This week's list of the Top 5 Recent Tax Paper Downloads is the same as last week's list, with some reshuffling of the order within the Top 5. The #1 paper is #409 among 17,125 tax papers in all-time downloads:
[1,113 Downloads] The Perceived (Un)Fairness of the Global Minimum Corporate Tax Rate, by Rita de la Feria (Leeds)
- [445 Downloads] Pillar 2's Impact on Tax Competition, by John Vella (Oxford), Michael Devereux (Oxford; Google Scholar) & Heydon Wardell-Burrus (Oxford)
- [420 Downloads] Federal Tax Procedure (2022 Practitioner Ed.), by John Townsend (Houston)
- [383 Downloads] Pillar Two and Developing Countries: The STTR and GloBE Implementation, by Heydon Wardell-Burrus (Oxford)
- [271 Downloads] A Wrench in the GLOBE's Diabolical Machinery, by Ruth Mason (Virginia; Google Scholar)




