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Tax Law: International & Comparative Tax eJournal

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Viewing: 51 - 100 of 3,942 papers

51.

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
University of Oxford - Faculty of Law
Downloads 1,549
52.

The Ethics of Tax Evasion: A Survey of Accounting, Business and Economics Students in Hong Kong

Number of pages: 19 Posted: 13 Dec 2005
Working Paper Series
Fayetteville State University - Department of Accounting and Hong Kong Baptist University
Downloads 1,505
53.

What Problems and Opportunities are Created by Tax Havens?

Number of pages: 29 Posted: 06 Oct 2008
Working Paper Series
University of Chicago Law School

Multiple version iconThere are 2 versions of this paper

Downloads 1,505
54.

The Rise and Fall of Arm's Length: A Study in the Evolution of U.S. International Taxation

U of Michigan Law & Economics, Olin Working Paper No. 07-017, U of Michigan Public Law Working Paper No. 92
Number of pages: 62 Posted: 27 Sep 2007
Working Paper Series
University of Michigan Law School
Downloads 1,474
55.

Taxing Global Digital Commerce

Wolters Kluwer Law & Business (2013)
Number of pages: 28 Posted: 09 Oct 2013 Last Revised: 02 Oct 2015
Accepted Paper Series
Queen's University - Faculty of Law, University of Georgia School of Law, The University of Sydney Law School and International Monetary Fund (IMF)

Multiple version iconThere are 2 versions of this paper

Downloads 1,465
56.

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
HEC Paris and FratiniVergano-European Lawyers
Downloads 1,450
57.

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
GTP GlobalTransferPricing Business Solutions GmbH and SAVYVA GmbH
Downloads 1,443
58.

Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy

WU International Taxation Research Paper Series No. 2015 - 14
Number of pages: 34 Posted: 09 Apr 2015 Last Revised: 09 Sep 2015
Working Paper Series
University of Florida Levin College of Law and Universidad Carlos III de Madrid

Multiple version iconThere are 2 versions of this paper

Downloads 1,421
59.

Profit Shifting Before and After the Tax Cuts and Jobs Act

Number of pages: 45 Posted: 21 Nov 2018 Last Revised: 03 Jun 2020
Working Paper Series
Reed College - Department of Economics
Downloads 1,411
60.

Public Pressure and Corporate Tax Behavior

Fisher College of Business Working Paper No. 2014-02-003
Number of pages: 52 Posted: 01 Aug 2014 Last Revised: 24 Nov 2015
Working Paper Series
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,411
61.

Tax Challenges Facing Developing Countries: A Perspective from Outside the Policy Arena

Number of pages: 76 Posted: 24 Apr 2009
Working Paper Series
University of Toronto - Joseph L. Rotman School of Management
Downloads 1,405
62.

What the BEPS?

University of Florida Levin College of Law Research Paper No. 15-40
Number of pages: 62 Posted: 14 Mar 2014 Last Revised: 09 Dec 2015
Working Paper Series
University of Florida Levin College of Law

Multiple version iconThere are 2 versions of this paper

Downloads 1,402
63.

Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy

Number of pages: 63 Posted: 29 Mar 2015
Working Paper Series
Zurich University of Applied Sciences and Vienna University of Economics and Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,388
64.

Transfer Pricing: The CUP -- Case Studies: Australia, US, UK, Norway and Canada

66 Tax Notes International 465 (April 30, 2012), Boston Univ. School of Law, Law and Economics Research Paper No. 12-12
Number of pages: 34 Posted: 29 Feb 2012 Last Revised: 02 Dec 2019
Accepted Paper Series
NYU - Graduate Tax Program and Boston University - School of Law
Downloads 1,387
65.

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
London School of Economics - Law Department
Downloads 1,380
66.

China's Golden Tax Project: A Technological Strategy for Reducing VAT Fraud

Peking University Journal of Legal Studies, Vol. 4, pp. 1-33 (2013), University of Washington School of Law Research Paper No. 2013-33
Number of pages: 34 Posted: 19 Jul 2010 Last Revised: 18 May 2016
Accepted Paper Series
University of Washington - School of Law and The University of Hong Kong - Faculty of Law
Downloads 1,360
67.

Dodging Robin Hood: Responses to France and Italy's Financial Transaction Taxes

Number of pages: 85 Posted: 02 Feb 2014 Last Revised: 28 Aug 2016
Working Paper Series
University of California, Berkeley, College of Letters & Science, Department of Economics
Downloads 1,357
68.

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-044
Number of pages: 30 Posted: 31 Jul 2013
Working Paper Series
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim

Multiple version iconThere are 2 versions of this paper

Downloads 1,352
69.

Effects of Strategic Tax Behaviors on Corporate Governance

Number of pages: 30 Posted: 13 Mar 2009 Last Revised: 17 Apr 2009
Working Paper Series
University of Milano-Bicocca - School of Law
Downloads 1,346
70.

Fiscal Federalism, Jurisdictional Competition and Tax Coordination: Translating Theory to Policy in the European Union

Number of pages: 50 Posted: 23 Feb 2000
Working Paper Series
University of Pennsylvania Carey Law School and Tilburg University - School of Law; European Banking Center (EBC)
Downloads 1,344
71.

The Digital Services Tax: A Conceptual Defense

73(1) Tax Law Review 69-111 (2019)
Number of pages: 33 Posted: 07 Nov 2018 Last Revised: 16 Sep 2020
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads 1,339
72.

European VAT - General Principles

Number of pages: 15 Posted: 20 Nov 2007
Working Paper Series
CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté
Downloads 1,336
73.

Do Double Taxation Treaties Increase Foreign Direct Investment to Developing Countries?

Journal of Development Studies, Vol. 43, No. 8, pp. 1501-1519, 2006
Number of pages: 38 Posted: 05 Aug 2005 Last Revised: 15 Jun 2010
Accepted Paper Series
London School of Economics and Political Science (LSE)
Downloads 1,334
74.

International Tax Relations: Theory and Implications

Tax Law Review, Vol. 60, p. 83, 2007, Boston College Law School Research Paper No. 97
Number of pages: 72 Posted: 10 May 2006 Last Revised: 15 Jul 2010
Accepted Paper Series
Boston College - Law School
Downloads 1,328
75.

The OECD'S Flawed and Dated Approach to Computer Servers Creating Permanent Establishments

17 Vand. J. Ent. & Tech. L. 1 (2014)
Number of pages: 39 Posted: 29 Apr 2014 Last Revised: 26 May 2015
Accepted Paper Series
California State University Northridge
Downloads 1,327
76.

Responses to Tax Treaty Shopping: A Comparative Evaluation

Number of pages: 24 Posted: 08 Oct 2010 Last Revised: 25 Oct 2020
Working Paper Series
Peter A. Allard School of Law, University of British Columbia
Downloads 1,326
77.

Sustaining Growth in Developing Economies Through Improved Taxpayer Compliance: Challenges for Policy Makers and Revenue Authorities

UNSW Law Research Paper No. 2009-17
Number of pages: 47 Posted: 06 Jun 2009
Working Paper Series
University of New South Wales (UNSW) and University of New South Wales
Downloads 1,324
78.

Following the Money: Lessons from the Panama Papers, Part 1: Tip of the Iceberg

121 Penn St. L. Rev. 807 (2017)
Number of pages: 67 Posted: 26 May 2016 Last Revised: 24 Dec 2017
Accepted Paper Series
Prairie View A&M University - College of Business
Downloads 1,322
79.

Tax Treaty Overrides: A Qualified Defense of Us Practice

Number of pages: 20 Posted: 02 Nov 2005
Working Paper Series
University of Michigan Law School
Downloads 1,321
80.

Agency Costs and Tax Planning when the Government is a Major Shareholder

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 56 Posted: 27 Mar 2013 Last Revised: 06 Nov 2018
Accepted Paper Series
Boston College, Renmin University of China - School of Business and University of Pittsburgh - Accounting Group
Downloads 1,318
81.

Comparability in the Pharmaceutical Industry for Transfer Pricing Purposes

Leiden University School of Law Working Paper
Number of pages: 29 Posted: 17 Jun 2003
Working Paper Series
Lacaz Martins, Halembeck, Pereira Neto, Gurevich & Schoueri - Advogados
Downloads 1,311
82.

Tax Competition, Foreign Direct Investments and Growth: Using the Tax System to Promote Developing Countries

Number of pages: 44 Posted: 21 Nov 2003
Accepted Paper Series
Tel Aviv University - Buchmann Faculty of Law
Downloads 1,311
83.

International Tax Avoidance - The Tension between Protecting the Tax Base and Certainty of Law

Journal of Business Law, Issue 7, September 2011
Number of pages: 18 Posted: 20 Mar 2011 Last Revised: 10 Oct 2011
Accepted Paper Series
University of Auckland - Faculty of Law
Downloads 1,308
84.

The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective

U of Michigan Law & Economics, Olin Working Paper No. 08-013, U of Michigan Public Law Working Paper No. 115
Number of pages: 18 Posted: 04 Aug 2008 Last Revised: 15 Aug 2008
Working Paper Series
University of Michigan Law School
Downloads 1,305
85.

The Transformation of International Tax

American Journal of International Law, forthcoming July 2020, Virginia Public Law and Legal Theory Research Paper No. 2020-36, Virginia Law and Economics Research Paper No. 2020-08
Number of pages: 60 Posted: 15 Apr 2020 Last Revised: 14 May 2020
Accepted Paper Series
University of Virginia School of Law
Downloads 1,305
86.

E-Commerce and International Tax Planning

Number of pages: 42 Posted: 21 Jun 2004
Working Paper Series
University of Waterloo - School of Accounting and Finance and University of Lethbridge - Faculty of Management
Downloads 1,299
87.

Global Trajectories of Tax Reform: Mapping Tax Reform in Developing and Transition Countries

Number of pages: 52 Posted: 16 Jul 2002
Working Paper Series
University of Melbourne - Law School
Downloads 1,293
88.

Fair Taxation as a Basic Human Right

International Review of Constitutionalism, 2009, Univ. of Wisconsin Legal Studies Research Paper No. 1066
Number of pages: 20 Posted: 23 Sep 2008 Last Revised: 07 Aug 2014
Accepted Paper Series
McGill University - Faculty of Law
Downloads 1,292
89.

Carousel Fraud in the EU: A Digital Vat Solution

Tax Notes International, p. 443, May 1, 2006, Boston Univ. School of Law Working Paper No. 06-23
Number of pages: 8 Posted: 15 Aug 2006
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 1,286
90.

Strategic Aspects of Value Added Tax (VAT)

Number of pages: 7 Posted: 20 Nov 2007
Working Paper Series
CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté
Downloads 1,282
91.

Tax Treaties: The Secret Agent's Secrets

British Tax Review (50th Anniversary Edition), No. 3, p. 345, 2006, Sydney Law School Research Paper No. 06/05
Number of pages: 39 Posted: 27 Jul 2006 Last Revised: 10 Apr 2011
Accepted Paper Series
The University of Sydney Law School
Downloads 1,263
92.

The End of Taxation without End: A New Tax Regime for U.S. Expatriates

Virginia Tax Review, Vol. 32, No. 1, 2012
Number of pages: 76 Posted: 07 Dec 2012 Last Revised: 17 Dec 2012
Accepted Paper Series
Queen Mary, University of London
Downloads 1,242
93.

Taxation of Electronic Commerce: Prospects and Challenges for Nigeria

Number of pages: 77 Posted: 27 Oct 2010
Working Paper Series
affiliation not provided to SSRN
Downloads 1,225
94.

Tax Policy in the European Union

CESifo Working Paper Series No. 758
Number of pages: 94 Posted: 21 Oct 2002
Working Paper Series
University of Maastricht - Department of Economics
Downloads 1,223
95.

Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?

SAFE Working Paper No. 89
Number of pages: 43 Posted: 05 Mar 2015
Working Paper Series
Vienna University of Economics and Business - Department of Economics and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy

Multiple version iconThere are 3 versions of this paper

Downloads 1,219
96.

Is Tax Competition Harmful?

Barry University Andreas School of Business Working Paper
Number of pages: 9 Posted: 12 Nov 2004
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,202
97.

Taxing the Digital Economy Post BEPS ... Seriously

University of Florida Levin College of Law Research Paper No. 19-16
Number of pages: 61 Posted: 28 Mar 2019 Last Revised: 11 Apr 2019
Working Paper Series
Universidad Carlos III de Madrid and University of Florida Levin College of Law
Downloads 1,196
98.

What is Tax Discrimination?

Yale Law Journal, Vol. 121, Pg. 1014, 2012, U of Penn, Inst for Law & Econ Research Paper No. 12-17
Number of pages: 104 Posted: 27 Mar 2011 Last Revised: 12 Apr 2012
Accepted Paper Series
University of Virginia School of Law and University of Pennsylvania Law School
Downloads 1,196
99.

Big Data and Tax Haven Secrecy

Florida Tax Review, Forthcoming, Queen's University Legal Research Paper No. 062
Number of pages: 49 Posted: 06 Oct 2015
Accepted Paper Series
Queen's University - Faculty of Law

Multiple version iconThere are 2 versions of this paper

Downloads 1,176
100.

Corporate Shams

New York University Law Review, Vol. 87, 2012, NYU Law and Economics Research Paper No. 12-09, USC Law and Economics Research Paper No. C12-8, USC Legal Studies Research Paper No. 12-12
Number of pages: 73 Posted: 05 Apr 2012 Last Revised: 12 Nov 2013
Accepted Paper Series
University of California, Irvine School of Law and Washington University Law School
Downloads 1,175