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Oxford University Centre for Business Taxation
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2019

Stabilizing "pillar one" corporate profit reallocation in an uncertain environment

Tax avoidance under residual profit splits: A brief response

Tax Enforcement using a Hybrid between Self- and Third-Party Reporting

Taxation and supplier networks: evidence from India

Taxation as a means of migration control: The case of Hungary

Taxing multinationals beyond borders: Financial and locational responses to CFC rules

Taxing the digitalised economy: Targeted or system-wide reform?

Technology and Tax Systems

The adoption of BEPS in the United Kingdom

The Destination-Based Cash Flow Tax and the Double Tax Treaties

The temporal application of state aid rules to domestic tax measures: A Sensitive Matter

The UK General Anti-Avoidance Rule: Transplants and Lessons

The WTO as tax scarecrow

Unit sales and price effects of pre-announced consumption tax reforms: micro-level evidence from European VAT

When EU law and international law pursue seemingly contradictory paths: A mapping of potential conflicts in tax matters