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JEL Code: H87

230,586 Total downloads

Viewing: 51 - 100 of 957 papers

51.

Who Pays the Corporate Tax in a Global Economy?

National Tax Journal, Vol. 66, No. 1, 2013
Number of pages: 54 Posted: 09 Feb 2013
Accepted Paper Series
UCLA School of Law
Downloads 879
52.

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 870
53.

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 855
54.

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 849
55.

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 840
56.

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 806
57.

Firm Valuation Effects of the Expatriation of U.S. Corporations to Tax Haven Countries

Number of pages: 35 Posted: 31 Oct 2002
Working Paper Series
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems, The University of Texas at AustinUniversity of Texas at Austin - McCombs School of Business and Texas A&M University - Department of Accounting
Downloads 780
58.

BEPS and the New International Tax Order

Brigham Young University Law Review, Forthcoming
Number of pages: 45 Posted: 24 Mar 2017
Accepted Paper Series
McGill University - Faculty of Law
Downloads 775
59.

Taxation of the Digital Economy: Preliminary Analysis of OECD Pillar 1 Impact Assessment + KPMG Transfer Pricing Study of Amounts B & C (Presentation Slides)

Number of pages: 13 Posted: 28 Apr 2020 Last Revised: 20 May 2020
Working Paper Series
McGill University - Faculty of Law
Downloads 773
60.

Framework for U.S. Transfer Pricing Analysis Under Treasury Regulation Section 1.482 and the OECD Guidelines Compared

William Byrnes & Robert Cole (deceased), Practical Guide to U.S. Transfer Pricing § 2.01 - § 2.19 (Matthew Bender, Third Edition), Texas A&M University School of Law Legal Studies Research Paper No. 16-57
Number of pages: 94 Posted: 11 Jul 2016 Last Revised: 22 Oct 2016
Accepted Paper Series
Indpendent (Deceased) and Texas A&M University School of Law
Downloads 769
61.

Science for Global Sustainability: Toward a New Paradigm

Number of pages: 33 Posted: 11 Apr 2005
Working Paper Series
Harvard University - Harvard Kennedy School (HKS), Max Planck Institute for Chemistry and Potsdam-Institut für Klimafolgenforschung (PIK)
Downloads 768
62.

What You Give and What You Get: Reciprocity Under a Model 1 Intergovernmental Agreement on FATCA

Cayman Fin. Rev. April 2013
Number of pages: 8 Posted: 12 Jul 2013
Accepted Paper Series
McGill University - Faculty of Law
Downloads 759
63.

Global Trends and Constraints on Tax Policy in the Least Developed Countries

University of British Columbia Law Review, Vol. 40, University of Wisconsin Legal Studies Research Paper No. 1086
Number of pages: 32 Posted: 11 Aug 2009
Working Paper Series
McGill University - Faculty of Law
Downloads 754
64.

The Disappearing Tax Base: Is Foreign Direct Investment Eroding Corporate Income Taxes?

Number of pages: 36 Posted: 02 Dec 2002
Working Paper Series
Halle Institute for Economic Research and International Monetary Fund (IMF)
Downloads 752
65.

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 750
66.

Using Bilateral Advance Pricing Agreements to Resolve Tax Transfer Pricing Disputes

Tuck School of Business Working Paper No. 2005-24
Number of pages: 37 Posted: 05 Aug 2005
Working Paper Series
Tilburg University - Department of Econometrics & OR, Netspar, and CentER, Tuck School of Business at Dartmouth and VU University Amsterdam
Downloads 747
67.

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 745
68.

Empiricism and International Law: Insights for Investment Treaty Dispute Resolution

Virginia Journal of International Law, Vol. 48, 2008, Washington & Lee Legal Studies Paper No. 2008-33
Number of pages: 49 Posted: 30 Apr 2008 Last Revised: 20 May 2009
Accepted Paper Series
American University - Washington College of Law
Downloads 735
69.

An International Tax Regime in Crystallization - Realities, Experiences and Opportunities

NYU Law School, Public Law Research Paper No. 43
Number of pages: 80 Posted: 25 Jun 2002
Working Paper Series
University of Florida Levin College of Law
Downloads 728
70.

Global Governance: The G20 and a Global Green New Deal

Economics: The Open-Access, Open-Assessment E-Journal, Vol. 4, 2010-2
Number of pages: 37 Posted: 18 Dec 2010
Accepted Paper Series
Colorado State University, Fort Collins - Department of Economics

Multiple version iconThere are 3 versions of this paper

Downloads 718
71.

All of a Piece Throughout: The Four Ages of U.S. International Taxation

Number of pages: 34 Posted: 13 Jun 2005
Working Paper Series
University of Michigan Law School
Downloads 714
72.

International Transfer Pricing

Number of pages: 17 Posted: 07 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 704
73.

A Global Perspective on Citizenship Taxation

Michigan Journal of International Law, Vol. 38, No. 2, 2017
Number of pages: 52 Posted: 18 Jan 2016 Last Revised: 17 Sep 2017
Accepted Paper Series
McGill University - Faculty of Law
Downloads 688
74.

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
Universidad Carlos III de Madrid
Downloads 682
75.

Economic Analysis of India's Double Tax Avoidance Agreements

Number of pages: 33 Posted: 30 Jun 2010 Last Revised: 04 Jul 2010
Working Paper Series
Goa Institute of Management
Downloads 675
76.

A Multilateral Solution for the Income Tax Treatment of Interest Expenses

Yale Law & Economics Research Paper No. 371
Number of pages: 9 Posted: 28 Aug 2008 Last Revised: 04 Mar 2009
Working Paper Series
Columbia Law School
Downloads 662
77.

Networks, Norms and National Tax Policy

Wash. U. Global Studies Law Review, 2010, Univ. of Wisconsin Legal Studies Research Paper No. 1078
Number of pages: 34 Posted: 13 Mar 2009 Last Revised: 22 Feb 2010
Working Paper Series
McGill University - Faculty of Law
Downloads 647
78.

The Competence of Nations and International Tax Law

Number of pages: 63 Posted: 18 Apr 2006
Working Paper Series
Oklahoma City University - School of Law
Downloads 642
79.

The Trouble with Tax Competition: From Practice to Theory

71 Tax L. Rev. 311 (2018)
Number of pages: 56 Posted: 07 Feb 2017 Last Revised: 11 Dec 2019
Accepted Paper Series
Georgetown University Law Center
Downloads 639
80.

Taxation in a Time of Crisis: Policy Leadership from the OECD to the G20

Northwestern Journal of Law & Social Policy, Vol. 5, 2010, Univ. of Wisconsin Legal Studies Research Paper No. 1107
Number of pages: 22 Posted: 21 Feb 2010
Working Paper Series
McGill University - Faculty of Law
Downloads 620
81.

Most-Favoured-Nation Treatment, Survival Clauses and Reform of International Investment Law

Journal of International Arbitration 33 (5), 2016, p. 425-440
Number of pages: 16 Posted: 04 Feb 2016 Last Revised: 10 Apr 2020
Accepted Paper Series
CNRS
Downloads 619
82.

Effective Versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies

Number of pages: 34 Posted: 27 Jan 2001
Working Paper Series
Heriot-Watt University - Centre for Economic Reform and Transformation and National University of Ireland, Galway (NUIG) - Department of Economics
Downloads 618
83.
Downloads 616
84.

Information Sharing and International Taxation

CentER Discussion Paper No. 2004-117
Number of pages: 39 Posted: 03 Jan 2005
Working Paper Series
International Monetary Fund (IMF) - Fiscal Affairs Department and Tilburg University - CentER, Department of Economics
Downloads 614
85.

Global Reform of Personal Income Taxation, 1981-2005: Evidence from 189 Countries

Andrew Young School of Policy Studies Research Paper Series No. 08-08
Number of pages: 53 Posted: 10 Feb 2008 Last Revised: 25 Jun 2009
Working Paper Series
University of North Carolina - Chapel Hill, Georgia State University - Department of Economics and Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

Multiple version iconThere are 2 versions of this paper

Downloads 611
86.

Digital Services Taxes and the Broader Shift From Determining the Source of Income to Taxing Location-Specific Rents

NYU Law and Economics Research Paper No. 19-36
Number of pages: 54 Posted: 12 Sep 2019 Last Revised: 09 Feb 2020
Working Paper Series
New York University School of Law
Downloads 595
87.

Globalization, Multinationals and Tax Base Allocation: Advance Pricing Agreements as Shifts in International Taxation?

IIMA Working Paper No. 2005-12-01
Number of pages: 26 Posted: 11 Jan 2006
Working Paper Series
GTP GlobalTransferPricing Business Solutions GmbH
Downloads 595
88.

Tax Treaties and the Allocation of Taxing Rights With Developing Countries

WU International Taxation Research Paper Series No. 2012-08
Number of pages: 32 Posted: 12 Feb 2013
Working Paper Series
Universite du Luxembourg, Vienna University of Economics and Business, Universita di Cagliari and University of Piemonte Orientale - Facoltà di EconomiaVienna University of Economics and Business - Department of Economics
Downloads 595
89.

Foreign Direct Investment and the Domestic Capital Stock

Ross School of Business Paper No. 1023
Number of pages: 15 Posted: 23 Mar 2006
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 593
90.

The Taxation of Cloud Computing and Digital Content

Tax Notes, Vol. 140, No. 4, July, 22, 2013, Tax Notes International, Vol. 71, No. 4, July, 22, 2013, State Tax Notes, Vol. 69, No. 4, July 22, 2013, U of Penn, Inst for Law & Econ Research Paper No. 13-26
Number of pages: 37 Posted: 03 Aug 2013
Accepted Paper Series
University of Pennsylvania Law School
Downloads 593
91.

The Proposal for an EU-Anti Avoidance Directive: Some Preliminary Thoughts

EC Tax Review Vol. 25, No. 3, 2016
Number of pages: 26 Posted: 20 Nov 2016
Accepted Paper Series
Universidad Carlos III de Madrid, University of Leeds School of Law and Universite du Luxembourg, Faculty of Law
Downloads 585
92.

Tax Revenue and (or?) Trade Liberalization

Number of pages: 31 Posted: 03 Mar 2006
Working Paper Series
International Monetary Fund (IMF) and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 579
93.

International Investment Arbitration: Development, Controversies, and Future Outlook

Number of pages: 19 Posted: 13 Nov 2017
Working Paper Series
Independent
Downloads 578
94.

The Parent Subsidiary Directive

Number of pages: 15 Posted: 30 Oct 2006
Working Paper Series
CEREN EA 7477 Burgundy School of Business - Université Bourgogne Franche-Comté
Downloads 574
95.

Five Lessons on Profit Shifting from the U.S. Country by Country Data

Tax Notes Federal. 169(9). 925-940., UCLA School of Law, Law-Econ Research Paper No. 20-13
Number of pages: 17 Posted: 24 Nov 2020 Last Revised: 13 Jan 2021
Accepted Paper Series
UCLA School of Law
Downloads 566
96.

Taxing According to Value Creation

Tax Notes International, Vol. 90, 2018
Number of pages: 8 Posted: 24 Aug 2018
Accepted Paper Series
McGill University - Faculty of Law
Downloads 563
97.

Using Investor-State Mediation Rules to Promote Conflict Management: An Introductory Guide

Washington & Lee Legal Studies Paper No. 2014-13
Number of pages: 25 Posted: 01 Apr 2014 Last Revised: 10 Apr 2014
Working Paper Series
American University - Washington College of Law
Downloads 561
98.

Justifying Source Taxation in the Digital Age

(2021) 53(3) VUWLR
Number of pages: 24 Posted: 30 Apr 2021 Last Revised: 09 Sep 2021
Accepted Paper Series
University of Auckland - Faculty of Law
Downloads 556
99.

The New Poor at Our Gates: Global Justice Implications for International Trade and Tax Law

New York University Law Review, Vol. 85, 2009, Northwestern Public Law Research Paper No. 08-43
Number of pages: 60 Posted: 08 Jan 2009 Last Revised: 14 Apr 2015
Accepted Paper Series
Hebrew University of Jerusalem - Faculty of Law
Downloads 552
100.

Economic Substance Doctrine: Time for a Legislative Response

Tax Notes International, Vol. 48, No. 1, October 2007
Number of pages: 6 Posted: 24 Feb 2008 Last Revised: 08 Dec 2009
Accepted Paper Series
University of Oxford and affiliation not provided to SSRN
Downloads 550