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Columbia Journal of Tax Law
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The Columbia Journal of Tax Law provides a needed forum for academics, practitioners, and policymakers to explore ideas in tax law and policy. Aims to bridge the worlds of both theory and practice by targeting scholars, practitioners, and policymakers as its authors and audience. https://taxlawjournal.columbia.edu/

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1. Minimum Global Effective Corporate Tax Rate as General Anti-Avoidance Rule

Azam, Rifat
2017
Articles
LawCorporations--Taxation--Law and legislationTax evasion--PreventionTaxation--International cooperation

2. Income Tax Treaty Policy in the 21st Century: Residence vs. Source

Wells, Bret; Lowell, Cym H.
2013
Articles
Taxation--International cooperationIncome tax--Law and legislationDouble taxation--TreatiesLawEconomics

3. Cartelizing Taxes: Understanding the OECD’s Campaign against “Harmful Tax Competition”

Morriss, Andrew P.; Moberg, Lotta
2012
Articles
Taxation--International cooperationPressure groups--Political activityDouble taxationLawEconomicsOrganisation for Economic Co-operation and Development