Paul L. Caron

Sunday, December 24, 2023

The Top Five New Tax Papers

There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #1, #3, and #5.

  1. SSRN Logo (2018)[424 Downloads]  Proposal for a Council Directive on BEFIT: an Initial Assessment, by Pasquale Pistone (IBFD; Google Scholar) et al.
  2. [335 Downloads]  Complying with BEPS Substance Requirements Through Remote Personnel: Business Profit Allocation, the PPT and ATAD 3, by Aitor Navarro (Max Planck; Google Scholar)
  3. [302 Downloads]  Pillar 2 and International Investment Agreements: ‘QDMTT Payable’ Seals An Internationally Wrongful Act, by Blazej Kuzniacki (Lazarski University; Google Scholar)
  4. [275 Downloads]  Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)
  5. [246 Downloads]  Pillar 1 Amount B: Simplifying the Arm's-Length Principle for Baseline Distribution Activities, by Lorraine Eden (Texas A&M; Google Scholar)

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