1.
Transfer Pricing
Number of pages: 15
Posted: 06 Jan 2013
Working Paper Series
Fayetteville State University - School of Business and Economics, Fayetteville State University - School of Business and Economics and Fayetteville State University - School of Business and Economics
Downloads
7,889
2.
Pillar 2: Rule Order, Incentives, and Tax Competition
Oxford University Centre for Business Taxation Policy Brief 2022
Number of pages: 16
Posted: 11 Mar 2022
Working Paper Series
Centre for Business Taxation, Oxford University, Oxford University Centre for Business Taxation and Oxford University Centre for Business Taxation
Downloads
5,978
3.
Introduction to Tax Policy Theory
Number of pages: 24
Posted: 14 Jun 2018
Working Paper Series
McGill University - Faculty of Law
Downloads
5,801
4.
Which Countries Become Tax Havens?
Number of pages: 30
Posted: 21 Dec 2006
Last Revised: 17 Jul 2009
Working Paper Series
UC Berkeley School of Law and University of Michigan
There are 2 versions of this paper
Which Countries Become Tax Havens?
Number of pages: 30
Posted: 21 Dec 2006
Last Revised: 17 Jul 2009
Downloads
5,654
Which Countries Become Tax Havens?
NBER Working Paper No. w12802
Number of pages: 50
Posted: 05 Jan 2007
Last Revised: 26 Jun 2022
Downloads
277
Downloads
5,654
5.
Police Powers Doctrine and International Investment Law
In Filippo Fontanelli, Andrea Gattini and Attila Tanzi (eds) General Principles of Law and International Investment Arbitration, Brill, 2018, p. 323-343.
Number of pages: 19
Posted: 10 Oct 2017
Last Revised: 10 Apr 2020
Accepted Paper Series
CNRS
Downloads
4,043
6.
Profit Shifting Before and After the Tax Cuts and Jobs Act
73(4) National Tax Journal 1233-1266 (2020), UCLA School of Law, Law-Econ Research Paper No. 20-10
Number of pages: 45
Posted: 21 Nov 2018
Last Revised: 13 Jan 2021
Working Paper Series
UCLA School of Law
Downloads
3,697
7.
Empirically Evaluating Claims About Investment Treaty Arbitration
North Carolina Law Review, Vol. 86, p. 1, 2007
Number of pages: 88
Posted: 15 Mar 2007
Last Revised: 20 May 2009
Accepted Paper Series
American University - Washington College of Law
Downloads
3,585
8.
The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond
Number of pages: 40
Posted: 07 Nov 2015
Last Revised: 19 Jun 2016
Working Paper Series
UCLA School of Law
Downloads
3,390
9.
Problems with Destination-Based Corporate Taxes and the Ryan Blueprint
U of Michigan Law & Econ Research Paper No. 16-029
Number of pages: 23
Posted: 15 Dec 2016
Last Revised: 25 May 2017
Accepted Paper Series
University of Michigan Law School and UCLA School of Law
Downloads
3,381
10.
Fairness and Taxation in a Globalized World
Number of pages: 18
Posted: 26 Feb 2015
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads
3,372
11.
Hard Law & Soft Law in International Taxation
Wisconsin International Law Journal, Vol. 25, No. 2, Summer 2007, Univ. of Wisconsin Legal Studies Research Paper No. 1049
Number of pages: 10
Posted: 01 Jun 2007
Accepted Paper Series
McGill University - Faculty of Law
Downloads
3,157
12.
The Allocation of Taxing Rights under Pillar One of the OECD Proposal
OUP Handbook of International Tax Law (F. Haase, G. Kofler eds., Oxford University Press 2021 Forthcoming)
Number of pages: 19
Posted: 19 Apr 2021
Last Revised: 11 Nov 2021
Working Paper Series
Max Planck Institute for Tax Law and Public Finance
Downloads
2,594
13.
The Demand for Tax Haven Operations
Number of pages: 27
Posted: 21 Sep 2004
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads
2,578
14.
Multinational Transfer Pricing, Tax Arbitrage, and the Arm's Length Principle
Number of pages: 13
Posted: 07 Oct 2004
Working Paper Series
Monash University - Department of Economics and Independent
Downloads
2,421
15.
Dividend Policy Inside the Multinational Firm
EFA 2002 Berlin Meetings Presented Paper
Number of pages: 32
Posted: 24 Jun 2002
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads
2,286
16.
Development and Outcomes of Investment Treaty Arbitration
Harvard International Law Journal, Vol. 50, No. 2, Summer 2009, Washington & Lee Legal Studies Paper No. 2009-04
Number of pages: 57
Posted: 11 Jun 2009
Last Revised: 01 Sep 2009
Accepted Paper Series
American University - Washington College of Law
Downloads
2,264
17.
The Right to Regulate in International Investment Law (Revisited)
International and Comparative Law Research Center 2022
Number of pages: 100
Posted: 21 Mar 2022
Last Revised: 23 Mar 2022
Accepted Paper Series
CNRS
Downloads
2,144
18.
Sovereignty, Taxation, and Social Contract
Minnesota Journal of International Law, Vol. 18, Univ. of Wisconsin Legal Studies Research Paper No. 1063
Number of pages: 51
Posted: 29 Aug 2008
Accepted Paper Series
McGill University - Faculty of Law
Downloads
2,111
19.
Financial Performance, Pollution Measures and the Propensity to Use Corporate Responsibility Reporting: Implications for Business and Legal Scholarship
Number of pages: 17
Posted: 21 Jul 2009
Last Revised: 06 Oct 2014
Working Paper Series
Babson College and University of Massachusetts at Dartmouth - Charlton College of Business
Downloads
2,107
20.
What Problems and Opportunities are Created by Tax Havens?
Number of pages: 29
Posted: 06 Oct 2008
Working Paper Series
UC Berkeley School of Law
There are 2 versions of this paper
What Problems and Opportunities are Created by Tax Havens?
Number of pages: 29
Posted: 06 Oct 2008
Downloads
2,092
What Problems and Opportunities are Created by Tax Havens?
Oxford Review of Economic Policy, Vol. 24, No. 4, pp. 661-679, 2008
Posted: 25 Jan 2009
Downloads
2,092
21.
The European Union's Proposal for an International Investment Court: Significance, Innovations and Challenges Ahead
Transnational Dispute Management 1, 2017 (advance publication 25 May 2016)
Number of pages: 44
Posted: 10 Jan 2016
Last Revised: 10 Apr 2020
Accepted Paper Series
CNRS
Downloads
2,028
22.
Globalization, Tax Competition and the Future of Tax Systems
IMF Working Paper No. 96/141
Number of pages: 21
Posted: 15 Feb 2006
Working Paper Series
International Monetary Fund (IMF)
Downloads
2,021
23.
As American as Apple Inc.: International Tax and Ownership Nationality
Tax Law Review, Vol. 68, No. 2, 2015, pp. 207-274, U of Penn Law School, Public Law Research Paper No. 14-5, U of Penn, Inst for Law & Econ Research Paper No. 14-3
Number of pages: 68
Posted: 11 Feb 2014
Last Revised: 21 Jul 2015
Accepted Paper Series
University of Pennsylvania Carey Law School
Downloads
1,912
24.
Pillar 2's Impact on Tax Competition
Number of pages: 58
Posted: 15 Sep 2022
Last Revised: 28 Sep 2022
Working Paper Series
Oxford University Centre for Business Taxation, Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads
1,861
25.
Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data
Number of pages: 16
Posted: 24 Apr 2001
Working Paper Series
CESifo (Center for Economic Studies and Ifo Institute), Ifo Institute, Germany and CESifo (Center for Economic Studies and Ifo Institute) - Ifo Institute
Downloads
1,849
26.
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
1,761
27.
Eurozone Sovereign Debt Crisis
Number of pages: 85
Posted: 01 Dec 2011
Last Revised: 06 Dec 2011
Working Paper Series
New York University School of Professional Studies (NYUSPS)
Downloads
1,752
28.
Rethinking Tax for the Digital Economy After COVID-19
11 Harvard Business Law Review (2021)
Number of pages: 25
Posted: 30 Jun 2020
Last Revised: 21 Aug 2021
Accepted Paper Series
University of Antwerp Faculty of Law and McGill University - Faculty of Law
Downloads
1,750
29.
Fundamentals of Taxation: Introduction to Tax Policy. Tax Law and Tax Administration
Fundamentals of Taxation, July 2019
Number of pages: 28
Posted: 04 Aug 2020
Accepted Paper Series
International Bureau of Fiscal Documentation (IBFD), University of Cape Town (UCT), University of Cape Town, International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)
Downloads
1,688
30.
Tax Competition and Transfer Pricing Disputes
Number of pages: 15
Posted: 14 Dec 1999
Working Paper Series
Colby College and Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy
Downloads
1,669
31.
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
There are 3 versions of this paper
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
Downloads
1,666
Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?
ZEW - Centre for European Economic Research Discussion Paper No. 15-015
Number of pages: 42
Posted: 20 Mar 2015
Downloads
331
Does Exchange of Information between Tax Authorities Influence Multinationals’ Use of Tax Havens?
WU International Taxation Research Paper Series No. 2015 - 11
Number of pages: 41
Posted: 25 Feb 2015
Downloads
222
Downloads
1,666
32.
Tax and Non-Tax Incentives and Investments: Evidence and Policy Implications
FIAS, The World Bank Group, 2009
Number of pages: 50
Posted: 21 Jan 2010
Last Revised: 24 Mar 2010
Accepted Paper Series
Duke University
Downloads
1,593
33.
Why Data Giants Don't Pay Enough Tax
Harvard Law & Policy Review, v. 18 (2023)
Number of pages: 64
Posted: 31 Jan 2023
Last Revised: 29 Jul 2024
Accepted Paper Series
University of Antwerp Faculty of Law and McGill University - Faculty of Law
Downloads
1,576
34.
The Costs of Shared Ownership: Evidence from International Joint Ventures
Number of pages: 52
Posted: 28 Aug 2002
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
Downloads
1,534
35.
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
1,444
36.
How Big is Profit Shifting?
Number of pages: 18
Posted: 01 Jan 2020
Last Revised: 06 Aug 2020
Working Paper Series
UCLA School of Law
Downloads
1,422
37.
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 - Faculty of Law
Downloads
1,408
38.
The Private Law of Public Law: Public Authorities as Shareholders, Golden Shares, Sovereign Wealth Funds, and the Public Law Element in Private Choice of Law
Tulane Law Review, Vol. 82, No. 1, 2008
Number of pages: 67
Posted: 22 May 2008
Last Revised: 13 Jun 2008
Accepted Paper Series
Pennsylvania State University - Penn State Dickinson Law
Downloads
1,372
39.
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
1,361
40.
Challenges Facing Investment Disputes: Reconsidering Dispute Resolution in International Investment Agreements
APPEALS MECHANISMS IN INTERNATIONAL INVESTMENT DISPUTES, Karl P. Sauvant, ed., Oxford University Press, 2008, Washington & Lee Legal Studies Paper No. 2009-03
Number of pages: 51
Posted: 13 Jul 2009
Last Revised: 01 Sep 2009
Accepted Paper Series
American University - Washington College of Law
Downloads
1,346
41.
Evaluating International Tax Reform
Number of pages: 25
Posted: 20 Jul 2003
Working Paper Series
Harvard Business School - Finance Unit and University of Michigan
Downloads
1,312
42.
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
1,273
43.
COVID-19: Navigating Inclusive Recovery towards the New Normal
Number of pages: 35
Posted: 11 May 2020
Working Paper Series
Ateneo De Manila University - Ateneo School of Government
Downloads
1,262
44.
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
1,246
45.
One Answer to Why and How to Tax the Digitalized Economy
Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-10
Number of pages: 32
Posted: 27 Jun 2019
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads
1,178
46.
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
1,164
47.
Capital Controls, Liberalizations, and Foreign Direct Investment
Harvard NOM Working Paper No. 04-24
Number of pages: 39
Posted: 23 Feb 2004
Working Paper Series
Harvard Business School - Finance Unit, Harvard University - Business School (HBS) and University of Michigan
There are 3 versions of this paper
Capital Controls, Liberalizations, and Foreign Direct Investment
Harvard NOM Working Paper No. 04-24
Number of pages: 39
Posted: 23 Feb 2004
Downloads
1,159
Capital Controls, Liberalizations, and Foreign Direct Investement
NBER Working Paper No. w10337
Number of pages: 37
Posted: 15 Mar 2004
Last Revised: 01 Oct 2022
Downloads
105
Capital Controls, Liberalizations, and Foreign Direct Investment
The Review of Financial Studies, Vol. 19, Issue 4, pp. 1433-1464, 2006
Posted: 29 Feb 2008
Downloads
1,159
48.
Integrating Investment Treaty Conflict and Dispute Systems Design
Minnesota Law Review, Vol. 92, p. 161, 2007
Number of pages: 70
Posted: 12 Mar 2007
Last Revised: 20 May 2009
Accepted Paper Series
American University - Washington College of Law
Downloads
1,154
49.
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
1,148
50.
FDI in Indian Retail Sector: The Implications and Challenges
Emerging Paradigms in Corporate Finance and Regulatory Framework, Eds. Prag Rijwani and Neeraj Amarnani, Print Quick, Institute of Management, Nirma University, Ahmedabad, January 2014, pp. 339-354.
Number of pages: 20
Posted: 25 Jan 2014
Accepted Paper Series
Nirma University - Institute of Management and L. J. Institute of Management StudiesL J Institute of Management Studies
Downloads
1,137
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