads
873
8.
Regulating Trading Practices
Oxford University Press, The Oxford Handbook of Financial Regulation, pp. 596-630, 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-8, Max Planck Private Law Research Paper No. 15/24
Number of pages: 55
Posted: 08 Aug 2014
Last Revised: 07 Dec 2015
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads
857
9.
International Tax Coordination for a Second-Best World (Part I)
World Tax Journal, Vol. 1, No. 1, pp. 67-114, September 2009
Number of pages: 48
Posted: 15 Apr 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
841
10.
Transfer Pricing – Business Incentives, International Taxation and Corporate Law
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-05
Number of pages: 19
Posted: 24 Jan 2011
Last Revised: 31 Oct 2011
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
730
11.
Debt and Equity in Domestic and International Tax Law — A Comparative Policy Analysis
Reprinted from British Tax Review (BTR), 2014, Nr. 2, p. 146 - 217. © Thomson Reuters (Professional) UK Limited and Contributors and Schön, Wolfgang /et.al., Working Paper of the Max Planck Institute for Tax Law and Public Finance 2014-09,
Number of pages: 75
Posted: 08 Jul 2014
Last Revised: 14 Jul 2014
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law, Max Planck Institute for Tax Law and Public Finance, University of Cologne, Max Planck Institute for Tax Law and Public Finance, University of Groningen - Faculty of Law, 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, Independent, 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, Freshfields Bruckhaus Deringer LLP, University of St. Gallen, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance, Independent, HgCapital, Max Planck Institute for Tax Law and Public Finance, Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads
721
12.
Transfer Pricing Issues of BEPS in the Light of EU Law
Reprinted from British Tax Review (BTR), 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-9
Number of pages: 15
Posted: 09 Sep 2015
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
686
13.
Ten Questions About Why and How to Tax the Digitalized Economy
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2017-11
Number of pages: 31
Posted: 21 Dec 2017
Last Revised: 21 Dec 2017
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
667
14.
Destination-Based Income Taxation and WTO Law: A Note
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-3
Number of pages: 18
Posted: 04 Feb 2016
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
660
15.
Auditor's Liability and its Impact on the European Financial Markets
Cambridge Law Journal, Vol. 67, No. 1, pp. 62-68, 2008
Number of pages: 7
Posted: 02 Nov 2008
Accepted Paper Series
Max Planck Institute for Comparative and International Private Law, University of Regensburg - Faculty of Law, Max Planck Institute for Comparative and International Private Law, Erasmus University Rotterdam (EUR) - Rotterdam Institute of Law and Economics, University of Marburg - Faculty of Law and Max Planck Institute for Comparative and International Private Law
Downloads
659
16.
Corporate Disclosure in a Competitive Environment - the Ecj's Axel Springer Case and the Quest for a European Framework for Mandatory Disclosure
ECGI - Law Working Paper No. 55/2006
Number of pages: 47
Posted: 03 Mar 2006
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
629
17.
International Taxation of Risk
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-03
Number of pages: 31
Posted: 01 Mar 2014
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
556
18.
Proposal for an Enhanced CCTB as Alternative to a CCCTB with Formulary Apportionment
World Tax Journal, Volume 4, Issue 2, June 2012, pp. 125-150, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-01
Number of pages: 28
Posted: 29 Feb 2012
Last Revised: 27 May 2013
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads
543
19.
International Governance Through Soft Law: The Case of the OECD Transfer Pricing Guidelines
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-05
Number of pages: 34
Posted: 04 Jul 2012
Last Revised: 04 Jul 2012
Working Paper Series
Universitat Pompeu Fabra - Department of Law
Downloads
542
20.
Tax Legislation and the Notion of Fiscal Aid – A Review of Five Years of European Jurisprudence
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-14
Number of pages: 19
Posted: 22 Dec 2015
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
535
21.
Transfer Pricing, the Arm’s Length Standard and European Union Law
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-08
Number of pages: 45
Posted: 22 Sep 2011
Last Revised: 31 Oct 2011
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
533
22.
International Accounting Standards - A Starting Point for a Common European Tax Base?
European Taxation, Vol. 44, No. 10, 2004, p. 426-440
Number of pages: 15
Posted: 17 May 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
518
23.
Group Taxation and the CCCTB
Tax Notes International, Vol. 48, No. 11, pp. 1063-1080, 2007
Number of pages: 39
Posted: 15 Apr 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
481
24.
The Merger Paradox and Why Aspiration Levels Let it Fail in the Laboratory
Number of pages: 43
Posted: 23 Jun 2001
Working Paper Series
University College London - Department of Economics, Max Planck Institute for Tax Law and Public Finance, University of Vienna, Department of Economics & VCEE and Heinrich Heine University Dusseldorf - Department of Economics
There are 2 versions of this paper
The Merger Paradox and Why Aspiration Levels Let it Fail in the Laboratory
Number of pages: 43
Posted: 23 Jun 2001
Downloads
451
The Merger Paradox and Why Aspiration Levels Let it Fail in the Laboratory
Economic Journal, Vol. 117, No. 522, pp. 1073-1095, July 2007
Number of pages: 23
Posted: 08 Jul 2007
Downloads
25
Downloads
451
25.
Roman Business Associations
Oxford University Press, Roman Law and Economics, Forthcoming, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-10, Max Planck Private Law Research Paper No. 16/10
Number of pages: 52
Posted: 30 Jul 2014
Last Revised: 12 Nov 2017
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads
411
26.
Free Movement of Capital and Freedom of Establishment
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-3
Number of pages: 29
Posted: 16 Jun 2015
Last Revised: 25 Jun 2015
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
377
27.
Discounts and Consumer Search Behavior: The Role of Framing
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-11
Number of pages: 32
Posted: 28 Sep 2011
Last Revised: 31 Oct 2011
Working Paper Series
University of Adelaide and Lingnan (University) College, Sun Yat-sen University
Downloads
373
28.
Playing Different Games? Regulatory Competition in Tax and Company Law Compared
Common Market Law Review, Vol. 42, No. 2, pp. 331-335, 2005
Number of pages: 40
Posted: 16 Apr 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
314
29.
Fighting Multiple Tax Havens
Journal of International Economics, Forthcoming, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-01
Number of pages: 30
Posted: 30 Dec 2010
Last Revised: 29 Apr 2014
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
There are 2 versions of this paper
Fighting Multiple Tax Havens
Journal of International Economics, Forthcoming, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-01
Number of pages: 30
Posted: 30 Dec 2010
Last Revised: 29 Apr 2014
Downloads
298
Fighting Multiple Tax Havens
CESifo Working Paper Series No. 3195
Number of pages: 33
Posted: 08 Oct 2010
Downloads
233
Downloads
298
30.
Adam Smith on the Joint Stock Company
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-1
Number of pages: 59
Posted: 25 Jan 2016
Last Revised: 02 Feb 2016
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads
292
31.
Attribution of Profits to PEs and the OECD 2006 Report
Tax Notes International, Vol. 46, No. 10, pp. 1059-1072, 2007
Number of pages: 33
Posted: 04 May 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
267
32.
Capital Gains Taxation in Germany
British Tax Review No. 6, pp. 620-627, 2005
Number of pages: 13
Posted: 04 Mar 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
264
33.
Neutrality and Territoriality — Competing or Converging Concepts in European Tax Law?
Bulletin for International Taxation April/May 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-01
Number of pages: 25
Posted: 09 Jun 2015
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
259
34.
Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data
DIW Berlin Discussion Paper No. 855
Number of pages: 28
Posted: 09 Jul 2009
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and German Institute for Economic Research (DIW Berlin)
Downloads
250
35.
Bargaining Over Tax Information Exchange
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-02
Number of pages: 37
Posted: 29 Feb 2012
Last Revised: 04 Jul 2012
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads
247
36.
Regulation and Taxation of the Financial Markets
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-8
Number of pages: 25
Posted: 05 May 2016
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
237
37.
Can Strategic Uncertainty Help Deter Tax Evasion? An Experiment on Auditing Rules
Journal of Economic Psychology, Volume 40 (2014), Special Issue (February), 161-174.
, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2011-21
Number of pages: 14
Posted: 28 Dec 2011
Last Revised: 30 Apr 2014
Accepted Paper Series
Tilburg University - Department of Economics and City University London - Cass Business School
Downloads
223
38.
Eliminating Regulatory Reliance on Credit Ratings: Restoring the Strength of Reputational Concerns
Published in Stanford Law & Policy Review, Vol. 24, No. 1, 2013, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-07
Number of pages: 59
Posted: 31 Jul 2012
Last Revised: 14 Aug 2015
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads
211
39.
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Number of pages: 38
Posted: 26 Aug 2010
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and German Institute for Economic Research (DIW Berlin)
There are 4 versions of this paper
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Number of pages: 38
Posted: 26 Aug 2010
Downloads
206
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
IZA Discussion Paper No. 4121
Number of pages: 37
Posted: 21 Apr 2009
Downloads
54
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
CEPR Discussion Paper No. DP7215
Number of pages: 38
Posted: 07 Apr 2009
Downloads
3
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Economica, Vol. 79, Issue 315, pp. 516-533, 2012
Number of pages: 18
Posted: 22 Jun 2012
Downloads
2
Downloads
206
40.
Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data
DIW Berlin Discussion Paper No. 829
Number of pages: 36
Posted: 28 Jun 2009
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and German Institute for Economic Research (DIW Berlin)
Downloads
196
41.
Comparing Apples and Oranges? Public, Private, Tax, and Criminal Law in Financial Markets Regulation
in: Ringe, Wolf-Georg / Huber, Peter M. (eds.): Legal Challenges in the Global Financial Crisis: Bail-outs, the Euro and Regulation. Oxford, Hart, 2014, p. 157-176, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2012-04
Number of pages: 23
Posted: 16 Jun 2012
Last Revised: 16 Apr 2015
Accepted Paper Series
University of Regensburg - Faculty of Law
Downloads
193
42.
Tax Law Scholarship in Germany and the United States
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2016-7
Number of pages: 21
Posted: 05 May 2016
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
192
43.
The Distinct Equity of the Debt-Equity Distinction
Bulletin for International Taxation, September 2012, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-08
Number of pages: 15
Posted: 03 Jun 2014
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
186
44.
Public-Private Wage Differentials and the Quality of Government Workers in the Philippines
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-6
Number of pages: 47
Posted: 25 Jun 2015
Working Paper Series
University of the Philippines, Diliman - School of Economics
Downloads
175
45.
Harnessing Beliefs to Stimulate Efforts
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-11
Number of pages: 47
Posted: 16 Nov 2015
Last Revised: 04 Oct 2018
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads
170
46.
Tax Strategy Patents - A Tax Lawyer's View
PATENTS AND TECHNOLOGICAL PROGRESS IN A GLOBALIZED WORLD, pp. 49-58, Martin J. Adelman, Robert Brauneis, Josef Drexl, Ralph Nack, eds., Liber Amicorum Joseph Straus, 2009
Number of pages: 13
Posted: 10 Jun 2010
Accepted Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
166
47.
Market Infrastructure Regulation and the Financial Transaction Tax
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2014-07
Number of pages: 37
Posted: 07 May 2014
Last Revised: 08 Aug 2014
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Max Planck Institute for Tax Law and Public Finance
Downloads
154
48.
Merger Profitability in Industries with Brand Portfolios and Loyal Customers
WZB Markets and Politics Working Paper No. SP II 2010-08
Number of pages: 23
Posted: 23 Oct 2010
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads
154
49.
Dynamics of the Market for Corporate Tax-Avoidance Advice
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2018-4
Number of pages: 35
Posted: 24 May 2018
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads
152
50.
Climate Policy Negotiations with Incomplete Information
Working Paper of the Max Planck Institute for Tax Law and Public Finance Working Paper No. 2011-19
Number of pages: 16
Posted: 14 Dec 2011
Last Revised: 14 Apr 2012
Working Paper Series
Max Planck Institute for Tax Law and Public Finance and Dresden University of Technology - Faculty of Economics and Business Management
Downloads
149
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