Research
Books and Reports
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.
Journal Articles
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.
Contributions to Books
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.
Speeches and Presentations
Presentation: Update on Cooperative Compliance, March 29, 2023
IFA - 14th Annual International Tax Conference
Opening Speech for CSO Summer School February 21-23, 2023
Opening Speech for Webinar: "Practical Aspects of the Implementation of Free Trade Agreements amongst Selected Members of Regional Economic Communities" - ONLINE
Opening Speech for Taxing Crime, January 18 2023
CATA 42nd Technical Conference 2022 - Digitalization and the informal economy
BRITACOF 2022 - Digitalization and Capacity Bulding
Introductory Speech at Future of Taxation September 2022
Presentation to Vertex Exchange Europe Conference April 2022
Speech_CATA Conference_Nov_2021
Comments on UN Committee International Cooperation in Tax Matters
Workshop on Taxation of the Digital Economy, held by Subcommittee on TAX Matters (FISC) of the European Parliament, 12.02.2021
WU Global Tax Policy Center