Sol Picciotto

Lancaster University Law School

Emeritus Professor

FLAT 5 Regency House, Newbold Terrace

Leamington, CV32 4HD

United Kingdom

Institute of Advanced Legal Studies, University of London

Senior Research Fellow

Charles Clore House

17 Russell Square

London, WC1B 5DR

United Kingdom

  • Lancaster University Law School

  • Institute of Advanced Legal Studies, University of London

SCHOLARLY PAPERS

19

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11

CROSSREF CITATIONS

26

Scholarly Papers (19)

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1.

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

Number of pages: 34 Posted: 24 Mar 2021
Sol Picciotto, Tommaso Faccio, Jeffery M. Kadet, Petr Jansky, Alex Cobham and Javier Garcia-Bernardo
Lancaster University Law School, 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 683 (64,477)
Citation 2

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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
Lancaster University Law School
Downloads 577 (79,746)
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
Lancaster University Law School
Downloads 313 (162,000)

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regulation, finance, patents, copyright, law

4.

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
Lancaster University Law School
Downloads 311 (163,573)
Citation 1

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

5.

Taxing Multinational Enterprises as Unitary Firms

ICTD Working Paper 53
Number of pages: 39 Posted: 18 Feb 2018
Sol Picciotto
Lancaster University Law School
Downloads 283 (180,759)
Citation 8

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international tax; multinationals; unitary; BEPS; transfer pricing

6.

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

Number of pages: 7 Posted: 22 Mar 2021
Jeffery M. Kadet, Alex Cobham, Tommaso Faccio, Javier Garcia-Bernardo, Petr Jansky and Sol Picciotto
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 Lancaster University Law School
Downloads 267 (190,948)

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

7.

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 Lancaster University Law School
Downloads 179 (277,866)
Citation 1

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

8.

International Tax Disputes: Between Supranational Administration and Adjudication

ICTD Working Paper 55
Number of pages: 40 Posted: 18 Feb 2018
Sol Picciotto
Lancaster University Law School
Downloads 178 (279,296)
Citation 1

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

9.

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 Chicago Law School, Lancaster University Law School, University of Calgary - The School of Public Policy and University of Ghana
Downloads 118 (388,065)
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

10.

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
Lancaster University Law School
Downloads 116 (392,803)

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

11.

International Corporate Taxation at a Crossroads

Belt and Road Initiative Tax Journal (2022) 3(2): 92-101
Number of pages: 10 Posted: 10 Jan 2023
Sol Picciotto
Lancaster University Law School
Downloads 105 (421,996)

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transnational corporations, unitary taxation, formulary apportionment

12.

Technocracy in the Era of Twitter. Between Intergovernmentalism and Supranational Technocratic Politics in Global Tax Governance

Number of pages: 25 Posted: 13 May 2020
Sol Picciotto
Lancaster University Law School
Downloads 82 (494,825)
Citation 1

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

13.

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
Lancaster University Law School
Downloads 78 (509,576)
Citation 1

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

14.

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
Lancaster University Law School
Downloads 76 (517,270)
Citation 1

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

15.

The Transition to Unitary Taxation

Tax Notes International 2022
Number of pages: 10 Posted: 12 Dec 2022
Sol Picciotto and Jeffery M. Kadet
Lancaster University Law School and University of Washington - School of Law
Downloads 61 (581,242)

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16.

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
Lancaster University Law School
Downloads 48 (648,797)

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

17.

Introduction: Reconceptualizing Regulation in the Era of Globalization

Published in Special Issue of the Journal of Law and Society, New Directions in Regulatory Theory, (2002) 29(1): 1-11
Number of pages: 11 Posted: 22 Feb 2023
Sol Picciotto
Lancaster University Law School
Downloads 45 (666,202)

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18.

Lawyers as Constructive Ideologists of Corporate Capitalism: The Legal Framing of Software

Number of pages: 25 Posted: 25 May 2023
Sol Picciotto
Lancaster University Law School
Downloads 26 (799,891)

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Lawyers, constructive ideologists, corporate capitalism, software, copyright, intellectual property, international tax

19.

Constitutionalizing Multilevel Governance?

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

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Other Papers (1)

Total Downloads: 15
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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
Lancaster University Law School
Downloads 15

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