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JEL Code: H87

230,084 Total downloads

Viewing: 101 - 150 of 954 papers

101.

Taxing the American Emigrant

Laura Snyder, “Taxing the American Emigrant,” 74(2) Tax Lawyer 299 (2021).
Number of pages: 46 Posted: 02 Mar 2021 Last Revised: 08 Mar 2021
Accepted Paper Series
Taxpayer Advocacy Panel (TAP)
Downloads 549
102.

Drawing the Boundaries of Tax Justice

Number of pages: 15 Posted: 10 Mar 2013
Working Paper Series
McGill University - Faculty of Law
Downloads 545
103.

Conflating Politics and Development? Examining Investment Treaty Arbitration Outcomes

Virginia Journal of International Law, Vol. 55, 2014
Number of pages: 59 Posted: 14 Mar 2015 Last Revised: 18 Mar 2015
Accepted Paper Series
American University - Washington College of Law
Downloads 539
104.

The Global Role of the World Health Organization

Global Health Governance, Vol. 2, No. 2, 2008
Number of pages: 11 Posted: 30 Jul 2009 Last Revised: 18 May 2011
Accepted Paper Series
University of Pennsylvania - School of Social Policy & Practice and PepsiCo
Downloads 535
105.

The Global Financial Crisis: Lessons for European Integration

CASE Network Studies and Analyses No. 384
Number of pages: 35 Posted: 22 Jul 2009
Working Paper Series
BruegelCASE - Center for Social and Economic Research
Downloads 534
106.

Friends with Tax Benefits: Apple's Cautionary Tale

Tax Notes International, Vol. 78, No. 11, 2015
Number of pages: 5 Posted: 16 Oct 2015
Accepted Paper Series
McGill University - Faculty of Law
Downloads 532
107.

How Nations Share

Indiana Law Journal, Vol. 87, 2011, Univ. of Wisconsin Legal Studies Research Paper No. 1159
Number of pages: 55 Posted: 21 Apr 2011 Last Revised: 24 Apr 2011
Working Paper Series
McGill University - Faculty of Law
Downloads 530
108.

Some Perspectives from the United States on the Worldwide Taxation vs. Territorial Taxation Debate

Journal of the Australasian Tax Teachers Association, Vol. 3, No. 35, 2008
Number of pages: 52 Posted: 26 Jul 2009
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Boston College Law School
Downloads 529
109.

The Dubious Legal Pedigree of IGAs (and Why it Matters)

Tax Notes International, Vol. 69, No. 6, 2013
Number of pages: 5 Posted: 19 Jun 2013
Accepted Paper Series
McGill University - Faculty of Law
Downloads 528
110.

International Transfer Pricing in Services MNCs: A Case of Banking and Insurance Sector

NEW AGE MARKETING: EMERGING REALITIES, pp. 225-238, Upinder Dhar, V. V. Nath, Satish K. Nair, Kumar Yadav Prabhat, Excel Books, January 2008
Number of pages: 15 Posted: 27 Feb 2011 Last Revised: 14 Jun 2012
Accepted Paper Series
Nirma University - Institute of Management
Downloads 526
111.

The Impact of Globalization on the Composition of Government Expenditures: Evidence from Panel Data

KOF Working Papers / KOF Swiss Economic Institute, ETH Zurich No. 141
Number of pages: 42 Posted: 06 Sep 2006
Working Paper Series
Heidelberg University, KOF Swiss Economic Institute, ETH Zurich and University of Konstanz

Multiple version iconThere are 2 versions of this paper

Downloads 505
112.

The Interaction of Tax Systems and Tax Cultures in an International Legal Order for Taxation

Diritto e Pratica Tributaria Internazionale, CEDAM, Vol. 5, No. 2, pp. 841-867, 2008
Number of pages: 20 Posted: 16 Feb 2010
Accepted Paper Series
Leiden University, Institute of Tax Law and Economics
Downloads 505
113.

Born Out of Necessity: A Debt Standstill for COVID-19

Center for Economic Policy Research; Policy Insight No. 103 (2020), Duke Law School Public Law & Legal Theory Series No. 2020-23
Number of pages: 11 Posted: 28 Apr 2020 Last Revised: 13 May 2020
Accepted Paper Series
Columbia Business School - Department of Economics, Center for Contract and Economic Organization, University of California, Berkeley - Department of Economics, University of Virginia School of Law, University of Chicago - Booth School of Business, United Nations - Conference on Trade and Development (UNCTAD) and Graduate Institute Geneva, IHEIDGraduate Institute Geneva, IHEID
Downloads 494
114.

Discerning Commercial and Economic Reality: Applying the GAAR to Frucor

New Zealand Journal of Tax Law and Policy, September 2021
Number of pages: 19 Posted: 01 May 2021 Last Revised: 20 Jul 2021
Accepted Paper Series
University of Auckland - Faculty of Law
Downloads 494
115.

Are Tax Havens Good Neighbors? An LDC Perspective

Number of pages: 26 Posted: 22 Jul 2009 Last Revised: 04 Apr 2011
Working Paper Series
Pepperdine University School of Public Policy and affiliation not provided to SSRN
Downloads 492
116.

International Tax Law and its Influence on National Tax Systems

OUP Handbook of International Tax Law (F. Haase, G. Kofler eds., Oxford University Press 2021 Forthcoming)
Number of pages: 15 Posted: 30 Apr 2021
Working Paper Series
University of Auckland - Faculty of Law
Downloads 491
117.

Chinese Reverse Mergers, Accounting Regimes, and the Rule of Law in China

Thomas Jefferson Law Review, Vol. 34, No. 1, 2011, Thomas Jefferson School of Law Research Paper No. 2024135
Number of pages: 52 Posted: 20 Mar 2012 Last Revised: 02 Oct 2019
Accepted Paper Series
Thomas Jefferson School of Law
Downloads 489
118.

The Offshore Tax Enforcement Dragnet

Emory Law Journal, Vol. 67, 2018, Forthcoming, Tulane Public Law Research Paper No. 17-2
Number of pages: 79 Posted: 01 Apr 2017 Last Revised: 23 May 2018
Accepted Paper Series
Boston College Law School
Downloads 467
119.

Sovereign Debt Restructurings as Exercises of International Public Authority: Towards a Decentralized Sovereign Insolvency Law

C. Esposito, J.P. Bohoslavsky, Y. Li (eds.): Sovereign Financing and International Law (Oxford University Press 2013) pp 39-70.
Number of pages: 36 Posted: 22 Jun 2012 Last Revised: 18 Feb 2018
Accepted Paper Series
Max Planck Institute for Comparative Public Law and International Law and Goethe University FrankfurtMax Planck Institute for Comparative Public Law and International Law
Downloads 465
120.

Some Observations Concerning Multi-Jurisdictional Tax Competition

Number of pages: 33 Posted: 08 Feb 2000
Working Paper Series
New York University School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 456
121.

Lessons for International Tax Reform from the U.S. State Experience under Formulary Apportionment

Number of pages: 42 Posted: 26 Nov 2013 Last Revised: 25 Sep 2018
Working Paper Series
UCLA School of Law
Downloads 450
122.

The Determinants of FDI Inflows in Europe: The Role of the Institutional Context and Italy's Relative Position

Rivista di Politica Economica SIPI-Confindustria, Roma, 2007
Number of pages: 21 Posted: 20 Jul 2007
Accepted Paper Series
Italian National Institute of Statistics and ISTAT - Italian National Institute of Statistics
Downloads 448
123.

Assessing BEPS: Origins, Standards, and Responses

General Report, in 102A Cahiers de Droit Fiscal International: Assessing BEPS: Origins, Standards, and Responses 17 (Int’l Fiscal Ass’n 2017)
Number of pages: 50 Posted: 13 Jul 2017
Accepted Paper Series
McGill University - Faculty of Law and Boston College Law School
Downloads 446
124.

Sovereign Wealth Funds and the Efficient Management of the Wealth of Nations

Tax Notes, September 29, 2008
Number of pages: 2 Posted: 22 Aug 2008 Last Revised: 30 Oct 2008
Accepted Paper Series
University of Virginia School of Law
Downloads 445
125.

Soft Power, Strategic Security, and International Philanthropy

North Carolina Law Review, Vol. 85, 2007, Ohio State Public Law Working Paper No. 80, Center for Interdisciplinary Law and Policy Studies Working Paper Series No. 53
Number of pages: 75 Posted: 13 Sep 2006
Accepted Paper Series
University of Minnesota - Twin Cities - School of Law
Downloads 443
126.

Freedom of Establishment or Free Movement of Capital: Is There an Order of Priority? Conflicting Visions of National Courts and the ECJ

EC Tax Review, Vol. 1, pp. 19-31, 2010
Number of pages: 17 Posted: 15 Nov 2011
Accepted Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Law, Linklaters, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 441
127.

Global Health Inequalities: An International Comparison

Journal of Epidemiology and Community Health, 2006
Number of pages: 10 Posted: 04 Dec 2006
Accepted Paper Series
University of Pennsylvania - School of Social Policy & Practice
Downloads 439
128.

Transfer Pricing

Number of pages: 17 Posted: 11 Feb 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 434
129.

Buying in: Residence and Citizenship by Investment

St. Louis University Law Journal, Forthcoming
Number of pages: 22 Posted: 28 Sep 2017
Accepted Paper Series
McGill University - Faculty of Law
Downloads 424
130.

Embedded Liberalism and IIAs: The Future of the Right to Regulate, with Reflections on WTO Law

Published in Gillian Moon and Lisa Toohey (eds) The Future of International Economic Integration: The Embedded Liberalism Compromise Revisited, Cambridge University Press, 2018, p. 122-136.
Number of pages: 15 Posted: 12 Nov 2016 Last Revised: 10 Apr 2020
Accepted Paper Series
CNRS
Downloads 424
131.

Merits and Demerits of Interest-Free Financial System

International Journal of Management Focus, Jan-March, 2014
Number of pages: 7 Posted: 09 Aug 2014
Accepted Paper Series
Pondicherry University - Department of International BusinessIIMT University, Meerut and Pondicherry University - Department of International Business
Downloads 423
132.

International Investment Law and the Protection of Foreign Investment in Brazil

Transnational Dispute Management 2, 2016, Special Issue on Latin America vol. 1 (eds Ignacio Torterola and Quinn Smith)
Number of pages: 20 Posted: 02 Jun 2016 Last Revised: 10 Apr 2020
Accepted Paper Series
CNRS
Downloads 417
133.

In Rem Alternatives to Extradition for Money Laundering

Loyola of Los Angeles International and Comparative Law Review, Vol. 25, p. 409, 2003
Number of pages: 62 Posted: 31 Oct 2005
Accepted Paper Series
University of New Hampshire School of Law (formerly Franklin Pierce Law Center)
Downloads 416
134.

Historic, Comparative and Evolutionary Analysis of Tax Systems

SEPARACAO DE PODERES E EFERIVIDADE DO SISTEMA TRIBUTARIO, Misabel Abreu Machado Derzi, ed., Del Rey Pub., Brazil, 2010, Univ. of Wisconsin Legal Studies Research Paper No. 1131
Number of pages: 26 Posted: 11 Sep 2010
Working Paper Series
McGill University - Faculty of Law
Downloads 412
135.

On the Relevance of Double Tax Treaties

WU International Taxation Research Paper Series No. 2018-05
Number of pages: 29 Posted: 19 Feb 2018
Working Paper Series
Vienna University of Economics and Business, Vienna University of Economics and Business - Department of Economics and Vienna University of Economics and Business - Department of EconomicsUniversity of Piemonte Orientale - Facoltà di Economia
Downloads 404
136.

Lessons the United States Can Learn from Other Countries’ Territorial Systems for Taxing Income of Multinational Corporations

Number of pages: 57 Posted: 30 Jan 2015
Working Paper Series
Rutgers, The State University of New Jersey - Department of Economics, Boston College Law School and Urban Institute
Downloads 403
137.

Anti-Tax Avoidance Measures in China and India: An Evaluation of Specific Court Decisions

Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013), no. 1 ; p. 49-60
Number of pages: 12 Posted: 14 Jan 2013 Last Revised: 19 Dec 2013
Accepted Paper Series
Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School
Downloads 401
138.

Fiscal Capacity: An Overview of Concepts and Measurement Issues and Their Applicability in the Russian Federation

GSU Andrew Young School of Policy Studies Working Paper No. 97-3
Number of pages: 23 Posted: 12 Jan 2004
Working Paper Series
Georgia State University - Andrew Young School of Policy Studies and Georgia State University - International Studies Program
Downloads 401
139.

Cross-Border Loss Offset and Formulary Apportionment: How Do They Affect Multijurisdictional Firm Investment Spending and Interjurisdictional Tax Competition?

Number of pages: 29 Posted: 18 Aug 2003
Working Paper Series
Facultes Universitaires Catholiques de Mons (FUCAM) and Facultes Universitaires Saint-Louis, Brussels
Downloads 400
140.

Market Reactions to Export Subsidies

Ross School of Business Paper No. 912
Number of pages: 35 Posted: 04 Jan 2004
Working Paper Series
Harvard Business School - Finance Unit and University of Michigan

Multiple version iconThere are 2 versions of this paper

Downloads 400
141.

Economic, Political and Institutional Determinants of Budget Deficits in the European Union

Number of pages: 45 Posted: 15 Apr 2009
Working Paper Series
European Commission, DG II and EcoMod - Brussels
Downloads 393
142.

Money on the Table?: Responding to Cross-Border Tax Arbitrage

Number of pages: 24 Posted: 25 Nov 2002
Accepted Paper Series
New York University School of Law
Downloads 385
143.

International Financial Flows and Transactions Taxes: Survey and Options

Number of pages: 62 Posted: 15 Feb 2006
Working Paper Series
affiliation not provided to SSRN
Downloads 384
144.

Tax Competition and the Ethics of Burden Sharing

42:1 Fordham International Law Journal (2018), pp. 61-100
Number of pages: 41 Posted: 24 Sep 2018 Last Revised: 12 Mar 2021
Accepted Paper Series
Osgoode Hall Law School, York University
Downloads 382
145.

Taxation and the Competitiveness of Sovereign Wealth Funds: Do Taxes Encourage Sovereign Wealth Funds to Invest in the United States?

Southern California Law Review, Vol. 82, Pg. 703, 2009, U of Penn, Inst for Law & Econ Research Paper No. 08-28
Number of pages: 66 Posted: 31 Oct 2008 Last Revised: 13 Aug 2010
Working Paper Series
University of Pennsylvania Carey Law School
Downloads 382
146.

Paperwork and Punishment: It's Time to Fix FBAR

Tax Notes International, Vol. 73, 2014
Number of pages: 6 Posted: 17 Oct 2014
Accepted Paper Series
McGill University - Faculty of Law
Downloads 378
147.

Offshore Financial Centers in the Caribbean: An Overview

Number of pages: 54 Posted: 08 Feb 2014
Working Paper Series
Université Paris Ouest - Nanterre, La Défense - EconomiX
Downloads 377
148.

Human Rights at the Borders of Tax Sovereignty

Number of pages: 38 Posted: 28 Feb 2017
Working Paper Series
McGill University - Faculty of Law
Downloads 368
149.

Book Review: The Public International Law Regime Governing International Investment, by Jose E. Alvarez, The Hague: Hague Academy of International Law, 2011, Pp. 502

American Journal of International Law, 2012, Washington & Lee Legal Studies Paper No. 2012-34
Number of pages: 15 Posted: 04 Oct 2012
Accepted Paper Series
American University - Washington College of Law
Downloads 364
150.

The EU Apple Case: Who Has a Dog in the Fight?

Tax Notes, Vol. 154, No. 2, 2017, Tax Notes International, Vol. 85, No. 2, 2017, BYU Law Research Paper No. 17-04
Number of pages: 8 Posted: 08 Feb 2017 Last Revised: 21 Feb 2017
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads 362