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 #1 and #5:
[997 Downloads] The Perceived (Un)Fairness of the Global Minimum Corporate Tax Rate, by Rita de la Feria (Leeds)
- [399 Downloads] Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
- [391 Downloads] Pillar 2's Impact on Tax Competition, by John Vella (Oxford), Michael Devereux (Oxford; Google Scholar) & Heydon Wardell-Burrus (Oxford)
- [341 Downloads] Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
- [249 Downloads] A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)




