University of Oxford

Oxford University Centre for Business Taxation

2023

Don't blame it on WTO law: An analysis of the alleged WTO law incompatibility of Destination-Based Taxes

Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules

Duties of senior accounting officers of large companies

Earnings shocks and tax-motivated income-shifting: evidence from European multinationals

Eclipse film partners no 35 LLP v HMRC: a different approach to tax avoidance from MCashback?

Economic integration and the optimal corporate tax structure with heterogeneous firms

Effective levels of company taxation within an enlarged EU

Effective tax rates on investment in the EU, 1998-2007

Effectiveness of fiscal incentives for R&D: Quasi-experimental evidence

Effects of AIA thresholds on aggregate investment (2015 Budget comment)

Efficiency and welfare costs of VAT; evidence from VAT notches

Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform

Emergency budget report 2010

EMI Group. 'Samples' and 'gifts of small value

Empirical evidence on the Global Minimum Tax: What is a critical mass and how large is the Substance-Based Income Exclusion?

Empirische Studien zum Steuerreformkonzept einer nachgelagerten Einkommensbesteuerung von Joachim Mitschke

Employment Status, Tax and the Gig Economy-Improving the Fit or Making the Break?

Endogenous free riding and the decentralized user-fee financing of spillover goods in a n-region economy

Enhanced Cooperation in an asymmetric model of Tax Competition

Enhanced cooperation: A way forward for tax harmonization in the EU?

Entre Daimler e Welmory: O conceito de estabelecimento estável para efeitos de IVA

Entrepreneurial innovations and taxation

Environmental Border Tax Adjustments and International Trade Law. Fostering Environmental Protection

Epilogue: Establishing the foundations of tax law in UK universities