The Top Five New Tax Papers

There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #1. The #1 paper is already #190 among 16,658 tax papers in all-time downloads:

1. [1,715 Downloads]  Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
2. [689 Downloads]  On the Evolving VAT Concept of Fixed Establishment, by Rita de la Feria (Leeds; Google Scholar)
3. [623 Downloads]  Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
4. [358 Downloads]  Tax Administrative Guidance: A Proposal for Simplifying Pillar Two, by Cedric Döllefeld (Muenster), Joachim Englisch (Muenster), Simon Harst (Ludwig Maximilian University of Munich (LMU)), Deborah Schanz (LMU; Google Scholar) & Felix Siegel (LMU)
5. [264 Downloads]  The New International Tax Regime, by Reuven Avi-Yonah (Michigan; Google Scholar)