This week’s list of the Top 5 Recent Tax Paper Downloads is the same as last week’s list.

1. [441 Downloads]  Hyosung Corp.: The Tax Treaty-Domestic Tax Law Interaction, by Dhruv Janssen-Sanghavi (Maastricht; Google Scholar)
2. [412 Downloads]  Rule of Law v. Rule of Power: US Tax Defense Measures in Light of the International Law of Countermeasures, by Błażej Kuźniacki (Lazarski; Google Scholar) & Reuven Avi-Yonah (Michigan; Google Scholar)
3. [259 Downloads]  Understanding the Tax Provisions of the One Big Beautiful Bill Act, by Samuel Donaldson (Georgia State; Google Scholar)
4. [175 Downloads]  ERISA and the Failure of Employers to Perform their Fiduciary Duties: Evidence from a Survey of Health Plan Administrators, by Amy Monahan (Minnesota; Google Scholar), Jeffrey Pfeffer (Stanford; Google Scholar), Barak Richman (George Washington; Google Scholar) & Sara Singer (Stanford; Google Scholar)
5. [161 Downloads]  OBBBA: Remittance Tax Goes From Highly Problematic to Barely There, by Laura Snyder (Association of Americans Resident Overseas)

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