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Publications

Prof. Dr. Jeffrey Owens

I. Autor- und Mit-Autorschaften / Author- and Co-Authorships

  1. The growth of the Euro Dollar Market. University of Wales Press (1974)

  2. Tax expenditures in Comparative Tax Studies, North Holland press (1983)

  3. Financing social security systems, Wayne State University (1983)

  4. Corporate Tax Systems, Brookings (1987)

  5. Local Government Taxation, IRRV London (1991)

  6. Local Government, North Holland (1991)

  7. Taxation and Saving, Blackwall (1993)

  8. Tax systems in North Africa and European countries, Kluwer (1994)

  9. Taxation and FDI in Fiscal Policy and Economic Reform, Routledge (1997)

  10. E-commerce in the wired world, Pitman (1997)

  11. Tax systems in the new millennium, Kluwer (2001)

  12. Tax and corporate governance, Springer (2008)

  13. Tax Treaty Case Law around the Globe 2013 (gemeinsam mit Lang/Pistone/Rust/Schuch/Staringer/Storck/Essers/Kemmeren/Smit Hrsg.), Linde (2013)

  14. Tax Treaty Case Law around the Globe 2014 (gemeinsam mit Lang/Pistone/Schuch/Staringer/Storck/Essers/Kemmeren/Smit Hrsg.), Linde (2015)

  15. International Arbitration in Tax Matters (gemeinsam mit Lang), IBFD (2015)

  16. Trends and Players in Tax Policy (gemeinsam mit Lang/Pistone/Schuch/Storck/Staringer/Karimullin Hrsg.), IBFD (2016)

  17. Tax Treaty Case Law around the Globe 2015 (gemeinsam mit Lang/Pistone/Rust/Schuch/Staringer/Essers/Kemmeren/Smit Hrsg.), Linde (2016)

  18. Tax Treaty Case Law around the Globe 2016 (gemeinsam mit Pistone/Lang/Essers/Kemmeren/Rust/Smit Hrsg), IBFD/Linde (2017)

  19. International Arbitration in Tax Matters (gemeinsam mit Lang/Kollmann/Turcan Hrsg.), IBFD (2016)

  20. GAARs - A Key Element of Tax Systems in the Post-BEPS World (gemeinsam mit Lang/Pistone/Rust/Schuch/Staringer Hrsg.), IBFD (2016)

  21. The Impact of Bilateral Investment Treaties on Taxation (gemeinsam mit Lang/Pistone/Rust/Schuch/Staringer Hrsg.), IBFD (2017)

  22. Tax Treaty Case Law around the Globe 2017 (gemeinsam mit Lang/Pistone/Schuch/Staringer/Storck/Kemmeren/Essers/Smit Hrsg.), Linde/IBFD (2018)

  23. Removing Tax Barriers to China's Belt and Road Initiative (gemeinsam mit Lang), Wolters Kluwer 2018.

  24. International Administrative Cooperation in Fiscal Matter and International Tax Governance (gemeinsam mit Eva Andrés Aucejo, Pasquale Pistone), Cizur Menor: Thomson Reuters, 2018.

  25. Tax Treaty Case Law around the Globe 2018 (gemeinsam mit Kemmeren/Smit/Lang/Pistone/Rust/Schuch/Staringer/Storck), IBFD/Linde (2019)

  26.  

II. Artikel / Articles

  1. Tax reform, Intertax (1983)

  2. Taxes on goods and services, Intertax (1989)

  3. Financing lower levels of government, Intertax (1989)

  4. Developments in tax levels and structures, Intertax (1989)

  5. Taxpayers rights and obligations, Intertax (1990)

  6. Tax reform, IBFD (1996)

  7. Curbing harmful tax competition, Intertax (1998)

  8. Is there a need to reevaluate tax sparing, Intertax (1998)

  9. Taxation in the context of globalization, IBFD (1998)

  10. New era of international tax cooperation, tax notes (2000)

  11. Taxation and ecommerce, Intertax (2001)

  12. Transfer pricing in the new millennium, George mason law review (2002)

  13. Improving tax dispute practices, tax notes (2006)

  14. Dispute settlement, tax notes (2006)

  15. Fundamental tax reform, National tax journal (2006)

  16. Personal income taxes, Euromoney (2007)

  17. Should the arms length principle retire, IBFD (2007)

  18. Fiscal Heavens in Latin America and the Caribbean, Banc Italy (2008)

  19. VAT: les sons bétons Europe, Directors Handbook (2008)

  20. Shedding a little sunlight on financial centers, Taxman India (2009)

  21. Taking forward the G20 tax agenda, European Commisioner (2009)

  22. The international aspects of VAT, Tax Analysis (2010)

  23. An international perspective on Japanese tax reform, MOF (2010)

  24. Globalization: implications for tax policy, Fiscal Studies (2011)

  25. Improving the performance of VAT, World Commerce Review (2011)

  26. Taxation and employment, Economic outlook (2011)

  27. Improving tax compliance in the banking sector, Tax notes (2011)

  28. Mobilising Domestic resources, Observer (2011)

  29. Cannes G20 Summit as a success story, World commerce (2011)

  30. The OECD and taxation, International Tax review (2012)

  31. The Forum on Tax Administration, Bulletin international Taxation (2012)

  32. OFC: The irresistible trend towards better transparency, Tax journal (2012)

  33. Building tax capacity, Cmrd (2012)

  34. A retrospective on the OECD tax world, International Taxation (2012)

  35. Tax competition: to welcome or not, David Tillinghurst Lecture, New YORK State University, forthcoming.

  36. Tax Administrators, Taxpayers and Their Advisors: Can the Dynamics of the Relationship Be Changed?, 66 Bull. Intl. Taxn. 9 (2012), Journals IBFD, cited with the permission of IBFD, see www.ibfd.org

  37. The effect of tax on FDI, 68 Tax Notes International 10 (2012) 939

  38. Global Trends in Tax Systems, 68 Tax Notes International 1 (2012) 115.

  39. Offshore non-compliance: next steps, Tax Journal, September (2012).

  40. Tax Administrators, Taxpayers and Their Advisors: Can the Dynamics of the Relationship Be Changed?, Bulletin for International Taxation, 2012, 516.

  41. Myths and misconceptions about transfer pricing and multinational enterprises, Bloomberg BNA, Daily Tax Report, February 11, 2013, 1

  42. Balancing the books, Quantum Tax Magazine, Finance in Perspective, April 2013, 36.

  43. Transparency, trade and tax: a G8 action plan, International Tax Review, June 2013.

  44. The role of tax treaties in Facilitating Development and Protecting the Tax Base, Bloomberg BNA/Daily Tax Report, June 30, 2013, 1.

  45. The Role of the Enhanced Relationship in the Current Crisis, 8 International Taxation 4, 2013, 422.

  46. The Role of the Enhanced Relationship in the Current Crisis, Bulletin for International Taxation, 2013, 1.

  47. The Taxation of Multinational Enterprises: An Elusive Balance, Bulletin for International Taxation, 2013, 1.

  48. The Role of Tax Administrations in the Current Political Climate, Bulletin for International Taxation, March 2013, 156-160.

  49. How the BEPS project should tackle harmful tax competition, International Tax review 2013, 1.

  50. Flat Taxes: Myths and Realities, Bulletin for International Taxation, December 2013, 1-1.

  51. Tenth Annual Eurasia Fiscal Experts Seminar: Comments on China, Issues Paper ITIC, 2014.

  52. The View from Vienna: Rick McDonell, Tax Notes International, 2014, 763-768.

  53. The Role of Tax Administrations in the Current Political Climate, Het Financieele Dagblad, 2014, 25-26.

  54. The Brisbane G-20 Communique: Implications, Issues Paper ITIC, 2014, 11-21.

  55. Tax Transparency: The Full Monty, Bulletin for International Taxation, 2014, 96-100.

  56. Reading the Tea Leaves: How to Decipher G-20 Communiques on Tax Policy, Tax Notes International, 2014, 50-55.

  57. Extending the G-20 Tax Mandate, International Tax review, 2014, 1-5.

  58. Conversation with Michael Lennard, Tax Notes International, 2014, 435-438.

  59. BEPS: What's in it for administrations?, Tax Tribune IOTA, 2014, 6-8.

  60. Avoiding and Resolving Tax Disputes in India, Tax Notes International, 2014, 10-15.

  61. Owens/Turcan/Kollmann/Majdanska, What Can the Tax Community Learn from Dispute Resolution Procedures in Non-Tax Agreements?, Bulletin for International Taxation, 2015, 577-589.

  62. The View from Vienna: Interview with Pascal Saint-Amans, Tax Notes International, February 2015, 23.

  63. The View from Vienna: Interview with Eric Zolt, The Economic Case for Reducing Inequalities in Income and Wealth, Tax Notes International, 2015, 331-337.

  64. The Role of Tax Administrations in the Current Political Climate: Federation of European Accountants, FEE: Federation of European Accountants, 2015, 61-69.

  65. Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook (with Romero Tavares), Bulletin for International Taxation, 2015, 590-601.

  66. Dispute Resolution: The New Frontier, Issues Paper ITIC, October 2015.

  67. BEPS implementation: the role of a multilateral instrument, International Tax review, November 2015, 2-5.

  68. BEPS establishes the importance of emerging economies in the new world tax order, EY - India Tax Insights, 2015, 20-23.

  69. The Role of China's 1994 Tax Reform, Journal of International Taxation in China, 2015, 34-38.

  70. The View from Vienna Conversations with Jeffrey Owens, Nina Olson and Philip Baker, Tax Notes International,2016,595-600.

  71. Global Tax Policy Post-BEPS and the Perils of the Silk Road, Asia Pacific Tax Bulletin, 2016, 1001-1013.

  72. Conversations: Jeffrey Owens and Stig sollund, Tax Notes International, 2016, 885-890.

  73. BEPS Erosion and Profit Shifting: An Assessment of what's been achieved and what remains to be done, Revue européenne et internationale de droit fiscal, 2016, 483-492.

  74. McDonell, R., Owens, J., “Fight Africa’s illicit financial flowers with information”, This is Africa (28 June 2016).

  75. Gildemeister, A., Owens, J., Turcan, L., „Proposal for a New Institutional Framework for Mandatory Dispute Resolution”, Tax Notes International, Vol. 82, No. 10, June 6, 2016

  76. Owens, J., "G20 Leaders Focus On Promoting Growth Through Tax Policy", GLOBAL TAX WEEKLY, Issue 209, November 10, 2016

  77. Using blockchain for transparent beneficial ownership registers (with Meye/Jong), International Tax Reviex, 2017.

  78. The View from Vienna: Conversations: Jeffrey Owens and Robert Stack (with Stack), Tax Notes International, August 2017, 10-24.

  79. The View from Vienna: Conversations: Jeffrey Owens and Porus Kaka (with Kaka), Tax Notes International, October 2017, 81-92.

  80. Taxation on the Blockchain: Opportunities and Challenger (with Jong), Tax Notes International, August 2017, 601-612.

  81. Interagency cooperation, illicit financial flows and sustainable development goals (with Majdanska/McDonell), Tax Notes International , 2017.

  82. Die Zukunft des Transfer Pricing - Interview über Hintergrund und Ziele des WU Transfer Pricing Center (with Lang/Storck/Petruzzi), Transfer Pricing International, 2017, 4f.

  83. Blockchain, Transfer Pricing, Customs Valuations, and Indirect Taxes: Transforming the Global Tax Environment (with Sim/Petruzzi/Tavares/Migai) Bloomberg BNA 26, 2017, 209.

  84. Mandatory Tax Arbitration: The Next Frontier Issue, Intertax, 2017, 46 (8/9), 610-619.

  85. Introduction to the Special Issue: Trade, investment and taxation: policy linkages (with James X. Zhan), Transnational Corporations, 2018, 25 (2), 1-8.

  86. Global Value Chain  Policy Series: Taxation (with Romero J.S. Tavares), World Economic Forum, 2018.

  87. Blockchain and Tax: From Dreams to Reality, International Taxation in China, 2018, (9), 23-27.

  88. The sharing economy: turning challenges into compliance opportunities for tax administrations (with Clement Migai, Julia de Jong), eJournal of Tax Research, 2019, 16 (3), 395-424.

  89. Going the Way of the Polaroid: Digital Taxation and The End of the Arm’s-length Principle? (with Christian Kaeser, Sim Sam), Tax Notes Internationalm, 2019, 95 (3), 211-219.

  90. Digital Taxation Lessons From Wayfair And the U.S. States’ Responses (with Walter Hellerstein, Christina Dimitropoulou), Tax Notes International, 2019, 94, 241-254.

  91. Cooperative Compliance, Tax Adviser, 2019, July  6-7.

  92.