Chapters in books

1. J. Leigh Pemberton, A. Majdanska, Creating a positive tax climate for complex multijurisdictional investment projects, in Lang/Owens (eds), Removing Tax Barriers to the Belt and Road Initiative, Kluwer Law International 2018.

2. J. Leigh Pemberton, R. Stern, B. Larson, Taxing the Digital Economy, in Malaysia’s Digital Economy, World Bank Group, September 2018.

3. J. Leigh Pemberton, Improving Tax Compliance in a Globalized World: An Issue Relevant to Small Businesses? in Lang/Rust/Schuch/Staringer/Pistone (eds), Tax Compliance in a Globalized World, IBFD, Amsterdam, IBFD 2018.

 

Articles

1. J. Leigh Pemberton, C. Clavey, J. Loeprick, M. Verhoeven, International Tax Reform, Digitization and Developing Economies, World Bank policy research working paper, upcoming.

2. J. Leigh Pemberton, J. Loeprick, Low Tax Jurisdictions and Preferential Regimes : Policy Gaps in Developing Economies, World Bank policy research working paper, March 2019

3. J. Leigh Pemberton, A. Majdanska, Different Treatment, Same Outcome: Reconciling Cooperative Compliance with the Principle of Legal Equality, Journal of Tax Administration, Volume 5, No.1, 2019.

4. J. Leigh Pemberton, A. Majdanska, The OECD’s International Compliance Assurance Programme, Transfer Pricing International 2018, 130 & 178

5. J. Leigh Pemberton, A. Majdanska, Changing the Relationship Between Tax Administrations and Taxpayers, Tax Notes International 2016.

6. J. Leigh Pemberton, A. Majdanska, Can Cooperative Compliance Help Developing Countries Address the Challenges of the OECD/G20 Base Erosion and Profit Shifting Initiative?, Bulletin for International Taxation, 2016 (Volume 70), No 10.

7. J. Leigh Pemberton, Models of Tax Administration – Key Trends in Developed Countries, Journal of Tax Administration, Vol. 1, No 1 (2015).