University of Oxford

Oxford University Centre for Business Taxation

2009

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

EU Council approves derogation authorising the United Kingdom to maintain special measures to combat intra-Community VAT fraud

EU regional policy and tax competition

Evidence of tax competition: A review

Evolução do conceito de abuso do direito no âmbito do direito fiscal comunitário

Firm-specific forward looking effective tax rates

Foreign Taxes, Domestic Income, and the Jump in the Share of Multinational Company Income Abroad

Formula Apportionment: Is it better than the current system and are there better alternatives?

Has EU expansion encouraged tax competition?

HMRC v Weald Leasing Ltd. Not only artificial: The abuse of law test in VAT

Household debt repayment behaviour: what role do institutions play?

Incorporation and Taxation: Theory and Firm-level Evidence

Internal Debt and Multinationals' Profit Shifting - Empirical Evidence from Firm-Level Panel Data

International taxation and the direction and volume of cross-border M&A's

Internationalization and business tax revenue - evidence from Germany

Investment abroad and labour adjustment at home: evidence from UK multinational firms

Is a flat tax reform feasible in a grown-up democracy of Western Europe? A simulation study for Germany

Is the corporation tax an effective automatic stabilizer?

Loyalty Management UK Limited. Reference for a Preliminary Ruling in a UK case regarding a Customer Loyalty Rewards Scheme. House of Lords

MNC Dividends, Tax Holidays and the Burden of the Repatriation Tax: Recent Evidence

Optimal tax policy when firms are internationally mobile

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

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