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Oxford University Centre for Business Taxation
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2023

Stabilizing "pillar one" corporate profit reallocation in an uncertain environment

State corporation income taxation - an economic perspective on Nexus

Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen?

Steuersysteme in Europa: Quo Vadis?

Stimulating investment through incorporation

Strategic consolidation under formula apportionment

Strategic Line Drawing between Debt and Equity

Structures and processes in tax policy-making

Sujeição ou não sujeição a IVA das actividades exercidas pelo sector público. O caso Comissão / Irlanda

Supplement 20

Supply of services. Retail vouchers provided by a company to its employees as part of their remuneration

Surcharges and penalties in UK tax law

Tackling fiscal "abuse of law" in the UK: different routes to a single destination

Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers

Tariffs Versus VAT in the Presence of Heterogeneous Firms and an Informal Sector

Tax Avoidance Networks and the Push for a 'Historic' Global Tax Reform

Tax and Brexit

Tax and employment status: myths that are endangering sensible tax reform

Tax and Occupancy of Business Properties: Theory and Evidence from UK Business Rates

Tax Avoidance

Tax avoidance under residual profit splits: A brief response

Tax burden on foreign direct investments in the AsiaPacific region, India and Russia

Tax competition - greenfield investment versus mergers and acquisitions

Tax competition and the efficiency of 'benefit-related' business taxes