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Tax Law: International & Comparative Tax eJournal

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Viewing: 151 - 200 of 3,942 papers

151.

Tax Havens and Disclosure Aggregation

Rotman School of Management Working Paper No. 2419573
Number of pages: 44 Posted: 04 Apr 2014 Last Revised: 15 Mar 2017
Working Paper Series
University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma

Multiple version iconThere are 2 versions of this paper

Downloads 928
152.

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 926
153.

Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels

ZEW - Centre for European Economic Research Discussion Paper No. 13-045
Number of pages: 37 Posted: 31 Jul 2013
Working Paper Series
ZEW – Leibniz Centre for European Economic Research and Universität zu Köln
Downloads 921
154.

Mandatory Arbitration of International Tax Disputes: A Solution in Search of a Problem

Florida Tax Review, Vol. 9, No. 8, 2009
Number of pages: 64 Posted: 02 Apr 2008 Last Revised: 14 Oct 2010
Working Paper Series
University of Michigan Law School
Downloads 914
155.

Taxing Income Where Value Is Created

22 Florida Tax Review 1, 2019
Number of pages: 39 Posted: 03 Mar 2018 Last Revised: 14 Mar 2019
Accepted Paper Series
McGill University - Faculty of Law and Leiden University
Downloads 913
156.

General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The UK GAAR

GAARs - A Key Element of Tax Systems in the Post-BEPS World, 2016, WU Institute for Austrian and International Tax Law - Tax Law and Policy Series, 2014
Number of pages: 24 Posted: 26 Apr 2016
Accepted Paper Series
University of Oxford - Faculty of Law
Downloads 896
157.

Income Tax Discrimination and the Political and Economic Integration of Europe

Yale Law Journal, Vol. 115, pp. 1186-1255, April 2006
Number of pages: 70 Posted: 24 Feb 2006
Accepted Paper Series
Harvard Law School and Columbia Law School
Downloads 896
158.

Residual Profit Allocation by Income

Oxford University Centre for Business Taxation Working Paper WP19/01, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-04, Oxford Legal Studies Research Paper No. 41/2019
Number of pages: 106 Posted: 22 Mar 2019 Last Revised: 27 Aug 2019
Working Paper Series
Centre for Business Taxation, Oxford University, University of California, Berkeley - Department of Economics, International Monetary Fund (IMF) - Fiscal Affairs Department, Independent, Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law and Oxford University Centre for Business Taxation
Downloads 892
159.

Ending VAT Exemptions: Towards a Post-Modern VAT

in Rita de la Feria (ed.), VAT Exemptions: Consequences and Design Alternatives (Wolters Kluwer, 2013), pp. 3-36
Number of pages: 34 Posted: 02 Jun 2013
Accepted Paper Series
University of Leeds and University of Western Australia Law School
Downloads 874
160.

Cryptocurrency & Robots: How to Tax and Pay Tax on Them

69 South Carolina Law Review 697 (69 S.C. L. Rev. 697)
Number of pages: 68 Posted: 11 Dec 2017 Last Revised: 03 Jun 2018
Accepted Paper Series
Yale Law School
Downloads 864
161.

The Need for Working Capital Adjustments in a Transfer Pricing Setting: A Theoretical Note

Number of pages: 6 Posted: 26 Aug 2005
Working Paper Series
Gowling Lafleur Henderson LLP - Transfer Pricing and Competent Authority
Downloads 864
162.

The State Administration of International Tax Avoidance

1 Harvard Business Law Review, Vol. 7, 2017, UC Irvine School of Law Research Paper No. 2015-95
Number of pages: 67 Posted: 04 Nov 2015 Last Revised: 20 Oct 2017
Accepted Paper Series
University of California, Irvine School of Law
Downloads 862
163.

Limited Liability Partnership in India

Number of pages: 32 Posted: 14 Nov 2010
Working Paper Series
National Law School of India University (NLSIU)
Downloads 861
164.

Taxation of Investments in Bitcoins and Other Virtual Currencies: International Trends and the Brazilian Approach

Number of pages: 38 Posted: 19 Mar 2018 Last Revised: 03 Jun 2018
Working Paper Series
FGV DIREITO SP and University of São Paulo (USP)
Downloads 860
165.

Four Principles of Optimal Tax System Design

Loyola-LA Legal Studies Paper No. 2008-36
Number of pages: 40 Posted: 19 Nov 2008 Last Revised: 25 Mar 2013
Working Paper Series
Loyola Law School Los Angeles
Downloads 859
166.

Business Income (Article 7 OECD MC)

U of Michigan Law & Economics, Olin Working Paper No. 07-016, U of Michigan Public Law Working Paper No. 91
Number of pages: 18 Posted: 27 Sep 2007
Working Paper Series
University of Michigan Law School and Reed College - Department of Economics
Downloads 858
167.

International Taxation in an Era of Digital Disruption: Analyzing the Current Debate

Number of pages: 58 Posted: 02 Nov 2018
Working Paper Series
Georgetown University Law Center
Downloads 856
168.

Tax Treaties for Investment and Aid to Sub-Saharan Africa: A Case Study

Brooklyn Law Review , Vol. 71, 2005, Northwestern Public Law Research Paper No. 05-10; Northwestern Law & Econ Research Paper No. 05-15, Northwestern Law & Econ Research Paper No. 05-15
Number of pages: 70 Posted: 19 Apr 2005 Last Revised: 07 Jan 2018
Accepted Paper Series
McGill University - Faculty of Law
Downloads 841
169.

The Costs of International Tax Cooperation

Number of pages: 27 Posted: 07 Jun 2002
Working Paper Series
University of Oxford, Faculty of Law
Downloads 839
170.

A Theory of Taxing Sovereign Wealth

N.Y.U. Law Review, Vol. 84, 2009, U Illinois Law & Economics Research Paper No. LE08-030
Number of pages: 74 Posted: 19 Aug 2008 Last Revised: 20 Nov 2008
Working Paper Series
UC-Irvine School of Law
Downloads 837
171.

Old Rules and New Realities: Corporate Tax Policy in a Global Setting

Ross School of Business Paper No. 920
Number of pages: 34 Posted: 19 Oct 2004
Working Paper Series
Harvard Business School - Finance Unit and University of Michigan
Downloads 834
172.

Regulating Tax Competition in Offshore Financial Centers

Case Legal Studies Research Paper No. 08-26
Number of pages: 35 Posted: 29 Sep 2008 Last Revised: 06 Feb 2010
Working Paper Series
Independent
Downloads 834
173.

Public Policy for Venture Capital

Number of pages: 25 Posted: 21 Jul 2001
Working Paper Series
University of St. Gallen – Department of Economics (FGN-HSG) and Copenhagen Business School - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 827
174.

Ethics and Tax Evasion in Asia

Number of pages: 22 Posted: 04 Oct 2006
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 821
175.

Base Erosion and Profit Shifting: A Simple Conceptual Framework

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 703
Number of pages: 17 Posted: 19 Sep 2014 Last Revised: 30 Sep 2014
Working Paper Series
University of Chicago Law School
Downloads 819
176.

Corporate Taxation and International Competition

Ross School of Business Paper No. 1026
Number of pages: 46 Posted: 21 Mar 2006
Working Paper Series
University of Michigan
Downloads 818
177.

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
Number of pages: 32 Posted: 18 May 2017
Accepted Paper Series
NYU - Graduate Tax Program and Finnish Tax Administration
Downloads 817
178.

A New Era of Tax Enforcement: From 'Big Stick' to Responsive Regulation

University of Michigan Journal of Law Reform, Vol. 42, pp. 381-429, 2009
Number of pages: 50 Posted: 30 Oct 2006 Last Revised: 04 Jun 2009
Accepted Paper Series
Ono Academic College Faculties of Law & Business Administration
Downloads 815
179.

Case Study Research and International Tax Theory

St. Louis Law Journal, 2010 , Univ. of Wisconsin Legal Studies Research Paper No. 1110
Number of pages: 30 Posted: 22 Apr 2010
Working Paper Series
McGill University - Faculty of Law
Downloads 806
180.

Horizontal Monitoring: Some Procedural Tax Law Issues

in R. Russo (ed.), Tax Assurance, Deventer: Kluwer 2015
Number of pages: 18 Posted: 23 May 2015
Accepted Paper Series
Tilburg Law School
Downloads 806
181.

Destination-Based Cash-Flow Taxation: A Critical Appraisal

University of Toronto Law Journal, 67:3 (2017), pp 301-347
Number of pages: 33 Posted: 19 Dec 2016 Last Revised: 22 Jun 2017
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law

Multiple version iconThere are 2 versions of this paper

Downloads 803
182.

Earnings Management When Incentives Compete: The Role of Tax Accounting in Russia

Number of pages: 41 Posted: 26 Nov 2004
Working Paper Series
Lancaster University - Department of Accounting and Finance and University of Bremen - Faculty of Business Studies and Economics
Downloads 803
183.

Taxation as a Global Socio-Legal Phenomenon

ILSA Journal of Int'l and Comp. Law, Vol. 14, p. 3030, 2008, Univ. of Wisconsin Legal Studies Research Paper No. 1057
Number of pages: 13 Posted: 14 Feb 2008 Last Revised: 15 Jul 2010
Accepted Paper Series
McGill University - Faculty of Law, Brooklyn Law School, Boston College - Law School and Washington University in St. Louis - School of Law
Downloads 803
184.

Do Low Corporate Income Tax Rates Attract FDI? Evidence from Eight Central and East European Countries

University of Nottingham Research Paper No. 2005/43
Number of pages: 49 Posted: 14 Dec 2005
Working Paper Series
WU, Vienna University of Economics and BA and Vienna University of Economics and Business Administration
Downloads 802
185.

Tax Incentives Offered by Developing Countries: Attracting Foreign Investment or Creating Disaster?

Tax Notes International, Vol. 52, No. 4, 2008
Number of pages: 23 Posted: 27 Dec 2008 Last Revised: 29 Dec 2008
Accepted Paper Series
Independent
Downloads 801
186.

Estate Taxation of Nonresident Noncitizens: A Primer

Tax Notes, Vol. 132, p. 759, August 2011
Number of pages: 6 Posted: 19 Aug 2011
Accepted Paper Series
Pace University School of Law, Pace University - School of Law and Milbank, Tweed, Hadley & McCloy LLP
Downloads 796
187.

Double Taxation Avoidance: International and Dividends

Number of pages: 14 Posted: 30 Oct 2006
Working Paper Series
CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté
Downloads 795
188.

BEPS and European Union Law

Cahiers de droit fiscal international, Vol. 102a, Sdu: The Hague 2017, p. 65-95.
Number of pages: 18 Posted: 11 Jul 2017
Accepted Paper Series
Amsterdam Centre for Tax Law
Downloads 793
189.

Tax Policy and Global Warming

Canadian Tax Journal, Vol. 51, No. 6, p. 2063, 2003
Number of pages: 56 Posted: 20 Sep 2004 Last Revised: 22 Jul 2017
Accepted Paper Series
Peter A. Allard School of Law, University of British Columbia
Downloads 792
190.

The Case against BEPS – Lessons for Coordination

University of Florida Levin College of Law Research Paper No. 18-3
Number of pages: 39 Posted: 14 Jun 2017 Last Revised: 12 Apr 2018
Working Paper Series
University of Florida Levin College of Law
Downloads 791
191.

In Defense of Individual Tax Privacy

Emory Law Journal, Vol. 61, 2011, NYU Law and Economics Research Paper No. 11-14
Number of pages: 85 Posted: 31 Mar 2011 Last Revised: 29 May 2012
Accepted Paper Series
University of California, Irvine School of Law
Downloads 789
192.

What Explains Taxation by Resource-Rich Rebels? Evidence from the Islamic State in Syria

Journal of Politics, 2020, Forthcoming
Number of pages: 56 Posted: 25 Aug 2017 Last Revised: 03 Feb 2019
Accepted Paper Series
Georgetown University Law Center
Downloads 789
193.

The Meaning of ‘Enterprise,’ ‘Business,’ and ‘Business Profits’ under Tax Treaties and Domestic Tax Law: U.S. Report

Allison Christians, Yariv Brauner, THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS,’ AND ‘BUSINESS PROFITS,’ UNDER TAX TREATIES AND DOMESTIC TAX LAW, 2011, Univ. of Wisconsin Legal Studies Research Paper No. 1161
Number of pages: 29 Posted: 10 Jun 2011 Last Revised: 10 Sep 2015
Working Paper Series
McGill University - Faculty of Law and University of Florida Levin College of Law
Downloads 788
194.

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 780
195.

Caveat WACC: Pitfalls in the Use of the Weighted Average Cost of Capital

Corporate Ownership and Control, Vol. 6, No. 3, pp. 45-52, Spring 2009
Number of pages: 23 Posted: 28 Feb 2010 Last Revised: 08 Mar 2010
Accepted Paper Series
University of Maine - Maine Business School
Downloads 778
196.

The International Tax Regime and the BRIC World: Elements for a Theory

Oxford J Legal Studies, May 2013
Number of pages: 34 Posted: 07 Oct 2013 Last Revised: 03 Jun 2015
Accepted Paper Series
London School of Economics - Law Department
Downloads 775
197.

Cross-Border Mergers and Acquisitions: Addressing the Taxation Issues from an Indian Perspective

Corporate Professionals Today, CPT, Vol. 13. No. 6, p. 525, 2008
Number of pages: 15 Posted: 05 Dec 2008 Last Revised: 26 Aug 2009
Accepted Paper Series
Hidayatullah National Law University, Raipur, India
Downloads 774
198.

Blockchain, Bitcoin, and VAT in the GCC: The Missing Trader Example

Boston Univ. School of Law, Law and Economics Research Paper No. 17-05
Number of pages: 18 Posted: 17 Feb 2017
Working Paper Series
NYU - Graduate Tax Program and University of Florida Levin College of Law
Downloads 772
199.

Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment

IZA Discussion Paper No. 2555
Number of pages: 20 Posted: 23 Jan 2007
Working Paper Series
World Bank, Europe and Central Asia
Downloads 770
200.

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 767