Entity Classification Rules

Entity Classification Rules is a regulatory framework within international tax law that determines the treatment of foreign legal entities for tax purposes by distinguishing between transparent and opaque structures based on ownership, control, and organizational form.

8

Publications

608

Citations

42

Authors

25

Institutions

Publications per year

2017–2026

4

Variants

Check-the-box Regulations

Authors

42

  1. JP
    Jose Posada

    Stanford University, United States

    2 publications · 107 citations

    2

    h-index

  2. JF
    Jason Fries

    Stanford University, United States

    2 publications · 107 citations

    2

    h-index

  3. SL
    Scott L. Fleming

    Stanford University, United States

    2 publications · 107 citations

    2

    h-index

  4. SK
    Saelig Khattar

    Stanford University, United States

    2 publications · 107 citations

    2

    h-index

  5. AC
    Alison Callahan

    Stanford University, United States

    2 publications · 107 citations

    2

    h-index

1–5 of 42

Venues

  1. 1

    h-index

  2. Computational Linguistics

    1 publications · 59 citations

    1

    h-index

  3. European Taxation

    ET · 1 publications · 17 citations

    1

    h-index

  4. Nature Communications

    1 publications · 94 citations

    1

    h-index

  5. Arthritis & Rheumatism

    1 publications · 277 citations

    1

    h-index

1–5