Sol Picciotto

ICTD

Institute of Development Studies

Librar

Brighton, BN1 9RE

United Kingdom

Lancaster University - Lancaster University Law School

Emeritus Professor

FLAT 5 REGENCY HOUSE, NEWBOLD TERRA

LEAMINGTON, CV32 4HD

United Kingdom

University of London, School of Advanced Studies, Institute of Advanced Legal Studies, Students

Charles Clore House

17 Russell Square

London, WC1B 5DR

United Kingdom

SCHOLARLY PAPERS

17

DOWNLOADS
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2,622

SSRN CITATIONS
Rank 20,557

SSRN RANKINGS

Top 20,557

in Total Papers Citations

12

CROSSREF CITATIONS

37

Scholarly Papers (17)

1.

For a Better GLOBE. METR: A Minimum Effective Tax Rate for Multinationals

Number of pages: 34 Posted: 24 Mar 2021
ICTD, Nottingham University Business School, University of Washington - School of Law, Charles University in Prague, Faculty of Social Sciences, Institute of Economic Studies, Tax Justice Network and University of Amsterdam - Amsterdam Institute for Social Science Research (AISSR)
Downloads 540 (73,056)
Citation 2

Abstract:

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international tax, multinational corporations

2.

Is the International Tax System Fit for Purpose, Especially for Developing Countries?

International Centre for Tax and Development Working Paper 13
Number of pages: 37 Posted: 14 May 2014
Sol Picciotto
ICTD
Downloads 478 (84,984)
Citation 7

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international tax; transnational corporations; unitary taxation

3.

Paradoxes of Regulating Corporate Capitalism: Property Rights and Hyper-Regulation

Oñati Socio-Legal Series, Vol. 1, No. 2, 2011
Number of pages: 18 Posted: 08 Nov 2011
Sol Picciotto
ICTD
Downloads 294 (145,798)

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regulation, finance, patents, copyright, law

4.

For a Better GLOBE: A Minimum Effective Tax Rate for Multinationals

Number of pages: 7 Posted: 22 Mar 2021
University of Washington - School of Law, Tax Justice Network, Nottingham University Business School, University of Amsterdam - Amsterdam Institute for Social Science Research (AISSR), Charles University in Prague, Faculty of Social Sciences, Institute of Economic Studies and ICTD
Downloads 238 (180,038)

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international tax, multinational corporations, BEPS, Pillar One, Pillar Two, GloBE

5.

Taxing Multinational Enterprises as Unitary Firms

ICTD Working Paper 53
Number of pages: 39 Posted: 18 Feb 2018
Sol Picciotto
ICTD
Downloads 207 (206,253)
Citation 8

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international tax; multinationals; unitary; BEPS; transfer pricing

6.

International Tax Disputes: Between Supranational Administration and Adjudication

ICTD Working Paper 55
Number of pages: 40 Posted: 18 Feb 2018
Sol Picciotto
ICTD
Downloads 144 (279,449)
Citation 1

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international tax; multinationals; disputes; mutual agreement procedure; transfer pricing

7.

Socialism, Progressive Taxation, and the Fiscal State

Picciotto, Sol: Socialism, Progressive Taxation and the Fiscal State (March 8, 2022). Pre-print version of the chapter ‘Marxism and Socialism: Progressive Taxation and Socialisation of Property’ in the book entitled The Political Philosophy of Taxation: A History from the Enlightenment to the Presen
Number of pages: 40 Posted: 04 Apr 2022
Sol Picciotto
ICTD
Downloads 131 (300,567)

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Marxism, tax, state theory, capitalism, transcendence, socialisation, property, corporation

8.

Profit Split Method: Time for Countries to Apply a Standardized Approach

Number of pages: 5 Posted: 29 Aug 2018
Jeffery M. Kadet, Tommaso Faccio and Sol Picciotto
University of Washington - School of Law, Nottingham University Business School and ICTD
Downloads 123 (315,060)
Citation 1

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Transfer Pricing, Profit Split Method, Transfer Pricing Guidelines, BEPS, Base Erosion and Profit Shifting, International Taxation, OECD

9.

Mediating Contestations of Private, Public and Property Rights in Corporate Capitalism

Oñati Socio-Legal Series, Vol. 3, No. 4, 2013
Number of pages: 25 Posted: 01 Nov 2013
Sol Picciotto
ICTD
Downloads 105 (351,608)

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Law, sociology, economics, history, lawyers, corporations, capitalism, Ley, sociología, economía, historia, abogados, corporaciones, capitalismo

10.

Unitary Taxation in the Extractive Industry Sector

ICTD Working Paper 35
Number of pages: 50 Posted: 22 Jul 2015
Erika Siu, Sol Picciotto, Jack Mintz and Akilagpa Sawyerr
University of Illinois at Chicago - Institute for Health Research and Policy, ICTD, University of Calgary - The School of Public Policy and University of Ghana
Downloads 85 (401,569)
Citation 2

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unitary taxation; formulary apportionment; combined reporting; extractive industries; natural resource taxation; royalties; US state corporate income tax system; Canada provincial corporate income tax system

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international tax, avoidance, evasion, havens, offshore, BEPS, global governance, corporate capitalism, crisis.

12.

The Wto's Appellate Body: Legal Formalism as a Legitimation of Global Governance

Governance, Vol. 18, No. 3, Summer 2005
Number of pages: 24 Posted: 09 Dec 2011
Sol Picciotto
ICTD
Downloads 62 (476,389)
Citation 1

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WTO, economic integration, globalization, legalization, legitimation, regulation

13.

International Tax, Regulatory Arbitrage and the Growth of Transnational Corporations

Transnational Corporations Journal, Vol. 25, No. 3, 2018
Number of pages: 28 Posted: 11 Jun 2020
Sol Picciotto
ICTD
Downloads 50 (525,412)
Citation 1

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arm’s length principle, BEPS, formulary apportionment, transnational corporations, tax avoidance structures

14.

Foreword: 2010-11 International Master’s in Sociology of Law: Master’s Theses

Oñati Socio-Legal Series, Vol. 1, No. 1, 2011
Number of pages: 2 Posted: 17 Nov 2011 Last Revised: 26 Mar 2012
Sol Picciotto
ICTD
Downloads 39 (578,684)

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Master, Sociology of Law, International Institute for the Sociology of Law, IISL, Instituto Internacional de Sociología Jurídica, IISJ, Oñati

15.

Constructing Compliance: Game Playing, Tax Law, and the Regulatory State

Law & Policy, Vol. 29, No. 1, pp. 11-30, January 2007
Number of pages: 20 Posted: 08 Jan 2007
Sol Picciotto
ICTD
Downloads 30 (630,856)
Citation 1

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16.

Introduction: Reconceptualizing Regulation in the Era of Globalization

Number of pages: 11 Posted: 13 Dec 2002
Sol Picciotto
ICTD
Downloads 28 (643,938)
Citation 1

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17.

Constitutionalizing Multilevel Governance?

International Journal of Constitutional Law, Vol. 6, Issue 3-4, pp. 457-479, 2008
Posted: 13 May 2009
Sol Picciotto
ICTD

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Other Papers (1)

Total Downloads: 7
1.

Is the International Tax System Fit for Purpose, Especially for Developing Countries?

ICTD Research in Brief Issue 8, February 2014
Number of pages: 2 Posted: 17 May 2014
Sol Picciotto
ICTD
Downloads 7

Abstract:

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international tax, transnational corporations, unitary taxation, Research in Brief