There is a bit of movement in this week's list of the Top 5 Recent Tax Paper Downloads, with a paper returning to the list at #5.
[637 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))
- [461 Downloads] How Progressive is the U.S. Tax System?, by Thomas Coleman (Chicago) & David Weisbach (Chicago; Google Scholar)
- [434 Downloads] Proposal for a Council Directive on BEFIT: an Initial Assessment, by Pasquale Pistone (IBFD; Google Scholar) et al.
- [415 Downloads] Complying with BEPS Substance Requirements Through Remote Personnel: Business Profit Allocation, the PPT and ATAD 3, by Aitor Navarro (Max Planck; Google Scholar)
- [266 Downloads] Pillar 1 Amount B: Simplifying the Arm's-Length Principle for Baseline Distribution Activities, by Lorraine Eden (Texas A&M; Google Scholar)
