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JEL Code: K34

1,397,757 Total downloads

Viewing: 151 - 200 of 5,739 papers

151.

International Tax Arbitration

Australian Tax Review, Vol. 36, No. 3, pp. 173-190, 2007, Sydney Law School Research Paper No. 08/31
Number of pages: 19 Posted: 14 Apr 2008
Accepted Paper Series
The University of Sydney Law School
Downloads 1,146
152.

Breaking BEPS: The New International Tax Diplomacy

This draft has been published as 'The New International Tax Diplomacy,' 104 Geo. L.J. 1137-1196 (2016)
Number of pages: 55 Posted: 30 Aug 2015 Last Revised: 01 Jul 2017
Accepted Paper Series
Georgetown University Law Center
Downloads 1,141
153.

Can Sharing Be Taxed?

Washington University Law Review, Vol. 93, No. 4, 2016, Tulane Public Law Research Paper No. 15-3, Boston College Law School Legal Studies Research Paper No. 352
Number of pages: 82 Posted: 28 Feb 2015 Last Revised: 21 May 2016
Accepted Paper Series
Boston College Law School and Boston College - Law School
Downloads 1,141
154.

Citizenship Taxation

Southern California Law Review, Vol. 89, Forthcoming, Virginia Law and Economics Research Paper No. 2015-07
Number of pages: 72 Posted: 17 May 2015 Last Revised: 16 Jun 2016
Accepted Paper Series
University of Virginia School of Law
Downloads 1,138
155.

Business Valuation, DLOM and Daubert: The Issue of Redundancy

Business Valuation Review, Forthcoming
Number of pages: 35 Posted: 12 Nov 2009 Last Revised: 09 Jan 2011
Working Paper Series
Independent
Downloads 1,132
156.

Intellectual Property Law Solutions to Tax Avoidance

62 UCLA Law Review 2 (2015)
Number of pages: 72 Posted: 06 Jun 2014 Last Revised: 13 Jan 2015
Accepted Paper Series
University of Maryland Francis King Carey School of Law
Downloads 1,124
157.

Family Limited Partnerships and Section 2036: Not Such a Good Fit

ACTEC Journal, Volume 42, No. 3, Forthcoming, Hofstra Univ. Legal Studies Research Paper No. 2017-10
Number of pages: 23 Posted: 23 Jun 2017 Last Revised: 08 Jul 2017
Accepted Paper Series
Hofstra University - School of Law and Milbank, Tweed, Hadley & McCloy LLP
Downloads 1,121
158.

Taxing Capital Income in Emerging Countries: Will FATCA Open the Door?

World Tax Journal, Vol. 5, pp. 325-367, 2013, Georgetown Public Law Research Paper No. 13-031
Number of pages: 65 Posted: 25 Apr 2013 Last Revised: 19 Sep 2014
Working Paper Series
Georgetown University Law Center
Downloads 1,115
159.

Uber, the Taylor Review, Mutuality, and the Duty to Not Misrepresent Employment Status

(2019) 48(2) Industrial Law Journal 180
Number of pages: 14 Posted: 16 Aug 2017 Last Revised: 01 Oct 2019
Accepted Paper Series
School of Law, King's College, London; Centre for Business Research, University of Cambridge
Downloads 1,115
160.

Zappers: Tax Fraud, Technology and Terrorist Funding

State and Local Tax Lawyer, 2008, Boston Univ. School of Law Working Paper No. 08-07
Number of pages: 46 Posted: 21 Feb 2008
Accepted Paper Series
NYU - Graduate Tax Program
Downloads 1,115
161.

Contextual Analysis of Tax Ownership

Boston University Law Review, April 2005, Columbia Law and Economics Working Paper No. 263
Number of pages: 70 Posted: 30 Nov 2004
Accepted Paper Series
Columbia University - Law School
Downloads 1,114
162.

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 1,112
163.

Taxation and Redistribution: Some Clarifications

Number of pages: 23 Posted: 21 Aug 2003
Working Paper Series
Harvard Law School

Multiple version iconThere are 2 versions of this paper

Downloads 1,107
164.

Startup Ltd.: Tax Planning and Initial Incorporation Location

14 Florida Tax Review 319 (2013)
Number of pages: 42 Posted: 07 Jun 2013 Last Revised: 12 Oct 2013
Accepted Paper Series
University of Texas at Austin - School of Law
Downloads 1,102
165.

When a Discount Isn't a Bargain: Debunking the Myths Behind Family Limited Partnerships

University of Memphis Law Review, Vol. 32, 2002
Number of pages: 103 Posted: 01 Nov 2007
Accepted Paper Series
Utah Valley University, Texas Tech University School of Law and Parr Waddoups Brown Gee & Loveless
Downloads 1,102
166.

The Ethics of Tax Evasion: A Case Study of Opinion in Thailand

Andreas School of Business Working Paper
Number of pages: 21 Posted: 03 Oct 2006
Working Paper Series
Fayetteville State University - Department of Accounting
Downloads 1,101
167.

Fundamental Enterprise Income Tax Reform in China: Motivations and Major Changes

CLPE Research Paper No. 33/2007
Number of pages: 33 Posted: 17 Nov 2007
Working Paper Series
York University - Osgoode Hall Law School
Downloads 1,094
168.

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 1,091
169.

Merchants of Morality

Foreign Policy, Vol. 129, pp. 36-45, March/April 2002
Number of pages: 10 Posted: 07 Aug 2006
Accepted Paper Series
Duquesne University
Downloads 1,073
170.

Transfer Pricing of Intangibles: A Comparison between the Netherlands and the United States

Number of pages: 84 Posted: 07 Jul 2010
Working Paper Series
VU University AmsterdamVU University Amsterdam - Faculty of Law
Downloads 1,070
171.

Transfer Pricing Issues of BEPS in the Light of EU Law

Reprinted from British Tax Review (BTR), 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-9
Number of pages: 15 Posted: 09 Sep 2015
Working Paper Series
Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law
Downloads 1,066
172.

Accepting the Limits of Tax Law and Economics

Cornell Law Review, March 2013, Columbia Law and Economics Working Paper No. 417
Number of pages: 68 Posted: 24 Jan 2012 Last Revised: 02 Dec 2014
Accepted Paper Series
Columbia University - Law School
Downloads 1,063
173.

The Section 83(B) Election for Restricted Stock: A Joint Tax Perspective

Southern Methodist University Law Review, Vol. 59, Pg. 721, 2006, U of Penn, Inst for Law & Econ Research Paper No. 05-26
Number of pages: 30 Posted: 10 Sep 2005 Last Revised: 21 Aug 2009
Working Paper Series
University of Pennsylvania Carey Law School
Downloads 1,063
174.

Ghosts of 1932: The Lost History of Estate and Gift Taxation

Florida Tax Review, Vol. 9, No. 10, 2010
Number of pages: 43 Posted: 26 Jul 2009 Last Revised: 14 Jun 2010
Accepted Paper Series
Quinnipiac University School of Law
Downloads 1,060
175.

Retirement Assets to a Surviving Spouse – Rollovers and Portability are Your First Choice

Probate & Property, p. 21, January/February 2012
Number of pages: 6 Posted: 04 Mar 2012 Last Revised: 07 Jun 2012
Accepted Paper Series
University of Missouri at Kansas City - School of Law
Downloads 1,057
177.

Accounting for Behavioral Considerations in Business Tax Reform: The Case of Expensing

Number of pages: 56 Posted: 25 Jan 2017 Last Revised: 05 Feb 2017
Working Paper Series
New York University School of Law
Downloads 1,052
178.

The Rational Exuberance of Structuring Venture Capital Startups

Number of pages: 51 Posted: 18 Aug 2003
Working Paper Series
UC-Irvine School of Law

Multiple version iconThere are 2 versions of this paper

Downloads 1,051
179.

Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable to Combat International Profit Shifting?

ZEW - Centre for European Economic Research Discussion Paper No. 14-015
Number of pages: 25 Posted: 12 Feb 2014
Working Paper Series
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and Centre for European Economic Research (ZEW)
Downloads 1,048
180.

Bitcoin, Virtual Currencies, and the Struggle of Law and Regulation to Keep Pace

102 Marquette Law Review 447 (2018)
Number of pages: 92 Posted: 15 Jun 2018 Last Revised: 10 Jan 2019
Accepted Paper Series
Prairie View A&M University - College of Business
Downloads 1,042
181.

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 1,037
182.

The Superiority of the Digital Services Tax over Significant Digital Presence Proposals

National Tax Journal 72(4), 839-856 (2019)
Number of pages: 28 Posted: 30 Jul 2019 Last Revised: 25 Nov 2019
Accepted Paper Series
University of British Columbia (UBC), Faculty of Law
Downloads 1,036
183.

Integrating Subchapters K and S-Just Do it

Tax Lawyer, Vol. 62, No. 3, p. 749, 2009, University of Baltimore School of Law Legal Studies Research Paper No. 2010-04
Number of pages: 75 Posted: 01 Oct 2009 Last Revised: 03 Mar 2010
Working Paper Series
University of Baltimore - School of Law
Downloads 1,034
184.

2010 Federal Tax Update

Number of pages: 69 Posted: 28 Nov 2010
Working Paper Series
Georgia State University College of Law
Downloads 1,032
185.

The Constitutionality of the Taxation Consequences for Renouncing U.S. Citizenship

Florida Tax Review, Vol. 9, No. 11, 2010
Number of pages: 100 Posted: 24 Jun 2010
Accepted Paper Series
The Hague University of Applied Sciences - International Law
Downloads 1,032
186.

The Meaning of 'Beneficial Ownership' in Double Tax Agreements

British Tax Review, No. 3, 2009
Number of pages: 31 Posted: 24 Nov 2009
Accepted Paper Series
University of Auckland - Faculty of Law
Downloads 1,032
187.

General Anti-Avoidance Rules (GAARs) – A Key Element of Tax Systems in the Post-BEPS Tax World? The UK GAAR

GAARs - A Key Element of Tax Systems in the Post-BEPS World, 2016, WU Institute for Austrian and International Tax Law - Tax Law and Policy Series, 2014
Number of pages: 24 Posted: 26 Apr 2016
Accepted Paper Series
University of Oxford - Faculty of Law
Downloads 1,029
188.

Cultural Heritage and Human Rights

Oxford Legal Studies Research Paper No. 26/2007, ALBERICO GENTILI: LA SALVAGUARDIA DEI BENI CULTURALI NEL DIRITTO INTERNAZIONALE, Giuffrè Milano, ed., 2007
Number of pages: 24 Posted: 25 Jul 2007
Accepted Paper Series
Leicester Law School
Downloads 1,026
189.

The Legality of Digital Taxes in Europe

Virginia Tax Review, 2020, Virginia Public Law and Legal Theory Research Paper No. 2020-50, Virginia Law and Economics Research Paper No. 2020-10
Number of pages: 37 Posted: 04 Jun 2020 Last Revised: 04 Jun 2020
Accepted Paper Series
University of Virginia School of Law and University of Leeds School of Law
Downloads 1,024
190.

Tax Opinions

LEGAL OPINION LETTERS, A COMPREHENSIVE GUIDE TO OPINION LETTER PRACTICE, Sterba, ed., Aspen Publishers, Inc.
Number of pages: 37 Posted: 22 Feb 2007
Accepted Paper Series
Clifford Chance US LLP
Downloads 1,022
191.

Goods and Services Tax in India

Number of pages: 5 Posted: 11 Apr 2017
Working Paper Series
IMS Unison University, Students
Downloads 1,017
192.

Transfer Pricing Money – The Chevron Case

ITP @ 20 [1996 – 2016]: CELEBRATING TWENTY YEARS OF THE INTERNATIONAL TAX PROGRAM OF THE NEW YORK UNIVERSITY SCHOOL OF LAW, H.D. Rosenbloom, et al, eds, NYU School of Law, USA, 2016, Sydney Law School Research Paper No. 16/72
Number of pages: 35 Posted: 18 Aug 2016 Last Revised: 27 Mar 2017
Accepted Paper Series
The University of Sydney Law School and The University of Sydney Law School
Downloads 1,017
193.

E-Signature and Taxation of E-commerce

Taxation of E-commerce, 1 Baku St. U.L. Rev. 99 (2015)
Number of pages: 11 Posted: 09 May 2015 Last Revised: 01 Oct 2021
Accepted Paper Series
Baku State University Law School
Downloads 1,016
194.

International Income Taxation of Cross-Border Electronic Commerce Transactions - a United States-German-New Zealand Case Study

CBC-RPS No. 0022
Number of pages: 51 Posted: 26 Oct 2005
Working Paper Series
Heinrich Heine University Dusseldorf - Center for Business & Corporate Law (CBC)
Downloads 1,010
195.

Deconstructing the Precautionary Principle

BRINGING NEW LAW TO OCEAN WATERS, David D. Caron, Harry N. Scheiber, eds., Brill, 2004
Number of pages: 11 Posted: 10 Mar 2006
Accepted Paper Series
Arizona State University Sandra Day O'Connor College of Law
Downloads 996
196.

Germany's Corporate and Financial Law 2007: (Getting) Ready for Competition

CBC-RPS No. 0028
Number of pages: 86 Posted: 18 May 2007
Working Paper Series
Heinrich Heine University Duesseldorf - Faculty of Law - Center for Business & Corporate Law (CBC) and Universite du Luxembourg - Faculty of Law, Economics and Finance
Downloads 996
197.

The Individual Mandate and the Taxing Power

Tax Notes, Vol. 134, p. 97, 2012, Case Legal Studies Research Paper No. 2010-33
Number of pages: 25 Posted: 27 Sep 2010 Last Revised: 23 Jan 2012
Accepted Paper Series
Case Western Reserve University School of Law
Downloads 992
198.

Writing Tax Treaty History

HISTORY OF TAX TREATIES, M. Lang, E. Reimer, eds., Nomos, Forthcoming, Sydney Law School Research Paper No. 10/19
Number of pages: 17 Posted: 24 Mar 2011
Accepted Paper Series
The University of Sydney Law School
Downloads 992
199.

Revisiting the Tax Treatment of Citizens Abroad: Reconciling Principle and Practice

16 Florida Tax Review 117 (2014), Notre Dame Legal Studies Paper No. 1457
Number of pages: 107 Posted: 30 Oct 2013 Last Revised: 09 Dec 2014
Accepted Paper Series
Notre Dame Law School
Downloads 990
200.

Measuring the Impact of Taxation on Investment and Financing Decisions

Number of pages: 22 Posted: 14 Jun 2002
Accepted Paper Series
University of Mannheim - Department of Business Administration and Taxation, Centre for European Economic Research (ZEW) and affiliation not provided to SSRN
Downloads 989