TaxProf Weblog

This week’s record of the High 5 Current Tax Paper Downloads is identical as final week’s record. The #1 paper is #157 amongst 16,727 tax papers in all-time downloads:

1. [1,913 Downloads]  Pillar 2: Rule Order, Incentives, and Tax Competitors, by Michael Devereux (Oxford), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
2. [752 Downloads]  Amazon and the State Support Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
3. [356 Downloads]  How Treasury and the IRS Have Allowed Excessive-Web-Value Taxpayers to Exploit Stepped-Up Foundation on Intergenerational Wealth Transfers, and How They Can Cease It: Solutions to Query for the Document, by Daniel Hemel (Chicago; Google Scholar)
4. [280 Downloads]  Concentrix: A Essential Evaluation of the Delhi Excessive Court docket’s Ruling On the Interpretation of the India-Netherlands Tax Treaty, by Dhruv Janssen-Sanghavi (Maastricht)
5. [260 Downloads]  Revitalizing The Technology-Skipping Switch Tax, by Daniel Hemel (Chicago; Google Scholar) & Robert Lord (People for Tax Equity)

https://taxprof.typepad.com/taxprof_blog/2022/04/the-top-five-new-tax-papers-1.html