2014

Are we heading towards a corporate tax system fit for the 21st century?

Assessing the localization pattern of German manufacturing and service industries: a distance-based approach

At a cost: the real effects of transfer pricing regulations

Bilateral effective tax rates and foreign direct investment

Business tax incentives

Can taxes tame the banks? Evidence from European bank levies

Case notes: Samadian v HMRC: deductibility of travel expenses when working from home

Cash flow taxes in an international setting

Cash-flow taxes in an international setting

Corporate tax competition between firms

Corporate taxation and the quality of research and development

Creating new UK institutions for tax governance and policy making: progress or confusion?

Designing a General Anti-Abuse Rule: striking a balance

Destination-based cash flow taxation

Do financial frictions amplify fiscal policy? Evidence from business investment stimulus

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

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

Heterogeneous responses to effective tax enforcement: evidence from Spanish firms

HMRC's relationship with business

How should governments promote distributive justice?: A framework for analyzing the optimal choice of tax instruments

Income taxation and business incorporation: evidence from the early twentieth century

Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions

New bank taxes: why and what will be the effect

O impacto de Ocean Finance no conceito de abuso de direito para efeitos de IVA