Research and Analysis

• Owens, J., Piakarskaya, A., Lejeune, I. & Stern, R., Cross-Border VAT/GST Disputes: Strategies for Effective Prevention and Resolution, Wolters Kluwer 2026.

• Owens, J. & Christodoulopoulos, T. A. (Eds.), A New Approach to Achieving Greater Tax Certainty: Multilateral Cooperative Compliance, IADB 2025.

• Double Taxation Treaties and their Implications for Investment: What Investment Policymakers Need to Know, UNCTAD 2024.

• Kofler, G., Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R., Mandatory Disclosure Rules, IBFD 2023.

• Owens, J., Ndubai, J., Maina, R. W., Lazarov, I., Madzivanyika, E., Debeila, N., Kalizinje, F., Baine, M. & Wort, L., Policy Brief: Understanding the Overlaps Between Trade and Investment Obligations and Tax measures: Setting a Foundation for Dialogue on the AfCFTA, ATAF 2023.

• Brun, J.-P., Hauch, J., Owens, J., Julien, R. & Hur, Y., Unexplained Wealth Orders: Toward a New Frontier in Asset Recovery, StAR 2023.

• Brun, J.-P., Cebreiro Gomez, A., Julien, R., Ndubai, J. W., Owens, J., Rao, S. & Esquivel Soto, Y., Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes, StAR 2022.

• Owens, J. & Leigh-Pemberton, J. (Eds.), Cooperative Compliance: A Multi-stakeholder and Sustainable Approach to Taxation, Wolters Kluwer 2021.

• Owens, J. & Risse, R. (Eds.), Tax Law and Digitalization: The New Frontier for Government and Business – Principles, Use Cases and Outlook, Wolters Kluwer 2021.

• Owens, J., Corporate Tax, Digitalization and Globalization, White Paper 2020.

• Owens, J. & Capristano Cardoso, G., Feedback for the roadmap of the proposal entitles "Tax fraud and evasion – better cooperation between national tax authorities on exchanging information", 2020.

• Owens, J., Tax transparency: a first step towards regaining trust, Tax Transparency Benchmark 2019.

• Storck, A., Owens, J., Petruzzi, R. & Capristano Cardoso, G., Comments to OECD on the new Chapter IV of the TPG "Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes", 2018.

• Andrés Aucejo, E., Owens, J. & Pistone, P. (Eds.), International Administrative Cooperation in Fiscal Matter and International Tax Governance, Thomson Reuters 2018.

• Lang, M. & Owens, J. (Eds.), Removing Tax Barriers to China's Belt and Road Initiative, Wolters Kluwer 2018.

• Owens, J. & Petruzzi, R., Comments on the Tax Challenges of Digitalisation, OECD 2017.

• Owens, J., McDonell, R., Franzsen, R. & Amos, J. T., Inter-agency Cooperation and Good Tax Governance in Africa, Pretoria University Law Press 2017.

• Lang, M., (Ed.), Owens, J., Kollmann, J. & Turcan, L., International Arbitration in Tax Matters, IBFD 2016.

• Christodoulopoulos, T. A., Owens, J., Leigh-Pemberton, J., Dallhammer, D., Stern, R., From National Cooperative Compliance to Project-related Multilateral Cooperative Compliance, World Tax Journal 2025.

• Christodoulopoulos, T. A., Prevention and Resolution Mechanisms for GloBE Disputes, Belt and Road Initiative Tax Journal 2025.

• Owens, J., Stern, R., Nyamongo, R. N. K., Mosquera, I., Nisi, T., Hadwick, D., van Hout, D., AI Governance and Taxpayers' Rights in a Digital Age, Intertax 2025.

• Owens, J., Piakarskaya, A. & Part-Ochoa, J. M., Central Bank Digital Currencies and Their Use by Tax Administrations, Belt and Road Initiative Tax Journal 2024.

• Owens, J. & Maina, J. W., How will countries compete for DFI in light of the new global tax environment?, Colombia DFI Perspectives 2024. 

• Owens, J., Piakarskaya, A., Christodoulopoulos, T. A. & Sushkova, O., The Use of Cooperative Compliance for Minimizinh Cross-Border VAT/GST Disputes, World Tax Journal 2024.

• Maina, W. M., Ferreira Liotti, B. & Owens, J., Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two, Transnational Corporations 2023.

• Owens, J., Piakarskaya, A., Araujo Lage E Oliveira Costa, N. & Nyamongo, R. N. K., Generative AI: The Power Behind Large Language Models and Their Use in Tax Administration, Tax Notes International 2023.

• Owens, J., Dallhammer, D. S., Leigh-Pemberton, J. & Christodoulopoulos, T. A., The Role and Evolution of Tax Control Frameworks, Tax Notes International 2023.

• Brun, J.-P., Hauch, J., Owens, J., Julien, R. & Hur, Yoonhee, Unexplained Wealth Orders: Toward a New Frontier in Asset Recovery, StAR 2023.

• Owens, J. & Piakarskaya, A., Cross-Border VAT/GST Disputes Need Stronger Dispute Resolution, Tax Notes International 2022.

• Owens, J., Aucejo, E. A., Akamba, M. & Nicoli, M., General Agreement on International Tax Cooperation, Trade and Global Tax Governance: A Proposal (Part I & II), Review of International & European Economic Law 2022.

• Owens, J. & Hodžic, S., Policy Note: Blockchain Technology: Potential for Digital Tax Administration, Intertax 2022.

• Owens, J.&  Araujo Lage E Oliveira Cost, N., The Tax Treatment of the Metaverse Economy And the Potential for a New Offshore Tax Haven, Tax Notes International 2022.

• Ferreira Liotti, B., Ndubai, J. W., Maina, R. W., Lazarov, I. & Owens, J., The Treatment of Tax Incentives under Pillar Two, Transnational Corporations 2022.

• Part-Ochoa, J. M., Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) in Portugal, European Taxation 2022.

• Owens, J., Ndubai, J. W. & Rao, S., Bridging the Policy Gaps: A Tax Focused Guide to Investment Agreements for Tax and Investment Policymakers, Tax Notes International 2021.

• Owens, J., Leigh-Pemberton, J. & Papulova, A., Cooperative Compliance: A Multi-Stakeholder and Sustainable Approach to Taxation, Tax Notes International 2021.

• Olowska, M., Owens, J., New Technologies Mean New Opportunities for African Tax Administrations, Tax Notes International 2021.

• Owens, J. & Ndubai, J. W., Tax Competition: Understanding History's Influence on the New Normal, Tax Notes International 2021.

• Owens, J. & Capristano Cardoso, G., The Future of International Tax, Tax Notes International 2021.

• Part-Ochoa, J. M., Mandatory Disclosure Rules Applicable to Reportable Arrangements: Portuguese Implementation of DAC-6, European Taxation 2021.

• Owens, J. & Ndubai, J. W., Why and How to Effectively Implement Beneficial Ownership Regulations, Tax Notes International 2021.

• Owens, J., Blockchain and Tax: Exploring the New Field (based on Speech of Prof. Owens at Handzhou Summit Nov. 8, 2019), International Taxation in China 2020.

• Owens, J. & Schlenther, B., Combating Human Trafficking and Modern Slavery in a Post-Covid-19 Economy, Tax Notes International 2020.

• Owens, J., Covid-19 and the Future of Taxation - What Role for Cooperative Compliance?, Bloomberg BNA 2020.

• Olowska, M. & Owens, J., Dealing with Tax Populism, Tax Notes International 2020.

• Owens, J. & Lindenberg Schoueri, P. G., In pursuit of fair tax competition: the linkage between PTA, WTO subsidies and EU state aid rules, Intertax 2020.

• Owens, J., The Potential of Blockchain to Transform Tax Systems in BRI Jurisdictions, Belt and Road Initiative Tax Journal 2020.

• Owens, J. & Schlenther, B., What is the link between COVID-19 and illicit financial flows (IFF)?, Tax Notes International 2020.

• Perrou, K., Christodoulopoulos, T. A., Avlihou, M. & Psychogyiou, D., Topical Report: The Impact of Artificial Intelligence on Tax Administrations in Developed Countries, in: Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R., The Impact of Artificial Intelligence on Tax Law, IBFD 2026.

• Stern, R., Global Transparency and the Exchange of Information for Crypto Assets, in: Kofler G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C., Szudoczky, R. (Eds.), Crypto Assets: Tax Law and Policy, IBFD 2024.

• Owens, J., Maina, R. W. & Nyamongo, R. N. K., The interplay between tax and the African continental free trade area (AfCFTA): Lessons from the World Trade Organization (WTO), in: Warikandwa, T. V., Chitimira, H., Osode, P. C., Law and Policy of the African Continental Free Trade Area (AfCFTA), Springer 2025.

• Kofler, G., Owens, J., Risse, R., Crypto Assets: Tax Law and Policy – General Report, in: Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R.. Crypto Assets: Tax Law and Policy, IBFD 2024

• Owens, J. & Ndubai, J., Evaluating the Interaction between and Compatibility of the Global Anti-Base Erosion Proposal with International Trade Rules, in: Chaisse, J. & Rodríguez-Chiffelle, C., The Elgar Companion to the World Trade Organization, Edward Elgar 2023.

• Part-Ochoa, J. M., The Impact of BEPS on EU Law: A Success Story?, in: Klokar, M. & Moldaschl, K., Multilateral Cooperation in Tax Law, Linde 2023.

• Owens, J. & Morin, S., Emerging Technologies and Tax Administrations: At the Dawn of a Fundamental Transformation?, in: Alepin, B., Latulipp, L. & Otis, L. (Eds.), Coordination and Cooperation, Wolters Kluwer 2022.

• Owens, J., Ndubai, J. W. & Rao, S., Chapter 10: Exchange and Collaboration with Tax Administrations, in: Bajpai, R. & Myers, C. B., Enhancing Government Effectiveness and Transparency: The Fight Against Corruption, World Bank Group 2020.

• Owens, J., The role of tax certainty in the current debate in GAAR in India, in: GAAR: The final tax frontier, Wolters Kluwer 2020.

Insper Webinar: Rethinking Global Tax Policy. July 24, 2020.