University of Oxford

Oxford University Centre for Business Taxation

2009

Profit Taxation and Finance Constraints

Profit-shifting and measured productivity of multinational firms

Proposal for a Council Directive amending Directive 2006/112/EC as regards the rules on invoicing

Reforming the business tax system: does size matter?

Small business taxation

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

Tax Haven Activities and the Tax Liabilities of Multinational Groups

Tax havens play limited role in a financial crisis

Tax policy and subsidiarity in the European Union

Tax progressivity, income distribution and tax non-compliance

Tax risk management and corporate taxpayers -international tax administration developments

Tax Treaty Abuse: Is Canada responding effectively?

Taxation of outbound direct investment: economic principles and tax policy considerations

Taxing corporate income

Taxing Risky Investment

The arm's length principle and distortions to multinational firm organization

The direct incidence of corporate income tax on wages

The downside of formula apportionment - evidence on factor demand distortions

The EU VAT treatment of public sector bodies: slowly moving in the wrong direction

The European Commission's proposal for a common consolidated corporate tax base

The evolution and convergence of OECD tax systems

The power of dynastic commitment

The systems must change

The tax treatment of debt and equity