This week’s list of the Top 5 Recent Tax Paper Downloads is the same as last week’s list:
1. [268 Downloads] Taxation of US Tax-Exempt Entities’ Offshore Hedge Fund Investments — Application of the Section 514 Debt-Financed Rules to Leveraged Hedge Funds and Derivatives and the Case for Equalization, by Summer Ayers LePree (Holland & Knight, Miami) [blogged here]
2. [249 Downloads] Income Effectively Connected with U.S. Trade or Business: A Survey and Appraisal, by Lawrence Lokken (Florida) [blogged here]
3. [225 Downloads] Double Tax Treaties: An Introduction, by Reuven S. Avi-Yonah (Michigan) [blogged here]
4. [193 Downloads] Tax Avoidance as a Legitimate Business Purpose, by Karen C. Burke (San Diego) [blogged here]
5. [164 Downloads] Financial and Tax Accounting: Transparency and "Truth," by Judith Freedman (Oxford University) [blogged here]



