University of Oxford

Oxford University Centre for Business Taxation

2022

Commission v United Kingdom. Insurance and financial transactions. No refund of input VAT to taxable persons not established in EU territory

Company taxation in the AsiaPacific region, India and Russia

Comparing Proposals to Tax Some Profit in the Market Country

Comparing UK tax returns of foreign multinationals to matched domestic firms

Conditional investment-cash flow sensitivities and financing constraints

Conservative accounting yields excessive risk-taking - a note

Controlled foreign corporation rules and cross-border M&A activity

Corporate income tax coordination in the European Union

Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-by-country Reporting Data

Corporate tax competition between firms

Corporate Tax Consolidation and Enhanced Cooperation in the European Union

Corporate Tax Cuts for Small firms: What Do Firms Do?

Corporate tax effects on the quality and quantity of FDI

Corporate Tax Harmonization in the EU

Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns

Corporate tax policy and incorporation in the EU

Corporate tax policy under the Labour government: 1997-2010

Corporate tax practices and aggressive tax planning in the EU

Corporate tax regime and international allocation of ownership

Corporate tax risk and tax avoidance: new approaches

Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries

Corporate Taxation and Multinational Activity

Corporate taxation and the choice of patent location within multinational firms

Corporate taxation and the quality of research and development