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 #1.
[628 Downloads] The Myths and Truths of Extraterritorial Taxation, by Laura Snyder (President, Stop Extraterritorial American Taxation (SEAT); Board of Directors, Association of Americans Resident Overseas (AARO)),
- [428 Downloads] Proposal for a Council Directive on BEFIT: an Initial Assessment, by Pasquale Pistone (IBFD; Google Scholar) et al.
- [348 Downloads] Complying with BEPS Substance Requirements Through Remote Personnel: Business Profit Allocation, the PPT and ATAD 3, by Aitor Navarro (Max Planck; Google Scholar)
- [324 Downloads] Pillar 2 and International Investment Agreements: ‘QDMTT Payable’ Seals An Internationally Wrongful Act, by Blazej Kuzniacki (Lazarski University; Google Scholar)
- [278 Downloads] Moore, The 16th Amendment, And The Underpinnings Of The TCJA’s Deemed Repatriation Provision, by Christopher Hanna (SMU)
