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Tax Law: International & Comparative Tax eJournal

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Viewing: 101 - 150 of 3,953 papers

101.

Aggressive Tax Planning & the Ethical Tax Lawyer

36 Va. Tax Rev. 261 (2017)
Number of pages: 61 Posted: 06 Oct 2016 Last Revised: 08 Jan 2018
Accepted Paper Series
University of California, Hastings College of the Law
Downloads 1,169
102.

Dividend Taxation in Europe: When the ECJ Makes Tax Policy

Harvard Public Law Working Paper No. 07-18, Yale Law School, Public Law Working Paper No. 143, Yale Law & Economics Research Paper No. 354
Number of pages: 55 Posted: 03 Sep 2007 Last Revised: 17 Dec 2009
Working Paper Series
Harvard Law School and Columbia Law School
Downloads 1,160
103.

The Share Price Effects of Dividend Taxes and Tax Imputation Credits

Number of pages: 49 Posted: 22 Sep 1998
Working Paper Series
Columbia University - Columbia Business School, Columbia Business School - Finance and Economics and Tulane University - Accounting & Taxation

Multiple version iconThere are 2 versions of this paper

Downloads 1,157
104.

The Path of the Law: Toward Legal Singularity

Number of pages: 11 Posted: 21 Apr 2016 Last Revised: 28 May 2016
Working Paper Series
University of Toronto - Faculty of Law
Downloads 1,150
105.

The Rise of the OECD as Informal 'World Tax Organization' Through National Responses to E-Commerce Tax Challenges

Yale Journal of Law and Technology, Vol. 8, p. 136, Spring 2006
Number of pages: 52 Posted: 17 Jul 2006
Accepted Paper Series
Queen's University - Faculty of Law
Downloads 1,136
106.

Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?

Number of pages: 66 Posted: 08 Dec 2019 Last Revised: 21 May 2020
Working Paper Series
University of Pennsylvania - Accounting Department and Dartmouth College - Tuck School of Business
Downloads 1,119
107.

U.S. Tax Treaty Policy and the European Court of Justice

Tax Law Review, Vol. 59, 2005
Number of pages: 85 Posted: 12 Sep 2005 Last Revised: 27 Feb 2013
Accepted Paper Series
University of Virginia School of Law
Downloads 1,106
108.

Stateless Income's Challenge to Tax Policy

Tax Notes, Forthcoming, USC CLEO Research Paper No. C11-8, USC Law Legal Studies Paper No. 11-13
Number of pages: 83 Posted: 01 Jul 2011
Accepted Paper Series
University of Southern California Gould School of Law
Downloads 1,105
109.

International Effective Minimum Taxation – The GLOBE Proposal

Number of pages: 50 Posted: 09 May 2019 Last Revised: 07 Jun 2019
Working Paper Series
University of Muenster - Faculty of Law and University of Muenster - Institute of Public Economics
Downloads 1,104
110.

Digital Battlefront in the Tax Wars

Virginia Law and Economics Research Paper No. 2018-16, 92 Tax Notes International 1183 (2018)
Number of pages: 15 Posted: 14 Nov 2018 Last Revised: 15 Aug 2019
Accepted Paper Series
University of Virginia School of Law and University of Leeds School of Law
Downloads 1,095
111.

Startup Ltd.: Tax Planning and Initial Incorporation Location

14 Florida Tax Review 319 (2013)
Number of pages: 42 Posted: 07 Jun 2013 Last Revised: 12 Oct 2013
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 1,094
112.

International Tax Arbitration

Australian Tax Review, Vol. 36, No. 3, pp. 173-190, 2007, Sydney Law School Research Paper No. 08/31
Number of pages: 19 Posted: 14 Apr 2008
Accepted Paper Series
The University of Sydney Law School
Downloads 1,090
113.

Breaking BEPS: The New International Tax Diplomacy

This draft has been published as 'The New International Tax Diplomacy,' 104 Geo. L.J. 1137-1196 (2016)
Number of pages: 55 Posted: 30 Aug 2015 Last Revised: 01 Jul 2017
Accepted Paper Series
Georgetown University Law Center
Downloads 1,089
114.

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 1,085
115.

Technological Innovation, International Competition, and the Challenges of International Income Taxation

Columbia Law Review, Vol. 113, 2013, Yale Law & Economics Research Paper No. 460, Columbia Law and Economics Working Paper No. 437
Number of pages: 100 Posted: 20 Oct 2012 Last Revised: 09 May 2013
Accepted Paper Series
Columbia Law School and Yale University
Downloads 1,085
116.

The Role of Tax Treaties in Facilitating Development and Protecting the Tax Base

WU International Taxation Research Paper Series No. 2014 - 03
Number of pages: 203 Posted: 22 Feb 2014
Working Paper Series
Vienna University of Economics and Business and Institute for Austrian and International Tax Law
Downloads 1,085
117.

Fundamental Enterprise Income Tax Reform in China: Motivations and Major Changes

CLPE Research Paper No. 33/2007
Number of pages: 33 Posted: 17 Nov 2007
Working Paper Series
York University - Osgoode Hall Law School
Downloads 1,071
118.

Submission to Finance Department on Implementation of FATCA in Canada

Number of pages: 51 Posted: 14 Mar 2014
Working Paper Series
McGill University - Faculty of Law and Queen's University - Faculty of Law
Downloads 1,071
119.

The Financial Transactions Tax versus (?) the Financial Activities Tax

NYU Law and Economics Research Paper No. 12-04
Number of pages: 35 Posted: 22 Jan 2012 Last Revised: 06 Mar 2012
Working Paper Series
New York University School of Law
Downloads 1,063
120.

The Benefits of Tax Competition

IEA Hobart Paper No. 153
Number of pages: 91 Posted: 28 Jan 2006
Working Paper Series
Bournemouth University
Downloads 1,060
121.

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
Number of pages: 131 Posted: 08 Mar 2017 Last Revised: 08 Jun 2017
Accepted Paper Series
Texas A&M University School of Law and Texas A&M University (TAMU), School of Law, Students
Downloads 1,057
122.

Domestic Effects of the Foreign Activities of U.S. Multinationals

Ross School of Business Paper No. 1020
Number of pages: 35 Posted: 26 Oct 2005 Last Revised: 27 May 2008
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan

Multiple version iconThere are 2 versions of this paper

Downloads 1,054
123.

Tax Planning in Business: Bangladesh Perspective

Number of pages: 21 Posted: 05 Jun 2007
Working Paper Series
University of Dhaka
Downloads 1,054
124.

Private Property and Tax Policy in a Libertarian World: A Critical Review

Canadian Journal of Law and Jurisprudence, Vol. 18. No. 1, pp. 23-45, 2005
Number of pages: 24 Posted: 09 May 2005 Last Revised: 15 Jul 2017
Accepted Paper Series
Peter A. Allard School of Law, University of British Columbia
Downloads 1,050
125.

Avoidance, Evasion, and Taxpayer Morality

Washington University Journal of Law and Policy, Vol. 44, p. 39 (2014)
Number of pages: 17 Posted: 30 Mar 2014 Last Revised: 07 Jan 2018
Accepted Paper Series
McGill University - Faculty of Law
Downloads 1,042
126.

Applicability of Minimum Alternate Tax in India

Number of pages: 10 Posted: 12 Feb 2011 Last Revised: 19 Jul 2011
Working Paper Series
Hidayatullah National Law University, Hidayatullah National Law University and Khaitan and Co
Downloads 1,035
127.

Hanging Together: A Multilateral Approach to Taxing Multinationals

U of Michigan Public Law Research Paper No. 364, U of Michigan Law & Econ Research Paper No. 15-012
Number of pages: 33 Posted: 25 Oct 2013 Last Revised: 22 May 2017
Working Paper Series
University of Michigan Law School
Downloads 1,035
128.

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 1,035
129.

Technology and Taxation in Developing Countries: From Hand to Mouse

UCLA School of Law, Law-Econ Research Paper No. 08-07
Number of pages: 57 Posted: 24 Jan 2008 Last Revised: 06 Sep 2008
Working Paper Series
University of Toronto - Joseph L. Rotman School of Management and University of California, Los Angeles (UCLA) - School of Law
Downloads 1,034
130.

Tax Avoidance Activities of U.S. Multinational Corporations

Number of pages: 42 Posted: 16 Aug 2002
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,023
131.

Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split

U of Michigan Law & Economics, Olin Working Paper No. 09-003, U of Michigan Public Law Working Paper No. 138
Number of pages: 67 Posted: 17 Dec 2008 Last Revised: 01 Feb 2009
Working Paper Series
University of Michigan Law School, Reed College - Department of Economics and Steptoe & Johnson LLP
Downloads 1,015
132.

Transfer Pricing of Intangibles: A Comparison between the Netherlands and the United States

Number of pages: 84 Posted: 07 Jul 2010
Working Paper Series
VU University Amsterdam - Faculty of LawVU University Amsterdam
Downloads 1,014
133.

E-Signature and Taxation of E-commerce

Taxation of E-commerce, 1 Baku St. U.L. Rev. 99 (2015)
Number of pages: 11 Posted: 09 May 2015 Last Revised: 24 Jun 2017
Accepted Paper Series
Baku State University Law School
Downloads 998
134.

Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax

Number of pages: 77 Posted: 06 Apr 2013 Last Revised: 12 May 2013
Working Paper Series
U.S. Department of the Treasury, Office of Tax Analysis (OTA) and Rutgers, The State University of New Jersey - Department of Economics
Downloads 997
135.

Relationship between Tax Compliance Internationally and Selected Determinants of Tax Morale

Number of pages: 22 Posted: 05 Jan 2004
Working Paper Series
University of Illinois at Chicago - Department of Accounting
Downloads 996
136.

International Income Taxation of Cross-Border Electronic Commerce Transactions - a United States-German-New Zealand Case Study

CBC-RPS No. 0022
Number of pages: 51 Posted: 26 Oct 2005
Working Paper Series
Heinrich Heine University Dusseldorf - Center for Business & Corporate Law (CBC)
Downloads 995
137.

Germany's Corporate and Financial Law 2007: (Getting) Ready for Competition

CBC-RPS No. 0028
Number of pages: 86 Posted: 18 May 2007
Working Paper Series
Heinrich Heine University Duesseldorf - Faculty of Law - Center for Business & Corporate Law (CBC) and Universite du Luxembourg - Faculty of Law, Economics and Finance
Downloads 986
138.

The Meaning of 'Beneficial Ownership' in Double Tax Agreements

British Tax Review, No. 3, 2009
Number of pages: 31 Posted: 24 Nov 2009
Accepted Paper Series
University of Auckland - Faculty of Law
Downloads 986
139.

Gender Bias in Tax Systems

IMF Working Paper No. 96/99
Number of pages: 22 Posted: 15 Feb 2006
Working Paper Series
International Monetary Fund (IMF)
Downloads 985
140.

Revisiting the Tax Treatment of Citizens Abroad: Reconciling Principle and Practice

16 Florida Tax Review 117 (2014), Notre Dame Legal Studies Paper No. 1457
Number of pages: 107 Posted: 30 Oct 2013 Last Revised: 09 Dec 2014
Accepted Paper Series
Notre Dame Law School
Downloads 976
141.

Taxation and Human Rights: A Delicate Balance

U of Michigan Public Law Research Paper No. 520
Number of pages: 18 Posted: 07 Sep 2016 Last Revised: 22 Sep 2016
Working Paper Series
University of Michigan Law School and University of Michigan at Ann Arbor - Law School - SJD Candidate
Downloads 972
142.

Transfer Pricing Money – The Chevron Case

ITP @ 20 [1996 – 2016]: CELEBRATING TWENTY YEARS OF THE INTERNATIONAL TAX PROGRAM OF THE NEW YORK UNIVERSITY SCHOOL OF LAW, H.D. Rosenbloom, et al, eds, NYU School of Law, USA, 2016, Sydney Law School Research Paper No. 16/72
Number of pages: 35 Posted: 18 Aug 2016 Last Revised: 27 Mar 2017
Accepted Paper Series
The University of Sydney Law School and The University of Sydney Law School
Downloads 969
143.

The Constitutionality of the Taxation Consequences for Renouncing U.S. Citizenship

Florida Tax Review, Vol. 9, No. 11, 2010
Number of pages: 100 Posted: 24 Jun 2010
Accepted Paper Series
The Hague University of Applied Sciences - International Law
Downloads 964
144.

Double Taxation: A European 'Switch in Time'?

Columbia Journal of European Law, Vol. 14, No. 1, 2007
Number of pages: 36 Posted: 13 Apr 2007 Last Revised: 27 Feb 2013
Accepted Paper Series
Vienna University of Economics and Business - Institute for Austrian and International Tax Law and University of Virginia School of Law
Downloads 952
145.

Transfer Pricing, Business Restructurings and Intangibles - Case Studies: UPS v. Commissioner; DSG Retail Ltd. v. HMRC

60 Tax Notes International 767 (December 6, 2010), Boston Univ. School of Law Working Paper No. 10-34
Number of pages: 22 Posted: 15 Oct 2010 Last Revised: 02 Dec 2019
Working Paper Series
NYU - Graduate Tax Program
Downloads 951
146.

Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China

The International Journal of Accounting, Forthcoming
Number of pages: 49 Posted: 19 Sep 2010 Last Revised: 30 May 2011
Accepted Paper Series
Brock University and Lingnan University - Department of Finance and Insurance
Downloads 944
147.

Protecting the Tax Base in a Digital Economy

United Nations Handbook on Selected Issues in Protecting the Tax Base of Developing Countries, June 2015, ISBN: 978-92-1-159109-5, Osgoode Legal Studies Research Paper No. 78
Number of pages: 46 Posted: 19 Apr 2018
Accepted Paper Series
York University - Osgoode Hall Law School
Downloads 940
148.

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 938
149.

Transfer Pricing Methods and Benefits

Number of pages: 18 Posted: 28 Jun 2011
Working Paper Series
Central University College
Downloads 938
150.

Writing Tax Treaty History

HISTORY OF TAX TREATIES, M. Lang, E. Reimer, eds., Nomos, Forthcoming, Sydney Law School Research Paper No. 10/19
Number of pages: 17 Posted: 24 Mar 2011
Accepted Paper Series
The University of Sydney Law School
Downloads 937