TaxProf Blog

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 #1:

1. [520 Downloads] Pillar 2, Fiat and the EU unanimity rule on tax mattersby Rita de la Feria (Leeds)
2. [337 Downloads] State Strategic Responses to GloBE Rulesby Heydon Wardell-Burrus (Oxford) (edited by David Elkins (Netanya; (Academic google) here)
3. [190 Downloads] Textualism, The Role And Authoritativeness Of Tax Legislative History, And Stanley Surrey, by George Yin (Virginia) (reviewed by Sloan Speck (Colorado; Academic google) here)
4. [102 Downloads] Multi-State Business Entities, by Andrew Appleby (Stetson; Academic google) and Tomer Stein (Stetson)
5. [91 Downloads] The (uncertain) future of corporate tax sheltersby Joshua Blank (UC-Irvine; Academic google) and Ari Glogower (Northwest; Academic google) (reviewed by Michelle Layser (San Diego; Academic google) here)

https://taxprof.typepad.com/taxprof_blog/2023/01/the-top-five-new-tax-papers-4.html