Read the latest article by Richard Collier, Michael P. Devereux and John Vella, Comparing Proposals to Tax Some Profit in the Market Country, which investigates the Pillar 1 proposal alongside two alternatives: the Article 12B recently adopted by the UN; and the Residual Profit Allocation by Income (RPAI) proposal, proposed by Oxford International Tax Group.
The Centre's research team has also written a number of academic papers in response to the COVID-19 Pandemic:
- Michael P. Devereux, Irem Güçeri, Martin Simmler and Eddy H.F Tam (2020). Discretionary Fiscal Responses to the Covid-19 Pandemic, Oxford Review of Economic Policy, 36 (1), pp.225-241
- Richard S. Collier and Matt Andrew (2020). COVID-19 Challenges for the Arm’s Length Principle, Tax Notes International, 98 (12), pp.1363
- Alice Pirlot, Richard S. Collier and John Vella (2020). Tax Policy and the COVID-19 Crisis. Intertax, 48 (8/9), pp.794– 804
Richard Collier, Ian F. Dykes, OECD/International - On the Apparent Widespread Misapplication of the OECD Transfer Pricing Guidelines, Bulletin for International Taxation, 2022 (Volume 76), No.1
Richard Collier, Joseph L. Andrus, Transfer Pricing and the Arm’s-Length Principle After the Pillars, Tax Notes International, 31 Jan 2022