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The Top Five New Tax Papers

There is quite a bit of movement in this week’s list of new tax paper downloads on SSRN, with a new #1 paper and a new paper debuting on the list at #5:

  1. [518 Downloads] Residence for Corporate Income Tax Purposes – General Report, by João Félix Pinto Nogueira (IBFD)
  2. [420 Downloads] Stability, Substance, and Strain on Precedent: Indian Supreme Court’s PE Decision in Hyatt International, by Dhruv Janssen-Sanghavi (Maastricht)
  3. [251 Downloads] The Supreme Court Prohibits ERISA, by Michael Doran (Virginia)
  4. [236 Downloads] Taxes and Reported versus True Income, by Thomas Coleman (Chicago) & David Weisbach (Chicago)
  5. [201 Downloads] No Trade Wars Without Taxation – Who’s to Blame, and What Comes Next?, by Domenico Imparato (Hamburg), Reuven Avi-Yonah (Michigan) & Doron Narotzki (Akron)

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