University of Oxford

Oxford University Centre for Business Taxation

2022

Opting for opting in? An evaluation of the Commission's proposals for reforming VAT for financial services

Options for taxing financial supplies in value added tax: EU VAT and Australian GST models compared

Osborne had little choice but to wield knife

Pareto-Improving Minimum Corporate Taxation

Partial-exemption policy in the United Kingdom

Patent Boxes and the Success Rate of Applications

Pecuniary and non-pecuniary motivations for tax compliance: evidence from Pakistan

Pennies from Haven: Wages and Profit Shifting

Personal taxation of capital income and the financial leverage of firms

Perspektiven für die Konsolidierung der Staatsfinanzen in Deutschland

Pillar 2's Impact on Tax Competition

Pillar 2: Rule Order, Incentives, and Tax Competition

Pillar 2: Tax Competition in Low-Income Countries and the SBIE

Place where the supply/activity is effectively carried out as an allocation rule: VAT v direct taxation

Place-based policies

Productivity, investment and profits during the Great Recession: evidence from UK firms and workers

Profit Taxation and Finance Constraints

Profit-shifting and measured productivity of multinational firms

Prohibition of Abuse of (Community) Law - The Creation of a New General Principle of EC Law Through Tax

Prohibition of abuse of law: a new general principle of EU law?

Proposal for a Council Directive amending Directive 2006/112/EC as regards the rules on invoicing

Proposals for controlled foreign companies reform: a tale of two principles

Proposed UK Changes on the Tax Deductibility of Corporate Interest Expense

Public discussion draft of BEPS Action 11 - a response