There is quite a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with new papers debuting on the list at #4 and #5. The #1 paper is #153 among 16,755 tax papers in all-time downloads:

1. [1,964 Downloads]  Pillar 2: Rule Order, Incentives, and Tax Competition, by Michael Devereux (Oxford; Google Scholar), John Vella (Oxford) & Heydon Wardell-Burrus (Oxford)
2. [781 Downloads]  Amazon and the State Aid Tax Saga, by Leopoldo Parada (Leeds; Google Scholar)
3. [425 Downloads]  How Treasury and the IRS Have Allowed High-Net-Worth Taxpayers to Exploit Stepped-Up Basis on Intergenerational Wealth Transfers, and How They Can Stop It: Answers to Question for the Record, by Daniel Hemel (Chicago; Google Scholar)
4. [265 Downloads]  Permanent Establishment and Fixed Establishment in the Context of the Subsidiary and the Digital Economy, by Stoycho Dulevski (University of National and World Economy; Google Scholar)
5. [229 Downloads]  Digital Assets: A Call To Action, by Johan David Michels (Queen Mary University of London; Google Scholar), Sharon Hartung (Technologist & Founder, Your Digital Undertaker) & Christopher Millard (Queen Mary University of London)