Publications 2017

Books

Richard Collier and Joseph L Andrus, Transfer Pricing and the Arm’s Length Principle after BEPS. Oxford University Press, 2017.

Book chapters

Michael P. Devereux and John Vella, Implications of Digitalization for International Corporation Tax Reform, in Digital Revolutions in Public Finance, International Monetary Fund, 2017.

Judith Freedman, From plucking geese to co-operative compliance: creating trust in tax systems for the 21st century in Plucking the Goose – a Century of Taxation from the Great War to the Digital Age, Tolley, 2016.

Journal articles

Richard Collier, Section 75: transfer pricing: application of OECD principles British Tax Review 5, 590 (2016)

Richard Collier, Section 138: stamp duty: transfers to depositaries or providers of clearance services; Section 139: SDRT: transfers to depositaries or providers of clearance services, British Tax Review, 635 (2016)

Richard Collier, Michael P. Devereux and Strahil Lepoev, Proposed UK Changes on the Tax Deductibility of Corporate Interest Expense, British Tax Review 1, 60 (2017)

Richard Collier and Giorgia Maffini, Tax Competition, Tax Co-operation and BEPS, (2017) Journal of Tax Administration 3:1 (2017)

Judith Freedman, General anti-abuse rule; procedural developments and penalty. British Tax Review 636-639 (2016)

Judith Freedman, Five recommendations for restoring trust in HMRC. The Tax Journal (17 Feb 2017)

Judith Freedman, Tax and Brexit. Oxford Review of Economic Policy, volume 33 Issue suppl_1, 1 S79-S90

Judith Freedman, A Tale of Two Finance Bills, British Tax Review (2017)

Irem Guceri, Will the real R&D employees please stand up? Effects of Tax Breaks on firm-level outcomes. International Tax and Public Finance (February, 2017)

John Vella and Judith Freedman, Section 161 and Schedule 19: large businesses: tax strategies and sanctions for persistently uncooperative behaviour, 5 British Tax Review, 653 (2016)

Other articles and publications

Updated  CBT tax database and tax database briefing note.

Michael P. Devereux, Measuring corporation tax uncertainty across countries: Evidence from a cross-country survey, European Tax Policy Forum Policy Paper, (2016)

Michael P. Devereux, Destination-based cash flow taxation, European Tax Policy Forum Policy Paper, (2017)

Michael P. Devereux, The case for a border adjusted tax, New York Times (March 2017)

Michael P. Devereux, EU wrong to challenge destination based cash flow tax, Forbes (March 2017)

Judith Freedman, Three myths about tax and the self-employed Financial Times (March 2017)

Judith Freedman,  A Taxing Question.  The Brexit Balance Sheet, Public Finance Perspectives37 (CIPFA, April 2017)

Judith Freedman also made a podcast for the British Academy. The ‘From Our Fellows’ podcast can be found via the Academy’s website