The Top Five New Tax Papers

This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list.

1. [428 Downloads]  Proposal for a Council Directive on BEFIT: an Initial Assessment, by Pasquale Pistone (IBFD; Google Scholar) et al.
2. [346 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. [311 Downloads]  Pillar 2 and International Investment Agreements: ‘QDMTT Payable’ Seals An Internationally Wrongful Act, by Blazej Kuzniacki (Lazarski University; Google Scholar)
4. [276 Downloads]  Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)
5. [252 Downloads]  Pillar 1 Amount B: Simplifying the Arm's-Length Principle for Baseline Distribution Activities, by Lorraine Eden (Texas A&M; Google Scholar)