There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5:
[625 Downloads] Carried Too Far? A Challenge to the Tax Treatment of Carried Interest in the Private Equity Industry, by Dan Neidle (Tax Policy Associates)
- [428 Downloads] GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
- [242 Downloads] Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
- [216 Downloads] Admin Law And The Crisis Of Tax Administration, by Brian Galle (Georgetown; Google Scholar) & Stephen Shay (Boston College; Google Scholar)
- [177 Downloads] When Is the Economic Substance Doctrine 'Relevant' to a Transaction?, by Andy Grewal (Iowa; Google Scholar)
