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 #3:
[644 Downloads] Carried Too Far? A Challenge to the Tax Treatment of Carried Interest in the Private Equity Industry, by Dan Neidle (Tax Policy Associates)
- [440 Downloads] GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
- [377 Downloads] Does the ‘Initial Phase Relief’ Make the EU’s Pillar Two Directive Invalid?, by Georg Kofler (Vienna University of Economics and Business; Google Scholar) & Arne Schnitger (Free University of Berlin)
- [254 Downloads] Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
- [229 Downloads] Admin Law And The Crisis Of Tax Administration, by Brian Galle (Georgetown; Google Scholar) & Stephen Shay (Boston College; Google Scholar)
