University of Oxford

Oxford University Centre for Business Taxation

Research Themes: Profit shifting

Avoidance Policies - A New Conceptual Framework

Base erosion, profit-shifting and developing countries

Comparing Proposals to Tax Some Profit in the Market Country

Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-by-country Reporting Data

Corporate tax practices and aggressive tax planning in the EU

Decomposing the Margins of Transfer Pricing

Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?

Do Countries Compete over Corporate Taxes?

Do multinational firms invest more? On the impact of internal debt financing and transfer pricing on capital accumulation

Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals

Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules

Earnings shocks and tax-motivated income-shifting: evidence from European multinationals

Effectiveness of fiscal incentives for R&D: Quasi-experimental evidence

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

Headquarter relocations and international taxation

Heterogeneous firms, 'profit shifting' FDI and international tax competition

How aggressive are foreign multinational companies in reducing their corporation tax liability?

How do taxes affect the location of debt and profit?

How much tax do companies pay in the UK?

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

Leveling the Playing Field: Constraints on Multinational Profit Shifting and the Performance of National Firms

OECD Discussion Draft: additional guidance on the attribution of profits to permanent establishments

Profit-shifting and measured productivity of multinational firms

Prohibition of Abuse of (Community) Law - The Creation of a New General Principle of EC Law Through Tax