TaxProf Blog

By Pablo Caron

There’s a bit of movement on this week’s list of The 5 most recent tax document downloadswith a new item debuting on the list at #3:

1. [644 Downloads] Taken too far? A challenge for the tax treatment of interest earned in the private equity industryby Dan Neidle (Tax Policy Associates)
2. [440 Downloads] GILTI and the GLOBE, by Heydon Wardell-Burrus (Oxford)
3. [377 Downloads] Does ‘Initial Phase Relief’ invalidate the EU Pillar Two Directive?by Georg Kofler (Vienna University of Economics and Business; Academic google) and Arne Schnitger (Free University of Berlin)
4. [254 Downloads] Information Taxation and the Data Revolution, by Yariv Brauner (Florida; Academic google)
5. [229 Downloads] Administrative Law and the Tax Administration Crisis, by Brian Galle (Georgetown; Academic google) and Stephen Shay (Boston College; Academic google)

https://taxprof.typepad.com/taxprof_blog/2023/05/the-top-five-new-tax-papers.html