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:
[683 Downloads] Carried Too Far? A Challenge to the Tax Treatment of Carried Interest in the Private Equity Industry, by Dan Neidle (Tax Policy Associates)
- [458 Downloads] GILTI and the GloBE, by Heydon Wardell-Burrus (Oxford)
- [385 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)
- [268 Downloads] Taxation of Information and the Data Revolution, by Yariv Brauner (Florida; Google Scholar)
- [181 Downloads] Capital Taxation and Market Power, by Kimberly Clausing (UCLA; Google Scholar),
