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 #1 paper and a new paper debuting on the list at #5:

1. [418 Downloads]  Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
2. [295 Downloads]  A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)
3. [250 Downloads]  Legal Structuring of Web Based Trading and Tax Complexities in Pakistan A Comparative Study, by Shan Ali (Bahria University Islamabad), Asadullah Muhmand (Bahria University Islamabad; Google Scholar) & Faheem Raza Khuhro (Boston University)
4. [199 Downloads]  VAT Goes Virtual: Security Tokens, by Joachim Englisch (Münster)
5. [176 Downloads]  Investor Perceptions of the Book Minimum Tax, by Fabio Gaertner (Wisconsin; Google Scholar), Jeffrey Hoopes (North Carolina; Google Scholar), Stacie Kelley Laplante (Wisconsin) & Max Pflitsch (Technical University Munich)