Author: Assaf Harpaz
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Weekly SSRN Tax Article Review And Roundup: Harpaz Reviews Regulatory Mismatches In The US And EU By Knoll, Mason & Schoen
This week, Assaf Harpaz (Georgia, Google Scholar) reviews a new work by Michael S. Knoll (Penn; Google Scholar) Ruth Mason (Virginia; Google Scholar), and Wolfgang Schön (Max Planck), Regulatory Mismatches in the United States and the European Union. Interstate commercial actors often face regulatory mismatches, which refer to differences in legal regulations between states. Regulatory mismatches are…
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Weekly SSRN Tax Article Review And Roundup: Harpaz Reviews Azam’s The Global Minimum Tax And Intra Western Tax Competition
This week, Assaf Harpaz (Georgia, Google Scholar) reviews a new work by Rifat Azam (Interdisciplinary Center Herzliya; Google Scholar), The Global Minimum Tax and Intra Western Tax Competition, 44 Berkeley J. Int’l L. ___ (2026). Implementation of the OECD’s two-pillar solution, including the Global Minimum Tax, has been thrown into disarray following President Trump’s January 2025…