<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/home</loc>
  <lastmod>2026-03-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/copyright</loc>
  <lastmod>2020-10-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/picture-credits</loc>
  <lastmod>2020-10-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/privacy</loc>
  <lastmod>2025-04-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/accessibility</loc>
  <lastmod>2020-10-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/banking-failure-cum-ex-and-why-and-how-banks-game-system</loc>
  <lastmod>2021-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/wake-cum-ex-affair-shouldnt-we-stop-tax-systems-facilitating-their-own-exploitation</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/public-policy-and-pandemic-what-trade-between-health-and-economic-objectives</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxing-profit-global-economy</loc>
  <lastmod>2021-02-19</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/blogs</loc>
  <lastmod>2026-03-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/european-green-tax-deal-during-pandemic-new-start</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/job-support-scheme-huge-tax-employment</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications</loc>
  <lastmod>2025-03-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/research</loc>
  <lastmod>2026-01-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/events</loc>
  <lastmod>2022-11-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people</loc>
  <lastmod>2026-03-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/apple-ireland-and-the-eu</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/summer-economic-statement</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/jenny-winsland</loc>
  <lastmod>2024-01-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/dr-irem-guceri</loc>
  <lastmod>2024-06-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/pillars-1-2-are-we-close-deal</loc>
  <lastmod>2021-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/banking-on-failure</loc>
  <lastmod>2022-11-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/taxing-profit-global-economy</loc>
  <lastmod>2021-02-19</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/theiss-buttner</loc>
  <lastmod>2021-10-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/li-liu</loc>
  <lastmod>2021-09-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/about-us</loc>
  <lastmod>2026-03-20</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/annual-report</loc>
  <lastmod>2024-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/chris-sanchirico-penn-law</loc>
  <lastmod>2021-02-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/michelle-harding-julien-jarrige-oecd</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/niels-johannesen</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/sarah-clifford</loc>
  <lastmod>2021-09-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/eddy-tam</loc>
  <lastmod>2021-09-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/temporary-vat-rate-cut-may-get-us-spending-would-it-speed-recovery-0</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/policy-rebound-recovery</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/richard-collier</loc>
  <lastmod>2026-02-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/john-vella</loc>
  <lastmod>2024-02-20</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/stephen-bond</loc>
  <lastmod>2024-04-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/ben-lockwood</loc>
  <lastmod>2021-01-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-2020</loc>
  <lastmod>2024-04-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/impact-pillar-ii-incentives-trade-between-revenue-and-investment</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/what-problems-might-globe-solve</loc>
  <lastmod>2021-07-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/globe-proposal-revenue-consequences-minimum-tax-foreign-profits-multinationals</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/european-green-deal-and-carbon-border-taxes-deja-vu-or-new-beginning</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/working-papers</loc>
  <lastmod>2022-07-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/oecd-pillar-one-proposal</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/does-tax-system-offer-effective-tool-support-innovation-and-rd</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/reform-option-oecd-residual-profit-allocation-income</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/wto-tax-scarecrow</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/its-far-too-complicated-who-cares</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/digital-services-sutton-tax</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/our-response-tax-fraud-endangering-rule-law</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/arms-length-principle-alp-it-principle-and-it-arms-length</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/taxing-pollution-across-borders-innovative-proposal</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/taxing-digital-business-plea-holistic-thinking</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/oxford-international-tax-group</loc>
  <lastmod>2023-03-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-2019</loc>
  <lastmod>2024-04-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-2018</loc>
  <lastmod>2024-04-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-2017</loc>
  <lastmod>2024-04-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-2016</loc>
  <lastmod>2024-04-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-2015</loc>
  <lastmod>2024-04-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-2014</loc>
  <lastmod>2024-04-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-2013</loc>
  <lastmod>2024-04-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-2012</loc>
  <lastmod>2024-04-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-2011</loc>
  <lastmod>2024-04-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-2010</loc>
  <lastmod>2024-04-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-2009</loc>
  <lastmod>2024-04-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-2008</loc>
  <lastmod>2024-04-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-2007</loc>
  <lastmod>2024-04-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/marxist-approach-international-taxation</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/moral-law</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/relief-first-time-buyers</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/report-cbt-conference-future-arms-length-principle</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/cleaning-us-tax-system</loc>
  <lastmod>2021-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/msc-taxation</loc>
  <lastmod>2026-02-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/cbt-tax-database</loc>
  <lastmod>2026-02-20</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/how-can-country-graduate-procyclical-fiscal-policy-evidence-china</loc>
  <lastmod>2023-03-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/research-seminars</loc>
  <lastmod>2021-06-10</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/academic-symposium-2021</loc>
  <lastmod>2021-09-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/doctoral-conference-2020</loc>
  <lastmod>2021-09-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/videos</loc>
  <lastmod>2021-02-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/business-taxation-under-coalition-government</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/can-uk-tax-system-remain-competitive-after-beps</loc>
  <lastmod>2023-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/beps-and-eu</loc>
  <lastmod>2023-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/managing-tax-complexity-improving-institutional-framework-tax-policy-making-and-oversight</loc>
  <lastmod>2022-02-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/how-does-corporation-tax-affect-capital-structure</loc>
  <lastmod>2023-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/how-effective-are-tax-credits-research-and-development-2</loc>
  <lastmod>2023-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/does-profit-shifting-reduce-tax-disincentives-invest</loc>
  <lastmod>2023-03-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/reforming-vat-rates-europe</loc>
  <lastmod>2023-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporation-tax-united-kingdom</loc>
  <lastmod>2023-03-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/transparency-reporting-financial-data-multinational-corporations</loc>
  <lastmod>2023-03-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/bank-bailouts-international-linkages-and-cooperation</loc>
  <lastmod>2023-05-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/headquarter-relocations-and-international-taxation</loc>
  <lastmod>2023-03-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-progressivity-income-distribution-and-tax-non-compliance</loc>
  <lastmod>2023-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/power-dynastic-commitment</loc>
  <lastmod>2023-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/be-cautious-about-raising-the-corporation-tax-rate</loc>
  <lastmod>2023-03-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/the-business-rates-holiday-must-be-extended</loc>
  <lastmod>2021-03-01</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/has-eu-expansion-encouraged-tax-competition</loc>
  <lastmod>2024-03-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/what-are-effects-alternative-anti-avoidance-policies</loc>
  <lastmod>2023-03-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/how-should-fiscal-stimulus-be-designed</loc>
  <lastmod>2023-03-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/how-far-do-tax-haven-activities-reduce-tax-liabilities-multinationals</loc>
  <lastmod>2023-03-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/tampon-tax</loc>
  <lastmod>2021-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/do-taxes-affect-location-corporate-headquarters</loc>
  <lastmod>2023-03-29</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/fundamental-reform-corporation-tax</loc>
  <lastmod>2023-03-29</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/how-do-taxes-affect-location-debt-and-profit</loc>
  <lastmod>2023-03-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/what-will-the-budget-do-for-corporate-investment</loc>
  <lastmod>2023-03-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/should-loss-carry-back-provisions-be-extended</loc>
  <lastmod>2021-03-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/the-new-mortgage-guarantee-scheme</loc>
  <lastmod>2022-10-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/summer-conference</loc>
  <lastmod>2025-07-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/academic-symposium</loc>
  <lastmod>2025-07-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/doctoral-conference</loc>
  <lastmod>2025-09-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/pillar-1-and-alternatives</loc>
  <lastmod>2022-12-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/leslie-robinson-tuck-school-business-dartmouth</loc>
  <lastmod>2021-04-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/eric-ohrn-grinnell-college</loc>
  <lastmod>2021-05-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/doctoral-conference-2021</loc>
  <lastmod>2021-10-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/lucie-gadenne-university-warwick</loc>
  <lastmod>2021-04-20</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/alan-auerbach-awarded-aea-distinguished-fellow</loc>
  <lastmod>2021-04-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/michael-devereux-discussed-proposals-tackle-multinational-tax-avoidance-independent</loc>
  <lastmod>2021-04-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/michael-devereux-commented-impact-global-deal-taxing-multinationals-could-have-financial</loc>
  <lastmod>2021-04-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/times-included-estimates-michael-devereux-they-discussed-impact-corporation-tax-changes</loc>
  <lastmod>2021-04-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/michael-devereux-was-cited-sunday-times-column-and-bloomberg-piece-britains-fiscal-strategy</loc>
  <lastmod>2021-04-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/michael-devereux-spoke-bloomberg-about-uk-governments-changes-corporation-tax</loc>
  <lastmod>2021-04-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/michael-devereux-was-quoted-reuters-prospect-corporate-tax-rate-rises</loc>
  <lastmod>2021-04-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/made-in-america</loc>
  <lastmod>2021-05-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/reigniting-pillars-1-2-prospects-reform-conference-mentioned-mne-tax</loc>
  <lastmod>2021-05-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-2021</loc>
  <lastmod>2024-04-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/mike-williams-from-hm-treasury-cited-in-the-ft-as-speaking-at-reigniting-pillars</loc>
  <lastmod>2021-05-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/mike-williams-from-hm-treasury-cited-in-the-mne-tax-as-speaking-at-reigniting-pillars</loc>
  <lastmod>2021-05-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/mike-williams-from-hm-treasury-cited-in-the-independent-as-speaking-at-reigniting-pillars</loc>
  <lastmod>2021-05-20</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/rebellion-rascals-and-revenue</loc>
  <lastmod>2021-06-10</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/are-investment-incentives-effective-in-uncertain-times</loc>
  <lastmod>2021-06-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/letter-just-look-at-the-evidence-of-the-rd-tax-break</loc>
  <lastmod>2021-06-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/john-vella-appeared-on-bloomberg-tv-discussing-international-tax-reform</loc>
  <lastmod>2021-06-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/financial-services-in-or-out</loc>
  <lastmod>2021-06-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/financial-services-in-or-out-republished-in-the-tax-journal</loc>
  <lastmod>2021-07-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/michael-devereux-was-mentioned-in-the-ft-discussing-the-pillar-1-proposal-in-response-to-las</loc>
  <lastmod>2021-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/michael-devereux-was-quoted-in-the-financial-times-on-the-global-minimum-corporate-tax-propo</loc>
  <lastmod>2021-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/on-why-it-really-is-such-a-big-deal</loc>
  <lastmod>2021-07-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/who-will-pay-amount-a</loc>
  <lastmod>2022-10-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/econpol-policy-brief-who-will-pay-amount-a-quoted-in-the-ft</loc>
  <lastmod>2021-07-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/mike-devereux-interviewed-on-the-pat-kenny-show</loc>
  <lastmod>2021-07-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/mike-devereux-cited-in-city-a.m.-on-the-oecds-pillar-1-reforms</loc>
  <lastmod>2021-07-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/historic-global-minimum-tax-has-been-agreed-has-it</loc>
  <lastmod>2021-07-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/business-rates-and-the-high-street</loc>
  <lastmod>2021-08-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/centre-for-business-taxation-quoted-in-the-telegraph-on-digital-taxation-and-pillar-1</loc>
  <lastmod>2021-07-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/centre-for-business-taxation-quoted-in-xinhua-on-digital-taxation-and-pillar-1</loc>
  <lastmod>2021-07-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/press-release-business-rates-are-contributing-to-the-decline-of-british-high-streets</loc>
  <lastmod>2021-08-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/some-observations-on-the-tax-related-provisions-in-the-eu-uk-trade-and-cooperation-agreement</loc>
  <lastmod>2023-04-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/to-ban-or-not-to-ban-carbon-intensive-materials-a-legal-and-administrative-assessment-of-product-car</loc>
  <lastmod>2024-04-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/research-themes-finance-sector</loc>
  <lastmod>2023-01-19</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/research-themes-government-behaviour</loc>
  <lastmod>2021-10-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/research-themes-international-tax-reformdestination-based-cash-flow-tax</loc>
  <lastmod>2021-10-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/research-themes-pillars-12</loc>
  <lastmod>2021-10-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/research-themes-profit-shifting</loc>
  <lastmod>2021-10-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/research-themes-real-activity</loc>
  <lastmod>2021-10-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/research-themes-research-development</loc>
  <lastmod>2021-10-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/research-themes-tax-administration</loc>
  <lastmod>2023-01-19</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/centre-for-business-taxation-quoted-in-the-independent-on-pillars-1-2</loc>
  <lastmod>2021-09-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/dr-kristoffer-berg</loc>
  <lastmod>2022-10-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/zachary-liscow-yale-university-law-school-edward-fox-university-michigan-law-school</loc>
  <lastmod>2021-09-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/nathan-seegert-university-utah</loc>
  <lastmod>2022-02-01</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/evelina-gavrilova-zoutman-nnh-norwegian-school-economics</loc>
  <lastmod>2021-11-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/cbt-at-econpol-europe-annual-conference-2021</loc>
  <lastmod>2021-10-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-james-hines</loc>
  <lastmod>2021-11-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/tuomas-kosonen-vatt-institute-economic-research</loc>
  <lastmod>2021-10-20</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-14-hebous-keen</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-13-collier</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-12-collier-devereux-vella</loc>
  <lastmod>2024-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-11-devereux-simmler</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-10-lockwood-simmler-tam</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-09-diamond-zodrow</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-08-wildasin</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-07-jansky-cobham-faccio-garcia-kadet</loc>
  <lastmod>2023-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-06-scherleitner</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-05-faulhaber</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-04-morse</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-03-bratta-santomartino-acciari</loc>
  <lastmod>2023-01-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-02-haufler-schindler</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-01-brockmeyer-saenz</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/how-and-why-a-global-carbon-tax-could-revolutionize-international-climate-change-law</loc>
  <lastmod>2021-11-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-transatlantic-tax-talks-dina-pomerantz-university-of-zurich</loc>
  <lastmod>2021-11-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/dr-jawad-shah</loc>
  <lastmod>2023-12-19</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/vikram-patil</loc>
  <lastmod>2022-10-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/themes</loc>
  <lastmod>2023-01-19</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/types-tax-corporate-income-tax</loc>
  <lastmod>2021-10-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/types-tax-digital-tax</loc>
  <lastmod>2021-10-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/types-tax-environmental-tax</loc>
  <lastmod>2021-10-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/types-tax-financial-transaction-taxbank-levy</loc>
  <lastmod>2021-10-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/types-tax-government-spending</loc>
  <lastmod>2021-10-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/types-tax-property-income-tax</loc>
  <lastmod>2021-10-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/types-tax-property-tax</loc>
  <lastmod>2021-10-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/types-tax-value-added-tax</loc>
  <lastmod>2021-10-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21/16-wei-cui-mengying-wei-weisi-xie-and-jing-xing-corporate-tax-cuts-for-small-firms-what-do-firm</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/should-low-tax-countries-learn-to-love-a-minimum-tax-rate</loc>
  <lastmod>2021-11-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/marcel-olbert-london-business-school</loc>
  <lastmod>2021-11-01</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/alice-pirlot-in-ifs-podcast-can-carbon-taxes-get-us-to-net-zero</loc>
  <lastmod>2021-11-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/will-pillar-2-halt-tax-competition</loc>
  <lastmod>2021-11-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/carbon-border-adjustment-measures-a-straightforward-multi-purpose-climate-change-instrument</loc>
  <lastmod>2023-03-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/when-international-trade-law-meets-tax-policy-the-example-of-digital-services-taxes</loc>
  <lastmod>2023-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-transatlantic-tax-talks-rebecca-lester-stanford-university</loc>
  <lastmod>2021-12-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/plastic-packaging-tax</loc>
  <lastmod>2023-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/repeal-of-carbon-emissions-tax</loc>
  <lastmod>2023-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/investment-responses-to-tax-policy-under-uncertainty-1</loc>
  <lastmod>2023-03-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/to-ban-or-not-to-ban-carbon-intensive-materials-a-legal-and-administrative-0</loc>
  <lastmod>2023-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/omg-transatlantic-tax-talks</loc>
  <lastmod>2021-11-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/what-is-the-substancebased-carveout-under-pillar-2-and-how-will-it-affect-tax-competition</loc>
  <lastmod>2023-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/georg-kofler-vienna-university-of-economics-and-business</loc>
  <lastmod>2022-01-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-marcel-olbert</loc>
  <lastmod>2022-02-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-17-hoopes-olbert-lester-klein</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxes-and-location-of-targets</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-value-creation-mythology.-in-w.-haslehner-and-m.-lamensch-eds-taxation-and-value-creation</loc>
  <lastmod>2022-12-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-virus-in-the-alp-issues-from-the-transfer-pricing-guidance-on-risk-and-capital-in-the-light-of-t</loc>
  <lastmod>2023-01-20</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/covid-19-challenges-for-the-arms-length-principle</loc>
  <lastmod>2023-01-20</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/how-should-business-profit-be-taxed-some-thoughts-on-conceptual-developments-during-the-lifetime-of</loc>
  <lastmod>2022-12-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-allowance-for-corporate-equity-30-years-on.-in-rita-de-la-feria-and-glen-loutzenhiser-eds-the-dy</loc>
  <lastmod>2022-12-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/discretionary-fiscal-responses-to-the-covid-19-pandemic</loc>
  <lastmod>2023-01-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/should-women-pay-lower-taxes</loc>
  <lastmod>2022-10-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/can-taxes-tame-the-banks-evidence-from-european-bank-levies</loc>
  <lastmod>2023-05-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/le-droit-fiscal-a-la-lumiere-du-droit-des-femmes</loc>
  <lastmod>2022-12-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/odeon-associated-theatres-ltd-v-jones-hm-inspector-of-taxes-1971-a-delphic-pronouncement-and-a-funda</loc>
  <lastmod>2022-12-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tackling-fiscal-abuse-of-law-in-the-uk-different-routes-to-a-single-destination</loc>
  <lastmod>2022-12-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/employment-status-tax-and-the-gig-economyimproving-the-fit-or-making-the-break</loc>
  <lastmod>2022-12-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-and-employment-status-myths-that-are-endangering-sensible-tax-reform</loc>
  <lastmod>2022-12-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/how-important-are-local-knowledge-spillovers-of-public-r</loc>
  <lastmod>2023-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/section-111-preparing-for-a-new-tax-in-respect-of-certain-plastic-packaging</loc>
  <lastmod>2023-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/section-95-and-schedule-12-carbon-emissions-tax-section-96-charge-for-allocating-allowances-under-em</loc>
  <lastmod>2022-12-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/exploring-the-impact-of-eu-law-on-environmental-taxation</loc>
  <lastmod>2023-03-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-vagueness-of-tax-fairness-a-discursive-analysis-of-the-commissions-fair-tax-agenda</loc>
  <lastmod>2022-12-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-policy-and-the-covid-19-crisis-0</loc>
  <lastmod>2023-01-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/barclays-mercantile-business-finance-ltd-v-mawson-living-with-uncertainty</loc>
  <lastmod>2023-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/john-vella-2019.-digital-services-taxes-principle-as-a-double-edged-sword</loc>
  <lastmod>2023-01-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/value-creation-and-the-allocation-of-profit-under-formulary-apportionment.-in-r.-krever-and-f.-vaill</loc>
  <lastmod>2023-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/rethinking-legal-taxonomies-for-the-gig-economy</loc>
  <lastmod>2022-12-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/cash-flow-taxes-in-an-international-setting</loc>
  <lastmod>2023-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/comparing-uk-tax-returns-of-foreign-multinationals-to-matched-domestic-firms</loc>
  <lastmod>2023-02-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxing-multinationals-beyond-borders-financial-and-locational-responses-to-cfc-rules</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/martin-simmler-commented-on-uk-business-rates-in-raconteur</loc>
  <lastmod>2021-12-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/five-core-problems-in-the-attribution-of-profits-to-permanent-establishments-0</loc>
  <lastmod>2023-02-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/dissecting-the-eus-recent-anti-tax-avoidance-measures-merits-and-problems</loc>
  <lastmod>2023-02-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/more-on-pillar-2-and-tax-competition</loc>
  <lastmod>2021-12-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/national-report-belgium-improving-tax-compliance-in-a-globalized-world</loc>
  <lastmod>2022-12-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-avoidance-under-residual-profit-splits-a-brief-response</loc>
  <lastmod>2022-12-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-tax-incentives-and-capital-structure-new-evidence-from-uk-firm-level-tax-returns</loc>
  <lastmod>2026-01-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxing-the-digitalised-economy-targeted-or-system-wide-reform</loc>
  <lastmod>2023-03-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/implications-of-digitalization-for-international-corporate-tax-reform</loc>
  <lastmod>2023-03-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp22-01</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp21-18</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/naomi-feldman-research-seminar</loc>
  <lastmod>2022-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/restoring-trust-in-the-fairness-of-corporate-taxation</loc>
  <lastmod>2023-02-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-uk-general-anti-avoidance-rule-transplants-and-lessons</loc>
  <lastmod>2022-12-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/how-will-brexit-affect-tax-competition-and-tax-harmonization-the-role-of-discriminatory-taxation</loc>
  <lastmod>2023-02-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/effectiveness-of-fiscal-incentives-for-r</loc>
  <lastmod>2023-04-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxation-as-a-means-of-migration-control-the-case-of-hungary</loc>
  <lastmod>2022-12-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/michael-devereux-featured-in-podcast-from-the-economist</loc>
  <lastmod>2022-01-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-wto-as-tax-scarecrow</loc>
  <lastmod>2023-02-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/when-eu-law-and-international-law-pursue-seemingly-contradictory-paths-a-mapping-of-potential-confli</loc>
  <lastmod>2023-02-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-temporal-application-of-state-aid-rules-to-domestic-tax-measures-a-sensitive-matter</loc>
  <lastmod>2023-02-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-adoption-of-beps-in-the-united-kingdom</loc>
  <lastmod>2022-12-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/putting-technology-to-good-use-for-society-the-role-of-corporate-competition-and-tax-law</loc>
  <lastmod>2022-12-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/international-tax-planning-under-a-destination-based-cash-flow-tax</loc>
  <lastmod>2026-01-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/pillar-2-rule-order-incentives-and-tax-competition</loc>
  <lastmod>2022-12-01</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/finance-no.2-act-2017-notes-section-20-and-schedule-5-corporate-interest-restriction-british-tax-rev</loc>
  <lastmod>2022-12-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/finance-act-2018-notes-section-33-and-schedule-9-bank-levy</loc>
  <lastmod>2022-12-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-impact-of-the-oecd/g20-base-erosion-and-profit-shifting-project-on-the-task-for-developing-count</loc>
  <lastmod>2023-01-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/oecd-discussion-draft-additional-guidance-on-the-attribution-of-profits-to-permanent-establishments</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-border-adjusted-tax-and-tax-treaties</loc>
  <lastmod>2022-12-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-oecd-beps-project-and-developing-countries</loc>
  <lastmod>2023-02-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/gaming-destination-based-cash-flow-taxes</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/value-creation-as-the-fundamental-principle-of-the-international-corporate-tax-system</loc>
  <lastmod>2022-12-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/how-bracket-creep-creates-hidden-tax-increases-evidence-from-germany</loc>
  <lastmod>2022-12-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/firms-financial-and-real-responses-to-credit-supply-shocks-evidence-from-firm-bank-relationships-in</loc>
  <lastmod>2023-04-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/do-higher-corporate-taxes-reduce-wages-micro-evidence-from-germany</loc>
  <lastmod>2022-12-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/central-local-government-fiscal-relations-and-cyclicality-of-public-spending-evidence-from-china</loc>
  <lastmod>2026-01-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/an-unemployment-insurance-scheme-for-the-euro-area-a-comparison-of-different-alternatives-using-micr</loc>
  <lastmod>2023-02-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-economic-effects-of-eu-tax-jurisprudence</loc>
  <lastmod>2023-03-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/environmental-border-tax-adjustments-and-international-trade-law.-fostering-environmental-protection</loc>
  <lastmod>2023-02-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/international-taxation-in-the-united-kingdom-post-beps</loc>
  <lastmod>2023-02-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-sustainability-in-an-eu-and-international-context</loc>
  <lastmod>2023-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/transfer-pricing-and-the-arms-length-principle-after-beps</loc>
  <lastmod>2022-12-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp22-03-collier-andrew</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/could-pillar-2-be-enough</loc>
  <lastmod>2022-01-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/from-plucking-geese-to-co-operative-compliance-creating-trust-in-tax-systems-for-the-21st-century-in</loc>
  <lastmod>2022-12-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/section-75-transfer-pricing-application-of-oecd-principles</loc>
  <lastmod>2022-12-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/138-stamp-duty-transfers-to-depositaries-or-providers-of-clearance-services-section-139-sdrt-transfe</loc>
  <lastmod>2022-12-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/proposed-uk-changes-on-the-tax-deductibility-of-corporate-interest-expense</loc>
  <lastmod>2022-12-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-co-operation-and-beps</loc>
  <lastmod>2023-04-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/general-anti-abuse-rule-procedural-developments-and-penalty</loc>
  <lastmod>2022-12-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/five-recommendations-for-restoring-trust-in-hmrc</loc>
  <lastmod>2022-12-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-and-brexit</loc>
  <lastmod>2022-12-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/a-tale-of-two-finance-bills</loc>
  <lastmod>2022-11-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/section-161-and-schedule-19-large-businesses-tax-strategies-and-sanctions-for-persistently-uncoopera</loc>
  <lastmod>2022-12-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp22-02-xing-bilicka-hou</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-case-for-a-border-adjusted-tax</loc>
  <lastmod>2022-12-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/eu-wrong-to-challenge-destination-based-cash-flow-tax</loc>
  <lastmod>2022-12-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/three-myths-about-tax-and-the-self-employed</loc>
  <lastmod>2022-12-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/a-taxing-question.-the-brexit-balance-sheet</loc>
  <lastmod>2022-12-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-mitchell-kane</loc>
  <lastmod>2022-02-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-stefanie-stantcheva</loc>
  <lastmod>2022-04-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-alex-raskolnikov</loc>
  <lastmod>2022-02-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/academic-symposium-2022</loc>
  <lastmod>2022-10-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/enhanced-cooperation-a-way-forward-for-tax-harmonization-in-the-eu</loc>
  <lastmod>2023-02-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-transparency-and-tax-co-ordination-a-new-era-for-tax-reforms-in-a-globalised-world</loc>
  <lastmod>2023-02-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-taxation-of-non-profit-organizations-after-stauffer</loc>
  <lastmod>2023-04-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/r</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-taxation-and-capital-accumulation-evidence-from-sectoral-panel-data-for-14-oecd-countries</loc>
  <lastmod>2026-01-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-taxation-of-foreign-profits</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/uk-institutions-for-tax-governance-reviewing-tax-settlements</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/evidence-for-profit-shifting-with-tax-sensitive-capital-stocks</loc>
  <lastmod>2023-05-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/response-to-the-consultation-on-the-tax-deductibility-of-corporate-interest-expense</loc>
  <lastmod>2023-02-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/research-and-innovation-for-smart-specialization-strategy</loc>
  <lastmod>2023-02-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/g20-corporation-tax-ranking</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/r-1</loc>
  <lastmod>2023-04-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/northern-ireland-corporation-tax-2016</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/response-to-consultation-document-improving-large-business-tax-compliance</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/can-the-good-law-get-better-an-impact-study-of-isencao-fiscal-em-pesquisa-e-desenvolvimento-the-good</loc>
  <lastmod>2022-11-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/are-we-moving-in-the-right-direction-public-disclosure-of-tax-information-and-other-ec/ep-proposals</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/diw-weekly-report-40/2015-bankkredite-wichtig-fuer-unternehmensinvestitionen-bank-loans-are-importan</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/restoring-trust</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/we-should-create-a-tax-system-that-reassures-the-public</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/firm-level-models-specifically-firm-models-based-upon-large-data-sets</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/multilateral-cooperation-and-carbon-taxation</loc>
  <lastmod>2022-04-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/supplement-20.-in-rita-de-la-feria-ed.-a-handbook-of-eu-vat-legislation</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/new-bank-taxes-why-and-what-will-be-the-effect</loc>
  <lastmod>2023-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/lord-hoffmann-tax-laws-and-principles</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/regulatory-choice-observations-on-the-recent-experience-with-corrective-taxes-in-the-financial-secto</loc>
  <lastmod>2023-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-financial-transaction-tax-and-the-internal-market</loc>
  <lastmod>2023-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/sections-103-106-vat-mini-one-stop-shop-moss</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/blueprint-for-reform-of-vat-rates-in-europe</loc>
  <lastmod>2023-04-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/are-we-heading-towards-a-corporate-tax-system-fit-for-the-21st-century</loc>
  <lastmod>2023-04-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/personal-taxation-of-capital-income-and-the-financial-leverage-of-firm</loc>
  <lastmod>2023-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/introduction-to-special-issue-in-honour-of-john-tiley-an-appreciation</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/public-discussion-draft-of-beps-action-11-a-response</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/effects-of-aia-thresholds-on-aggregate-investment-2015-budget-comment</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-policy-making-beyond-simplification</loc>
  <lastmod>2023-04-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/a-british-lesson-in-corporate-income-tax</loc>
  <lastmod>2022-11-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/efficiency-and-welfare-costs-of-vat-evidence-from-vat-notches</loc>
  <lastmod>2023-04-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/business-tax-the-coalition-years-and-the-next-parliament</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-tax-practices-and-aggressive-tax-planning-in-the-eu</loc>
  <lastmod>2023-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/aggressive-tax-planning-by-multinational-enterprises-mechanisms-and-evidence</loc>
  <lastmod>2023-02-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/alice-pirlot-cited-in-the-sunday-times</loc>
  <lastmod>2022-02-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/alice-pirlot-provides-statement-for-the-fisc-subcommittee-of-the-european-parliament-public</loc>
  <lastmod>2022-02-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/alice-pirlot-featured-on-radio-intervention-on-france-culture</loc>
  <lastmod>2022-02-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/oecd/international-on-the-apparent-widespread-misapplication-of-the-oecd-transfer-pricing-guidelines</loc>
  <lastmod>2023-02-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/transfer-pricing-and-the-arms-length-principle-after-the-pillars</loc>
  <lastmod>2023-02-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp22-04-alstadsaeter-bjorkheim-davies-scheurer</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/sham-tax-avoidance-and-a-realistic-view-of-facts</loc>
  <lastmod>2023-02-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/with-which-countries-do-tax-havens-share-information</loc>
  <lastmod>2023-05-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/o-impacto-de-ocean-finance-no-conceito-de-abuso-de-direito-para-efeitos-de-iva</loc>
  <lastmod>2023-02-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/entre-daimler-e-welmory-o-conceito-de-estabelecimento-estavel-para-efeitos-de-iva</loc>
  <lastmod>2023-02-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-elasticity-of-corporate-taxable-income-new-evidence-from-uk-tax-records</loc>
  <lastmod>2023-05-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/what-do-we-know-about-corporate-tax-competition</loc>
  <lastmod>2023-05-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-role-of-headquarters-in-multinational-profit-shifting-strategies</loc>
  <lastmod>2023-05-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-upgraded-strategy-against-harmful-tax-practices-under-the-beps-action-plan</loc>
  <lastmod>2023-05-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-taxation-and-the-quality-of-research-and-development</loc>
  <lastmod>2023-04-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/designing-a-general-anti-abuse-rule-striking-a-balance</loc>
  <lastmod>2023-02-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/case-notes-samadian-v-hmrc-deductibility-of-travel-expenses-when-working-from-home</loc>
  <lastmod>2023-02-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/creating-new-uk-institutions-for-tax-governance-and-policy-making-progress-or-confusion</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/assessing-the-localization-pattern-of-german-manufacturing-and-service-industries-a-distance-based-a</loc>
  <lastmod>2023-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/income-taxation-and-business-incorporation-evidence-from-the-early-twentieth-century</loc>
  <lastmod>2023-05-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/temporary-increase-in-annual-investment-allowance-a-2013-finance-act-note</loc>
  <lastmod>2023-05-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-tax-competition-between-firms</loc>
  <lastmod>2023-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-use-of-tax-expenditures-in-times-of-fiscal-consolidatio</loc>
  <lastmod>2023-02-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/place-based-policies</loc>
  <lastmod>2023-04-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/hmrcs-relationship-with-business</loc>
  <lastmod>2023-03-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/publications-year</loc>
  <lastmod>2022-10-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/2022</loc>
  <lastmod>2024-04-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/vat-exemptions-consequences-and-design-alternatives</loc>
  <lastmod>2025-07-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/fiscal-union-in-europe-redistributing-and-stabilising-effects-of-a-european-tax-benefit-system-and-f</loc>
  <lastmod>2023-05-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/multinational-firms-mitigate-tax-competition</loc>
  <lastmod>2026-01-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-nexus-of-corporate-taxation-and-multinational-activity</loc>
  <lastmod>2026-01-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/transfer-pricing-and-the-intensity-of-tax-rate-competition</loc>
  <lastmod>2023-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-tax-effects-on-the-quality-and-quantity-of-fdi</loc>
  <lastmod>2023-05-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-competitiveness-of-the-uk-corporation-tax-rate</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/on-selection-into-public-civil-service</loc>
  <lastmod>2023-05-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/conditional-investment-cash-flow-sensitivities-and-financing-constraints</loc>
  <lastmod>2023-02-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-deep-pocket-effect-of-internal-capital-markets</loc>
  <lastmod>2023-05-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/productivity-investment-and-profits-during-the-great-recession-evidence-from-uk-firms-and-workers</loc>
  <lastmod>2023-02-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/iva-nas-transaccoes-financeiras-sobre-o-tratamento-da-gestao-de-carteiras-de-titulos</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/issues-in-the-design-of-taxes-on-corporate-profit</loc>
  <lastmod>2023-05-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/earnings-shocks-and-tax-motivated-income-shifting-evidence-from-european-multinationals</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/automatic-stabilization-and-discretionary-fiscal-policy-in-the-financial-crisis</loc>
  <lastmod>2023-02-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-financial-transaction-tax-proposal-under-the-enhanced-cooperation-procedure-legal-and-practical</loc>
  <lastmod>2023-05-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/endogenous-free-riding-and-the-decentralized-user-fee-financing-of-spillover-goods-in-a-n-region-eco</loc>
  <lastmod>2023-02-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/who-bears-the-burden-of-international-taxation-evidence-from-cross-border-m</loc>
  <lastmod>2026-01-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-taxation-and-the-choice-of-patent-location-within-multinational-firms</loc>
  <lastmod>2023-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-arms-length-principle-and-distortions-to-multinational-firm-organization</loc>
  <lastmod>2023-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/do-governments-tax-agglomeration-rents</loc>
  <lastmod>2023-05-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/measuring-the-burden-of-the-corporate-income-tax-under-imperfect-competition</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-tax-policy-under-the-labour-government-1997-2010</loc>
  <lastmod>2023-04-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/hmrc-v-aimia-coalition-loyalty-uk-ltd-uksc-a-question-too-far-identifying-supplies-to-separate-recip</loc>
  <lastmod>2023-02-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/asymmetric-obligations</loc>
  <lastmod>2023-05-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/towards-a-theory-of-trade-finance</loc>
  <lastmod>2023-05-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/besteuerung-multinationaler-unternehmen-keine-alleingange</loc>
  <lastmod>2022-11-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/do-corruption-and-taxation-affect-corporate-investment-in-developing-countries</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/international-profit-shifting-and-multinational-firms-in-developing-economies</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/firms-productivity-investment-and-training-what-happened-during-the-recession-and-how-was-it-affecte</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-gaar-and-the-taxing-of-democracy-expert-comment</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/alice-pirlot-and-michael-devereux-shortlisted-fir-8th-ibfd-frans-vanistendael-award</loc>
  <lastmod>2022-03-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/pillar-2-what-will-be-the-impact</loc>
  <lastmod>2022-05-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/a-reparticao-das-competencias-tributarias-o-papel-do-iva-na-reforma-dos-impostos-sobre-o-rendimento</loc>
  <lastmod>2022-11-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/deborah-schanz-university-munich-lmu</loc>
  <lastmod>2022-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-nature-of-the-directive-rules-or-principles</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-evasion-and-tax-avoidance-in-developing-countries-the-role-of-international-profit-shifting</loc>
  <lastmod>2023-05-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/sparking-regulatory-competition-in-european-company-law-a-response</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-direct-incidence-of-corporate-income-tax-on-wages</loc>
  <lastmod>2023-03-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/optimal-tax-policy-when-firms-are-internationally-mobile</loc>
  <lastmod>2023-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-competition-greenfield-investment-versus-mergers-and-acquisitions</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-2011-communication-on-the-future-of-vat-harnessing-the-economic-crisis-for-eu-vat-reform</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/novo-rumo-para-a-aplicacao-do-principio-da-neutralidade-fiscal-as-isencoes-em-iva</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/a-natureza-das-actividades-e-direito-a-deducao-das-holdings-em-sede-de-iva</loc>
  <lastmod>2022-11-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/introduction-to-this-issue-vat-exemptions-consequences-and-design-alternatives</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/how-would-eu-corporate-tax-reform-affect-us-investment-in-europe</loc>
  <lastmod>2023-05-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/revenue-guidance-the-limits-of-discretion-and-legitimate-expectations</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/responsive-regulation-risk-and-rules-applying-the-theory-to-tax-practice</loc>
  <lastmod>2023-05-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/international-debt-shifting-and-multinational-firms-in-developing-economies</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/cross-border-tax-effects-on-affiliate-investment-evidence-from-european-multinationals</loc>
  <lastmod>2024-03-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxing-multinationals-under-union-wage-bargaining</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-taxes-and-the-location-of-intangible-assets-within-multinational-firm</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/strategic-consolidation-under-formula-apportionment</loc>
  <lastmod>2024-03-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/how-do-firms-outward-fdi-strategies-relate-to-their-activity-at-home-empirical-evidence-for-the-uk</loc>
  <lastmod>2023-05-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/investment-abroad-and-labour-adjustment-at-home-evidence-from-uk-multinational-firms</loc>
  <lastmod>2023-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/geographic-proximity-and-firm-university-innovation-linkages-evidence-from-great-britain</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/eclipse-film-partners-no-35-llp-v-hmrc-a-different-approach-to-tax-avoidance-from-mcashback</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-financial-transaction-tax-debate-some-questionable-claims</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-structure-and-growth-how-robust-is-the-empirical-evidence</loc>
  <lastmod>2026-01-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/rank-group.-vat-exemption-on-gambling.-principle-of-fiscal-neutrality.-court-of-justice</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/european-fiscal-union-what-is-it-does-it-work-and-are-there-really-no-alternatives</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/a-european-financial-transaction-tax</loc>
  <lastmod>2023-05-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/structures-and-processes-in-tax-policy-making</loc>
  <lastmod>2023-03-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/cbt-corporate-tax-ranking-2012-0</loc>
  <lastmod>2023-03-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/prohibition-of-abuse-of-law-a-new-general-principle-of-eu-law</loc>
  <lastmod>2023-05-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-delicate-balance-tax-discretion-and-the-rule-of-law</loc>
  <lastmod>2025-07-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/fuhrt-die-eugh-rechtsprechung-zu-einem-abbau-steuerlicher-verzerrungen-im-europaischen-binnenmarkt</loc>
  <lastmod>2023-02-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/vat-and-the-eu-internal-market-the-paradoxes-of-harmonisation</loc>
  <lastmod>2023-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/what-do-we-know-about-effects-of-fiscal-consolidation-on-short-term-growth-implications-for-the-uk</loc>
  <lastmod>2023-02-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-tax-treatment-of-debt-and-equity</loc>
  <lastmod>2023-02-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-anatomy-of-tax-avoidance-counteraction-abuse-of-law-in-a-tax-context-at-member-state-and-europea</loc>
  <lastmod>2023-02-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/hmrcs-management-of-the-uk-tax-system-the-boundaries-of-legitimate-discretion</loc>
  <lastmod>2023-05-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-impact-of-the-centros-line-of-case-law-and-its-concept-of-abuse-of-law-on-domestic-company-law-a</loc>
  <lastmod>2023-02-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/source-versus-residence-based-taxation-with-international-mergers-and-acquisitions</loc>
  <lastmod>2023-02-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/automatic-stabilisers-economic-crisis-and-income-distribution-in-europe</loc>
  <lastmod>2023-02-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-role-of-the-corporate-income-tax-as-an-automatic-stabiliser</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-enforcement-and-tax-havens-under-formula-apportionment</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/will-the-bank-levy-meet-its-objectives</loc>
  <lastmod>2023-01-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/an-applied-analysis-of-ace-and-cbit-reforms-in-the-eu</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/improving-not-perfecting-tax-legislation-rules-and-principles-revisited</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/heterogeneous-firms-profit-shifting-fdi-and-international-tax-competition</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/profit-shifting-and-measured-productivity-of-multinational-firms</loc>
  <lastmod>2023-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/emi-group.-samples-and-gifts-of-small-value</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/weald-leasing.-application-of-the-abuse-of-law-test-in-the-vat-sphere</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/commission-v-united-kingdom.-insurance-and-financial-transactions.-no-refund-of-input-vat-to-taxable</loc>
  <lastmod>2022-11-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/supply-of-services.-retail-vouchers-provided-by-a-company-to-its-employees-as-part-of-their-remunera</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/future-health-technologies.-vat-exemption.-storage-of-blood-from-the-umbilical-cord-of-newborn-child</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxation-and-regulation-of-banks</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/will-the-reform-of-the-institutional-framework-restore-fiscal-stability-in-the-eurozone</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-havens</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/steuerliche-freistellung-oder-anrechnungsverfahren-fur-auslandische-einkommen</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/empirische-studien-zum-steuerreformkonzept-einer-nachgelagerten-einkommensbesteuerung-von-joachim-mi</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/die-fiskalpolitischen-handlungsspielraume-deutschlands-mit-der-schuldenschranke</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/zinsschranke-verlustverrechnungsbeschrankung-und-steuerpolitische-zukunftserwartungen-aus-unternehme</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/a-euro-rescue-plan</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/effective-levels-of-company-taxation-within-an-enlarged-eu</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/company-taxation-in-the-asiapacific-region-india-and-russia</loc>
  <lastmod>2023-02-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxing-corporate-income</loc>
  <lastmod>2023-02-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/place-where-the-supply/activity-is-effectively-carried-out-as-an-allocation-rule-vat-v-direct-taxati</loc>
  <lastmod>2023-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxation-of-outbound-direct-investment-economic-principles-and-tax-policy-considerations</loc>
  <lastmod>2024-03-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/reforming-the-business-tax-system-does-size-matter</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-risk-management-and-corporate-taxpayers-international-tax-administration-1</loc>
  <lastmod>2023-02-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/analyzing-the-enhanced-relationship-between-corporate-taxpayers-and-revenue-authorities-a-uk-case-st</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/staatsverschuldung-in-deutschland-wende-oder-anstieg-ohne-ende</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/der-vorschlag-der-europaischen-kommission-fur-eine-gemeinsame-konsolidierte-bemessungsgrundlage-der</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/sind-unsere-sozialen-sicherungssysteme-generationengerecht</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/herausforderungen-bei-der-sanierung-der-staatsfinanzen</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/ist-deutschland-dem-internationalen-steuerwettbewerb-gewachsen</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/steuersysteme-in-europa-quo-vadis</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/volkswirtschaftliche-aspekte-der-besteuerung-von-auslandsgewinnen-multinationaler-unternehmen</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-asymmetrical-treatment-of-debt-and-equity-finance-under-uk-tax-law-0</loc>
  <lastmod>2023-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/foreign-income-and-domestic-deductions-a-comment</loc>
  <lastmod>2023-03-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/internationalization-and-business-tax-revenue-evidence-from-germany</loc>
  <lastmod>2023-03-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/eu-regional-policy-and-tax-competition</loc>
  <lastmod>2023-05-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxing-foreign-profits-with-international-mergers-and-acquisitions</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/verscharfen-multinationale-unternehmen-den-steuerwettbewerb</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-tax-harmonization-in-the-eu</loc>
  <lastmod>2023-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/natural-resources-export-structure-and-investment</loc>
  <lastmod>2023-03-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/options-for-taxing-financial-supplies-in-value-added-tax-eu-vat-and-australian-gst-models-compared</loc>
  <lastmod>2026-01-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/opting-for-opting-in-an-evaluation-of-the-commissions-proposals-for-reforming-vat-for-financial-serv</loc>
  <lastmod>2023-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/proposals-for-controlled-foreign-companies-reform-a-tale-of-two-principles</loc>
  <lastmod>2023-03-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/is-the-corporation-tax-an-effective-automatic-stabilizer</loc>
  <lastmod>2023-03-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/homogeneous-profit-tax-effects-for-heterogeneous-firms</loc>
  <lastmod>2023-03-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/firm-specific-forward-looking-effective-tax-rates</loc>
  <lastmod>2024-03-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/bilateral-effective-tax-rates-and-foreign-direct-investment</loc>
  <lastmod>2024-03-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/duties-of-senior-accounting-officers-of-large-companies</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-finance-acts-of-2010-a-complicated-start-to-simplification</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporation-tax-rates-structural-reform-abandoned</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/beyond-eurosclerosis-discussion</loc>
  <lastmod>2022-11-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/household-debt-repayment-behaviour-what-role-do-institutions-play</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/international-taxation-and-the-direction-and-volume-of-cross-border-m</loc>
  <lastmod>2026-01-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/did-the-single-market-cause-competition-in-excise-taxes-evidence-from-eu-countries</loc>
  <lastmod>2023-03-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/too-much-investment-a-problem-of-endogenous-outside-options</loc>
  <lastmod>2023-03-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-value-added-tax-its-causes-and-consequences</loc>
  <lastmod>2026-01-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/carbon-motivated-border-tax-adjustments-old-wine-in-green-bottles</loc>
  <lastmod>2023-03-01</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/does-tax-competition-really-promote-growth</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/decentralization-and-electoral-accountability-incentives-separation-and-voter-welfare</loc>
  <lastmod>2023-03-01</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-downside-of-formula-apportionment-evidence-on-factor-demand-distortions</loc>
  <lastmod>2023-03-01</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/new-bank-taxes-new-world-order</loc>
  <lastmod>2023-03-01</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/osborne-had-little-choice-but-to-wield-knife</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/public-sector-finances-and-the-crisis</loc>
  <lastmod>2023-03-01</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/grossbritanniens-budgetdefizit-warum-ist-es-hoher-als-in-anderen-laendern</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/automatische-stabilisatoren-eine-vergleich-europa-usa</loc>
  <lastmod>2022-11-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-burden-on-foreign-direct-investments-in-the-asiapacific-region-india-and-russia</loc>
  <lastmod>2023-03-01</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/partial-exemption-policy-in-the-united-kingdom</loc>
  <lastmod>2023-03-01</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/sujeicao-ou-nao-sujeicao-a-iva-das-actividades-exercidas-pelo-sector-publico.-o-caso-comissao-/-irla</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/derogation-authorising-the-united-kingdom-to-maintain-special-measures-to-combat-intra-community-vat</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/budget-comment-too-much-or-too-little</loc>
  <lastmod>2023-03-01</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/perspektiven-fur-die-konsolidierung-der-staatsfinanzen-in-deutschland</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-havens-play-limited-role-in-a-financial-crisis</loc>
  <lastmod>2023-03-01</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/emergency-budget-report-2010</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxing-banks-the-imf-proposal</loc>
  <lastmod>2023-03-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-governments-deficit-reduction-plan-depends-on-optimistic-gdp-growth-forecast</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/labours-proposed-spending-cuts-exceed-thatchers</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/public-sector-finances-and-the-crisis-a-vat-rise-could-help</loc>
  <lastmod>2023-03-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-income-tax-coordination-in-the-european-union</loc>
  <lastmod>2023-02-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/commission-v-ireland.-activities-carried-out-by-public-authorities</loc>
  <lastmod>2022-11-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/cbt-research-cited-in-ipcc-climate-change-report</loc>
  <lastmod>2022-04-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/alice-pirlot-quoted-in-uk-parliamentary-report-on-carbon-border-adjustment-measures</loc>
  <lastmod>2022-04-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/mayara-felix-harvard-kennedy-school-government</loc>
  <lastmod>2022-04-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/small-business-taxation-in-institute-for-fiscal-studies</loc>
  <lastmod>2024-03-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/evidence-of-tax-competition-a-review</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-policy-and-subsidiarity-in-the-european-union</loc>
  <lastmod>2026-01-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-eu-vat-treatment-of-public-sector-bodies-slowly-moving-in-the-wrong-direction</loc>
  <lastmod>2024-03-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/evolucao-do-conceito-de-abuso-do-direito-no-ambito-do-direito-fiscal-comunitario-revista-forum-de-di</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-tax-risk-and-tax-avoidance-new-approaches</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/a-gantip.-was-it-really-such-a-bad-idea</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-evolution-and-convergence-of-oecd-tax-systems</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/hmrc-v-weald-leasing-ltd.-not-only-artificial-the-abuse-of-law-test-in-vat</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-tax-policy-and-incorporation-in-the-eu</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/vat-unjust-enrichment</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/business-taxation-in-a-globalized-world</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-european-commissions-proposal-for-a-common-consolidated-corporate-tax-base</loc>
  <lastmod>2024-03-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/is-a-flat-tax-reform-feasible-in-a-grown-up-democracy-of-western-europe-a-simulation-study-for-germa</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-taxation-in-the-oecd-in-a-wider-context</loc>
  <lastmod>2024-03-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/effective-tax-rates-on-investment-in-the-eu</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/alternative-systems-of-business-taxation-in-europe-an-applied-analysis-of-ace-and-cbit-reforms</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-systems-must-change</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/eu-council-approves-derogation-authorising-the-united-kingdom-to-maintain-special-measures-to-combat</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/loyalty-management-uk-limited.-reference-for-a-preliminary-ruling-in-a-uk-case-regarding-a-customer</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/proposal-for-a-council-directive-amending-directive-2006/112/ec-as-regards-the-rules-on-invoicing</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-uk-should-increase-vat</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/microeconomic-models-of-investment-and-employment</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/uncertainty-and-investment-dynamics</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/when-do-dealings-in-shares-fall-within-the-scope-of-vat</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/prohibition-of-abuse-of-community-law-the-creation-of-a-new-general-principle-of-ec-law-through-tax</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/thin-capitalization-rules-in-the-context-of-the-ccctb</loc>
  <lastmod>2024-03-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/do-countries-compete-over-corporate-taxes</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-effects-of-eu-formula-apportionment-on-corporate-tax-revenues</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/doctoral-conference-2022</loc>
  <lastmod>2022-10-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/small-companies-again-section-3-finance-act-2007</loc>
  <lastmod>2023-03-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/financial-and-tax-accounting-transparency-and-truth</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-tax-base-for-ccctb-the-role-of-principles</loc>
  <lastmod>2024-03-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/epilogue-establishing-the-foundations-of-tax-law-in-uk-universities</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/is-tax-avoidance-fair</loc>
  <lastmod>2023-03-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/beyond-boundaries-developing-approaches-to-tax-avoidance-and-tax-risk-management</loc>
  <lastmod>2024-03-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/moving-beyond-avoidance-tax-risk-and-the-relationship-between-large-business-and-hmrc</loc>
  <lastmod>2023-01-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/chi-paga-realmente-lires-ancora-brutte-notizie-per-i-lavoratori-dipendenti-who-really-pays-the-corpo</loc>
  <lastmod>2023-03-29</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporation-tax-buoyancy-and-revenue-elasticity-in-the-uk</loc>
  <lastmod>2023-03-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-revenues-and-fiscal-drag-an-introduction</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/modelling-tax-revenue-growth</loc>
  <lastmod>2023-03-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/firm-location-decisions-regional-grants-and-agglomeration-externalities</loc>
  <lastmod>2023-03-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/horizontal-and-vertical-indirect-tax-competition-theory-and-some-evidence-from-the-usa</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-european-economic-advisory-group-report-on-the-european-economy</loc>
  <lastmod>2023-03-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-tax-avoidance-culture-who-is-responsible-governmental-influences-and-corporate-social-responsibi</loc>
  <lastmod>2023-03-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/interpreting-tax-statutes-tax-avoidance-and-the-intention-of-parliament</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/foreign-investment-international-trade-and-the-size-and-structure-of-public-expenditures</loc>
  <lastmod>2023-03-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/determinants-of-bilateral-effective-tax-rates-empirical-evidence-for-oecd-countries</loc>
  <lastmod>2023-03-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/climate-change-environmental-and-technology-policies-in-a-strategic-context</loc>
  <lastmod>2023-06-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/taxing-the-unvaccinated</loc>
  <lastmod>2022-05-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/oxford-strategy-review-publishes-article-by-mike-devereux-on-global-minimum-tax</loc>
  <lastmod>2022-05-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/mike-devereux-writes-about-fundamental-reforms-to-the-international-regime-for-corporate-tax</loc>
  <lastmod>2022-05-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/further-investigation-of-the-global-minimum-tax</loc>
  <lastmod>2022-09-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/kristoffer-berg-awarded-hm-kings-gold-medal-2022-his-phd-thesis-fair-and-effective-tax</loc>
  <lastmod>2022-07-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/cbts-summer-conference-global-minimum-tax-cited-bloomberg-tax</loc>
  <lastmod>2022-07-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-22/05-elisa-casi-evelina-gavrilova-david-murphy-and-floris-zoutman-welfare-effect-of-closing-loop</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/tax-notes-international-publishes-article-heydon-wardell-burrus-qualified-domestic-minimum</loc>
  <lastmod>2022-10-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/discussions-cbts-summer-conference-global-minimum-tax-cited-tax-notes-international</loc>
  <lastmod>2022-07-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-22/06-heydon-wardell-burrus-a-pillar-one-design-proposal-leveraging-pillar-two</loc>
  <lastmod>2024-01-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/did-the-tax-cuts-and-jobs-act-reduce-profit-shifting-by-us-multinational-companies</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-22/08-the-three-distributive-questions-of-a-non-ideal-tax-theory</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-22/09-reuven-avi-yonah-and-mohanad-salaimi-a-new-framework-for-taxing-cryptocurrencies</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/reducing-complexity-and-compliance-costs</loc>
  <lastmod>2022-07-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-20/08-jing-xing-and-eddy-h.f.tam-fell-by-the-wayside-trade-integration-and-policy-choices-of-loca</loc>
  <lastmod>2023-01-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-20/06-peter-morrow-michael-smart-and-artur-swistak-vat-compliance-trade-and-institutions</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-20/05-daniel-j.hemel-and-david-a.weisbach-the-behavioral-elasticity-of-tax-revenue</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-20/04-daniel-shaviro-what-are-minimum-taxes-and-why-might-one-favor-or-disfavor-them</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp20/03-aqib-aslam-and-alpa-shah-techtonic-shifts-taxing-the-digital-economy</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp20/02-ronald-b.-davies-dieter-f.-kogler-and-ryan-hynes-patent-boxes-and-the-success-rate-of-applic</loc>
  <lastmod>2023-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-19/16-alice-pirlot-dont-blame-it-on-wto-law-an-analysis-of-the-alleged-wto-law-incompatibility-of</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-19/14-david-r.-agrawal-and-david-e.-wildasin-technology-and-tax-systems</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/pennies-from-haven-wages-and-profit-shifting</loc>
  <lastmod>2022-08-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-19/12-michael-devereux-how-should-business-profit-be-taxed-some-thoughts-on-conceptual-developmen</loc>
  <lastmod>2023-01-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-19/11-sarah-clifford-and-panos-mavrokonstantis-tax-enforcement-using-a-hybrid-between-self-and-th</loc>
  <lastmod>2023-01-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-19/10-miguel-almunia-irem-guceri-ben-lockwood-kimberley-scharf-more-giving-or-more-givers-the-eff</loc>
  <lastmod>2023-01-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-19/09-itai-grinberg-stabilizing-pillar-one-corporate-profit-reallocation-in-an-uncertain-environm</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-19/08-joel-slemrod-obeid-ur-rehman-mazhar-waseem-pecuniary-and-non-pecuniary-motivations-for-tax</loc>
  <lastmod>2023-01-19</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-19/07-enda-hargaden-barra-roantree-does-statutory-incidence-matter-earnings-responses-to-social-s</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-19/06-lucie-gadenne-tushar-k.-nandi-roland-rathelot-taxation-and-supplier-networks-evidence-from</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-19/05-thiess-buettner-boryana-madzharova-unit-sales-and-price-effects-of-pre-announced-consumptio</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-19/04-katarzyna-bilicka-yaxuan-qi-jing-xing-debt-reallocation-in-multinational-firms-evidence-fro</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-19/03-reuven-avi-yonah-orli-avi-yonah-nir-fishbien-and-haiyan-xu-bridging-the-red-blue-divide-a-p</loc>
  <lastmod>2023-01-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-19/01-michael-p-devereux-alan-auerbach-michael-keen-paul-oosterhuis-wolfgang-schon-and-john-vella</loc>
  <lastmod>2023-01-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-22/10-niels-johannesen-the-global-minimum-tax</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/22-ronny-freier-martin-simmler-and-christian-wittrock-public-good-provision-commuting-and-loca</loc>
  <lastmod>2023-01-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/21-christian-wittrock-localization-economies-and-the-sensitivity-of-firm-foundations-to-change</loc>
  <lastmod>2023-01-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/20-nadine-riedel-martin-simmler-and-christian-wittrock-local-fiscal-policies-and-their-impact</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-22/11-michael-devereux-john-vella-and-heydon-wardell-burrus-pillar-2s-impact-on-tax-competition</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/19-leonie-hug-and-martin-simmler-how-cost-effective-is-public-r</loc>
  <lastmod>2023-01-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/18-wiji-arulampalam-and-andrea-papini-tax-progressivity-and-self-employment-dynamics</loc>
  <lastmod>2023-01-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/16-frank-m-fossen-ray-rees-davud-rostam-afschaf-and-viktor-steiner-how-do-entrepreneurial-port</loc>
  <lastmod>2023-01-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/15-sebastian-beer-ruud-de-mooij-and-li-liu-international-corporate-tax-avoidance-a-review-of-t</loc>
  <lastmod>2023-01-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/14-daisy-ogembo-are-presumptive-taxes-a-good-option-for-taxing-self-employed-professionals-in</loc>
  <lastmod>2023-01-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/13-ilan-benshalom-the-rise-of-inequality-and-the-fall-of-tax-equity</loc>
  <lastmod>2023-01-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/12-thomas-torslov-ludwig-weir-and-gabriel-zucman-the-missing-profits-of-nations</loc>
  <lastmod>2023-01-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/11-andrea-lassman-and-benedikt-zoller-rydzek-decomposing-the-margins-of-transfer-pricing</loc>
  <lastmod>2023-01-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/10-travis-chow-jeffrey-l-hoopes-and-edward-l-maydew-us-firms-on-foreign-tax-holidays</loc>
  <lastmod>2023-01-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/09-claudio-agostini-juan-pablo-atal-and-andrea-repetto-firms-response-to-tax-enforcement-throu</loc>
  <lastmod>2023-01-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/08-mazhar-waseem-information-asymmetric-incentives-or-withholding-understanding-the-self-enfor</loc>
  <lastmod>2023-01-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/07-matthew-smith-danny-yagan-owen-zidar-and-eric-zwick-capitalists-in-the-twenty-first-century</loc>
  <lastmod>2023-01-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/06-daniel-shaviro-the-new-non-territorial-u.s-international-tax-system</loc>
  <lastmod>2023-01-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/05-eric-m-zolt-tax-treaties-and-developing-countries</loc>
  <lastmod>2023-01-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/04-anne-brockmeyer-marco-hernandez-stewart-kettle-and-spencer-smith-casting-a-wider-tax-net-ex</loc>
  <lastmod>2023-01-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/03-ruud-de-mooij-and-li-liu-at-a-cost-the-real-effects-of-transfer-pricing-regulations</loc>
  <lastmod>2023-04-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/02-rita-de-la-feria-tax-fraud-and-the-rule-of-law</loc>
  <lastmod>2023-01-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-18/01-eddy-hiu-fung-tam-behavioural-response-to-time-notches-in-transaction-tax-evidence-from-sta</loc>
  <lastmod>2023-01-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-17/17-dominik-von-hagen-and-axel-prettl-controlled-foreign-corporation-rules-and-cross-border-m</loc>
  <lastmod>2023-01-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-17/16-marie-lamensch-destination-based-taxation-of-corporate-profits-preliminary-findings-regardi</loc>
  <lastmod>2023-01-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-17/15-li-liu-tim-schmidt-eisenlohr-and-dongxian-guo-international-transfer-pricing-and-tax-avoida</loc>
  <lastmod>2023-01-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-17/14-katarzyna-habu-how-much-tax-do-companies-pay-in-the-uk</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-17/13-katarzyna-habu-how-aggressive-are-foreign-multinational-companies-in-reducing-their-corpora</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-17/12-edward-d.-kleinbard-the-right-tax-at-the-right-time</loc>
  <lastmod>2023-05-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-17/11-aaron-flaaen-the-role-of-transfer-prices-in-profit-shifting-by-u.s.-multinational-firms-evi</loc>
  <lastmod>2023-01-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-17/09-wei-cui-taxation-without-information-the-institutional-foundations-of-modern-tax-collection</loc>
  <lastmod>2023-01-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-17/08-john-brooks-the-definitions-of-income</loc>
  <lastmod>2023-01-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-17/06-richard-collier-and-michael-p.-devereux-the-destinationbased-cash-flow-tax-and-the-double-t</loc>
  <lastmod>2023-01-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-17/05-li-liu-where-does-multinational-investment-go-with-territorial-taxation</loc>
  <lastmod>2023-04-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-17/03-johannes-becker-and-joachim-englisch-a-european-perspective-on-the-us-plans-for-a-destinati</loc>
  <lastmod>2023-01-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-17/02-andreas-haufler-mohammed-mardan-and-dirk-schindler-double-tax-discrimination-to-attract-fdi</loc>
  <lastmod>2023-01-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-17/01-alan-auerbach-michael-p.-devereux-michael-keen-and-john-vella-destination-based-cash-flow-t</loc>
  <lastmod>2023-04-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/will-corporation-tax-cuts-stimulate-long-term-economic-growth</loc>
  <lastmod>2022-09-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-22/12-pillar-2-tax-competition-and-low-income-sub-saharan-african-countries-victoria-perry</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-22/13-michael-eckhard-janeba-guttorm-schjelderup-the-global-minimum-tax-raises-more-revenues-than</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/omg-seminar-series</loc>
  <lastmod>2024-02-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-evelina-gavrilova-zoutman</loc>
  <lastmod>2022-10-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-martin-jacob</loc>
  <lastmod>2022-11-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-jakob-miethe</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-ruth-mason</loc>
  <lastmod>2023-01-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-owen-zidar</loc>
  <lastmod>2022-12-20</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-ariel-jurow-kleiman</loc>
  <lastmod>2023-03-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-steven-dean</loc>
  <lastmod>2023-04-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-daniel-hemel</loc>
  <lastmod>2023-05-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-22/14-heydon-wardell-burrus-mne-strategic-responses-to-the-globe-rules</loc>
  <lastmod>2022-12-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-22/15-patrick-gauss-michael-kortenhaus-nadine-riedel-and-martin-simmler-leveling-the-playing-fiel</loc>
  <lastmod>2023-01-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-16/14-anzhela-cedelle-the-eu-anti-tax-avoidance-directive-a-uk-perspective</loc>
  <lastmod>2023-01-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-16/13-michael-devereux-measuring-corporation-tax-uncertainty-across-countries-evidence-from-a-cro</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-16/12-andreas-haufler-and-ulf-maier-regulatory-competition-in-capital-standards-with-selection-ef</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-16/11-katarzyna-habu-are-financing-constraints-binding-for-investment-evidence-from-natural-exper</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/job-vacancies</loc>
  <lastmod>2023-03-10</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/annual-academic-symposium-2023</loc>
  <lastmod>2023-07-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/giacomo-brusco-university-tubingen</loc>
  <lastmod>2022-11-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/kenneth-tester-tax-administration-research-centre-tarc-university-exeter</loc>
  <lastmod>2022-10-19</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/arun-advani-university-warwick</loc>
  <lastmod>2022-10-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/small-firm-growth-and-vat-threshold-evidence-uk</loc>
  <lastmod>2024-01-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/is-the-vat-threshold-in-the-uk-too-high</loc>
  <lastmod>2022-10-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/mike-devereux-featured-on-bbc-radio-4s-how-to-raise-a-trillion</loc>
  <lastmod>2022-10-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/why-the-current-tax-rate-tells-you-little-competing-for-mobile-and-immobile-firms</loc>
  <lastmod>2023-01-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-15/30</loc>
  <lastmod>2023-04-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp16/01-giorgia-maffini-jing-xing-michael-p-devereux-the-impact-of-investment-incentives-evidence-fr</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/evidence-based-policy-making-the-commissions-proposal-for-an-ftt</loc>
  <lastmod>2023-01-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/international-taxation-and-mne-investment-evidence-from-the-uk-change-to-territoriality</loc>
  <lastmod>2023-01-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/shifting-the-burden-of-taxation-from-the-corporate-to-the-personal-level-and-getting-the-corporate-t</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/balancing-act-weighing-the-factors-affecting-the-taxation-of-capital-income-in-a-small-open-economy</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-economics-of-corporate-and-business-tax-reform</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/eu-vat-principles-as-interpretative-aids-to-eu-vat-rules-the-inherent-paradox</loc>
  <lastmod>2022-12-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-revenue-consequences-of-introducing-a-destination-based-cash-flow-tax-in-uganda</loc>
  <lastmod>2023-01-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/what-creates-tax-uncertainty-evidence-from-three-phases-of-a-cross-country-survey</loc>
  <lastmod>2024-01-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/does-a-wealth-tax-improve-equality-of-opportunity</loc>
  <lastmod>2023-01-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/issues-of-fairness-in-taxing-corporate-profit</loc>
  <lastmod>2024-01-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/fiscal-consolidation-and-automatic-stabilization-new-results</loc>
  <lastmod>2023-01-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-common-interests-of-health-protection-and-the-economy-evidence-from-scenario-calculations-of-cov</loc>
  <lastmod>2023-01-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/trade-openness-and-income-inequality-new-empirical-evidence</loc>
  <lastmod>2023-01-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/why-is-corporate-tax-revenue-stable-while-tax-rates-fall-evidence-from-firm-level-data</loc>
  <lastmod>2024-01-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/what-drives-chinese-overseas-m</loc>
  <lastmod>2026-01-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-profit-shifting-and-the-role-of-tax-havens-evidence-from-german-country-by-country-reporti</loc>
  <lastmod>2023-01-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/should-cfc-regimes-give-a-tax-credit-for-qualified-domestic-minimum-topup-tax</loc>
  <lastmod>2024-01-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-oecd/g20-inclusive-frameworks-two-pillar-solution</loc>
  <lastmod>2023-01-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/fiscalite-environnementale-une-construction-juridique</loc>
  <lastmod>2023-01-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/globe-formative-policies-and-politics-of-pillar-2-in-werner-haslehner-georg-kofler-katerina-pantazat</loc>
  <lastmod>2023-01-19</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/international-tax-competition-with-a-coordinated-minimum-tax</loc>
  <lastmod>2024-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-taxation-of-businesses-in-financial-or-economic-distress</loc>
  <lastmod>2023-01-19</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/elisa-casi-eberhard-nhh-norwegian-school-economics</loc>
  <lastmod>2023-01-31</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-use-of-accounting-information-in-the-tax-base-in-the-pillar-2-global-minimum-tax-a-discussion-of</loc>
  <lastmod>2024-01-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/empirical-evidence-on-the-global-minimum-tax-what-is-a-critical-mass-and-how-large-is-the-substance</loc>
  <lastmod>2024-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/pillar-2-tax-competition-in-low-income-countries-and-the-sbie</loc>
  <lastmod>2024-01-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wind-electricity-subsidies-a-windfall-for-land-owners-evidence-from-a-feed-in-1</loc>
  <lastmod>2023-03-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/antoine-bozio-paris-school-economics-pse</loc>
  <lastmod>2023-01-31</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/dario-tortarolo-university-nottingham</loc>
  <lastmod>2023-01-31</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/gilti-and-the-globe</loc>
  <lastmod>2024-07-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/does-ownership-affect-the-impact-of-taxes-on-firm-behaviour-evidence-from-china</loc>
  <lastmod>2023-04-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/should-transactions-services-be-taxed-at-the-same-rate-as-consumption</loc>
  <lastmod>2023-05-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/which-workers-bear-the-burden-of-corporate-taxation-and-which-firms-can-pass-it-on-micro-evidence-fr</loc>
  <lastmod>2023-02-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/globe-administrative-guidance-the-qdmtt-and-gilti-allocation</loc>
  <lastmod>2024-03-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/reducing-complexity-and-compliance-costs-a-simplification-safe-harbour-for-the-global-minimum-tax</loc>
  <lastmod>2024-07-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxing-corporate-income-0</loc>
  <lastmod>2023-03-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/mike-devereux-quoted-in-telegraph-on-the-effective-marginal-tax-rate</loc>
  <lastmod>2023-03-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-oecd-global-anti-base-erosion-globe-proposal</loc>
  <lastmod>2023-03-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/cash-flow-taxes-in-an-international-setting-0</loc>
  <lastmod>2023-05-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/heydon-wardell-burrus-quoted-on-pillar-2-in-law360</loc>
  <lastmod>2023-03-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/budget-2023</loc>
  <lastmod>2023-03-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-avoidance</loc>
  <lastmod>2023-03-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/territoriality-worldwide-principle-and-competitiveness-of-multinationals-a-firm-level-analysis-of-ta</loc>
  <lastmod>2023-03-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/glen-loutzenhiser</loc>
  <lastmod>2023-03-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/richard-collier-shortlisted-for-ibfd-frans-vanistendael-award-for-international-tax-law</loc>
  <lastmod>2023-03-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/kristoffer-berg-opinion-piece-on-the-corporate-income-tax-and-the-norwegian-tax-commission</loc>
  <lastmod>2023-03-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/kristoffer-berg-opinion-piece-on-whether-the-total-taxation-of-investors-in-norway-has-incre</loc>
  <lastmod>2023-03-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/leonie-koch-lmu-munich</loc>
  <lastmod>2023-04-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/kristoffer-berg-article-published-in-dagens-naeringsliv</loc>
  <lastmod>2023-04-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/will-the-real-r</loc>
  <lastmod>2023-04-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/large-and-influential-firm-size-and-governments-corporate-tax-rate-choice</loc>
  <lastmod>2023-04-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/stimulating-investment-through-incorporation</loc>
  <lastmod>2023-04-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/knocking-on-tax-havens-door-multinational-firms-and-transfer-pricing</loc>
  <lastmod>2023-04-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/inter-vivos-transfers-of-ownership-in-family-firms</loc>
  <lastmod>2023-04-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/reimagining-capital-income-taxation</loc>
  <lastmod>2023-04-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/who-benefits-from-state-corporate-tax-cuts-a-local-labour-markets-approach-with-heterogeneous-firms</loc>
  <lastmod>2023-04-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-spillover-effects-of-outward-foreign-direct-investment-on-home-countries-evidence-from-the-unite</loc>
  <lastmod>2023-04-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/base-erosion-profit-shifting-and-developing-countries</loc>
  <lastmod>2023-04-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/surcharges-and-penalties-in-uk-tax-law</loc>
  <lastmod>2023-04-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/do-better-entrepreneurs-avoid-more-taxes</loc>
  <lastmod>2023-04-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/reinventing-the-wheel-what-we-can-learn-from-the-tax-reform-act-of-1986</loc>
  <lastmod>2023-04-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/governance-and-taxes-evidence-from-regression-discontinuity</loc>
  <lastmod>2023-04-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-corporate-investment-response-to-the-domestic-production-activities-deduction</loc>
  <lastmod>2023-04-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/who-bears-the-cost-of-taxing-the-rich-an-empirical-study-on-ceo-pay</loc>
  <lastmod>2023-04-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/do-companies-invest-more-after-shareholder-tax-cuts</loc>
  <lastmod>2023-04-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-crossroads-verus-the-seesaw-getting-a-fix-on-recent-international-tax-policy-developments</loc>
  <lastmod>2023-04-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/cash-flow-business-taxation-revisited-bankruptcy-risk-aversion-and-asymmetric-information</loc>
  <lastmod>2023-04-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/do-experts-help-firms-optimize</loc>
  <lastmod>2023-04-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-competition-and-the-efficiency-of-benefit-related-business-taxes</loc>
  <lastmod>2023-04-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/multiple-taxes-and-alternative-forms-of-fdi-evidence-from-cross-border-acquisitions</loc>
  <lastmod>2023-04-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-occurrence-of-tax-amnesties-theory-and-evidence</loc>
  <lastmod>2023-04-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-dynamic-economic-effects-of-a-us-corporate-income-tax-rate-reduction</loc>
  <lastmod>2023-04-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxing-multinationals-in-the-presence-of-internal-capital-markets</loc>
  <lastmod>2023-04-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/us-supreme-court-unanimously-chooses-substance-over-form-in-foreign-tax-credit</loc>
  <lastmod>2023-04-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/heterogeneous-responses-to-effective-tax-enforcement-evidence-from-spanish-firms</loc>
  <lastmod>2023-04-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-use-of-neutralities-in-international-tax-policy</loc>
  <lastmod>2023-04-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/public-pressure-and-corporate-tax-behaviour</loc>
  <lastmod>2023-04-20</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/how-should-governments-promote-distributive-justice-a-framework-for-analyzing-the-optimal-choice-of</loc>
  <lastmod>2023-04-20</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taking-the-high-road-compliance-with-commuter-tax-allowances-and-the-role-of-evasion-spillovers</loc>
  <lastmod>2023-04-20</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/do-financial-frictions-amplify-fiscal-policy-evidence-from-business-investment-stimulus</loc>
  <lastmod>2023-04-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-economics-of-advance-pricing-agreements</loc>
  <lastmod>2023-04-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxation-and-the-optimal-constraint-on-corporate-debt-finance</loc>
  <lastmod>2023-04-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxation-of-shareholder-income-and-the-cost-of-capital-in-a-small-open-economy</loc>
  <lastmod>2023-04-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/jawad-shah-article-what-ails-pakistans-tax-system-published-news-website-dissent-today</loc>
  <lastmod>2023-04-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/what-ails-pakistans-tax-system</loc>
  <lastmod>2024-03-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/using-computerized-information-to-enforce-vat-evidence-from-pakistan</loc>
  <lastmod>2024-07-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/philipp-dorrenberg-university-mannheim</loc>
  <lastmod>2023-05-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/conservative-accounting-yields-excessive-risk-taking-a-note</loc>
  <lastmod>2023-05-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxation-and-corporate-debt-are-banks-any-different</loc>
  <lastmod>2023-05-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/do-transfer-pricing-laws-limit-international-income-shifting-evidence-from-european-multinationals</loc>
  <lastmod>2023-05-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/should-tax-policy-favor-high-or-low-productivity-firms</loc>
  <lastmod>2023-05-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/cross-border-loss-offset-can-fuel-tax-competition</loc>
  <lastmod>2023-05-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-effect-of-awareness-and-incentives-on-tax-evasion</loc>
  <lastmod>2023-05-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/cfc-legislation-passive-assets-and-the-impact-of-the-ecjs-cadbury-schweppes-decision</loc>
  <lastmod>2023-05-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxation-and-corporate-risk-taking</loc>
  <lastmod>2023-05-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-investment-effect-of-taxation-evidence-from-a-corporate-tax-kink</loc>
  <lastmod>2023-05-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/and-yet-it-moves-taxation-and-labour-mobility-in-the-21st-century</loc>
  <lastmod>2023-05-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/learning-and-international-policy-diffusion-the-case-of-corporate-tax-policy</loc>
  <lastmod>2023-05-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/do-the-haves-come-out-ahead-in-tax-litigation-an-empirical-study-of-the-dynamics-of-tax-appeals-in-t</loc>
  <lastmod>2023-05-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/reforming-an-asymmetric-union-on-the-virtues-of-dual-tier-capital-taxation</loc>
  <lastmod>2023-05-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/capital-tax-reform-and-the-real-economy-the-effects-of-the-2003-dividend-tax-cut</loc>
  <lastmod>2023-05-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/thin-capitalization-rules-and-multinational-firm-capital-structure</loc>
  <lastmod>2023-05-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/debt-and-tax-losses-the-effect-of-tax-asymmetries-on-the-cost-of-capital-and-capital-structure</loc>
  <lastmod>2023-05-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/richard-collier-and-ian-dykes-win-the-9th-ibfd-frans-vanistendael-award</loc>
  <lastmod>2023-05-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/trends-in-uk-berd-after-the-introduction-of-r</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/does-financial-constraint-affect-shareholder-taxes-and-the-cost-of-equity-capital</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/strategic-line-drawing-between-debt-and-equity</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/a-journey-from-a-corruption-port-to-a-tax-haven</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/a-comparison-of-the-tax-motivated-income-shifting-of-multinationals-in-territorial-and-worldwide-cou</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/optimal-income-taxation-with-tax-competition</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-david-r.-tillinghast-lecture-the-rising-tax-electivity-of-u.s.-corporate-residence</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/exploring-the-role-delaware-plays-as-a-domestic-tax-haven</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/bankruptcy-law-and-the-cost-of-banking-finance</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-effect-of-tax-rates-and-tax-bases-on-corporate-tax-revenues-estimates-with-new-measures-of-the-c</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-impact-of-tax-incentives-on-the-economic-activity-of-entrepreneurs</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-taxes-and-internal-borrowing-within-multinational-firms</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/capital-gains-taxation-and-the-cost-of-capital-evidence-from-unanticipated-cross-border-transfers-of</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-increasing-importance-of-transfer-pricing-regulations-a-worldwide-overview</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/investment-accounting-and-the-salience-of-the-corporate-income-tax</loc>
  <lastmod>2023-05-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/eu-perspective-on-vat-exemptions</loc>
  <lastmod>2023-05-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/closer-to-an-internal-market-the-economic-effects-of-eu-tax-jurisprudence</loc>
  <lastmod>2023-05-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/national-measures-to-counter-tax-avoidance-under-the-merger-directive</loc>
  <lastmod>2023-05-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/economic-integration-and-the-optimal-corporate-tax-structure-with-heterogeneous-firms</loc>
  <lastmod>2023-05-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/carbon-taxation-in-the-eu-expanding-eu-carbon-price</loc>
  <lastmod>2023-05-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/does-tax-structure-aect-economic-growth-empirical-evidence-from-oecd-countries</loc>
  <lastmod>2023-05-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/debt-shifting-in-europe</loc>
  <lastmod>2023-05-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/entrepreneurial-innovations-and-taxation</loc>
  <lastmod>2023-05-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wages-and-international-tax-competition</loc>
  <lastmod>2023-05-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/revisiting-the-excise-tax-effects-of-the-property-tax</loc>
  <lastmod>2023-05-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-tax-consolidation-and-enhanced-cooperation-in-the-european-union</loc>
  <lastmod>2023-05-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/enhanced-cooperation-in-an-asymmetric-model-of-tax-competition</loc>
  <lastmod>2023-05-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/impact-of-tax-rate-cut-cum-base-broadening-reforms-on-heterogeneous-firms-learning-from-the-german-t</loc>
  <lastmod>2023-05-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/ariffs-versus-vat-in-the-presence-of-heterogeneous-firms-and-an-informal-sector</loc>
  <lastmod>2023-05-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/evaluating-neutrality-properties-of-corporate-tax-reforms</loc>
  <lastmod>2023-05-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-tax-regime-and-international-allocation-of-ownership</loc>
  <lastmod>2023-05-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/state-corporation-income-taxation-an-economic-perspective-on-nexus</loc>
  <lastmod>2023-05-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/how-should-financial-intermediation-services-be-taxed</loc>
  <lastmod>2023-05-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/vat-treatment-of-public-sector-bodies-the-canadian-model</loc>
  <lastmod>2023-05-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/vat-and-financial-supplies-what-should-be-taxed</loc>
  <lastmod>2023-05-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/improving-the-vat-treatment-of-exempt-immovable-property-in-the-european-union</loc>
  <lastmod>2023-05-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-competition-in-a-simple-model-with-heterogeneous-firms-how-larger-markets-reduce-profit-taxes</loc>
  <lastmod>2023-05-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/cbt-summer-conference-2023</loc>
  <lastmod>2024-02-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/how-to-improve-small-firms-payroll-tax-compliance-evidence-from-a-randomized-field-experiment</loc>
  <lastmod>2024-07-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/cbt-symposium-2023</loc>
  <lastmod>2023-07-10</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/cbt-summer-conference-mentioned-in-bloomberg-tax</loc>
  <lastmod>2023-07-10</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-impact-of-the-global-minimum-tax-on-tax-competition</loc>
  <lastmod>2024-03-14</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/platform-accessibility</loc>
  <lastmod>2025-04-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/michael-stimmelmayr-university-bath</loc>
  <lastmod>2023-12-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/dr-nicolas-traut</loc>
  <lastmod>2025-02-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/dr-alice-pirlot</loc>
  <lastmod>2023-12-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/martin-simmler</loc>
  <lastmod>2023-12-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/people/dr-ander-iraizoz</loc>
  <lastmod>2023-12-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/rationalizing-formula-apportionment</loc>
  <lastmod>2024-07-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-mirage-of-mobile-capital</loc>
  <lastmod>2024-07-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-policy-and-investment-in-a-global-economy</loc>
  <lastmod>2024-07-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/thor-thoresen-statistics-norway</loc>
  <lastmod>2024-01-31</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/arun-advani-university-warwick-0</loc>
  <lastmod>2024-02-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/formula-apportionment-is-it-better-than-the-current-system-and-are-there-better-alternatives</loc>
  <lastmod>2024-02-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/corporate-taxation-and-multinational-activity</loc>
  <lastmod>2024-02-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/individual-mobility-and-the-corporate-tax</loc>
  <lastmod>2024-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tax-avoidance-networks-and-the-push-for-a-historic-global-tax-reform</loc>
  <lastmod>2024-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/the-evolution-of-thinking-on-tax-and-the-digitalisation-of-business-1996-2018</loc>
  <lastmod>2024-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/remote-working-and-the-threshold-pe-test</loc>
  <lastmod>2024-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/introduction-of-transfer-pricing-measures</loc>
  <lastmod>2024-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/on-the-breakdown-of-the-oecd-transfer-pricing-guidelines</loc>
  <lastmod>2024-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/who-should-bear-the-burden-of-increasing-fiscal-pressure-an-optimal-income-taxation-perspective</loc>
  <lastmod>2024-02-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/recent-policy-initiatives-in-the-international-taxation-of-capital-1</loc>
  <lastmod>2024-02-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/tatax-treaty-abuse-is-canada-responding-effectively</loc>
  <lastmod>2024-02-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/incorporation-and-taxation-theory-and-firm-level-evidence</loc>
  <lastmod>2024-02-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/dividend-taxes-and-international-portfolio-choice</loc>
  <lastmod>2024-02-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/profit-taxation-and-finance-constraints</loc>
  <lastmod>2024-02-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/internal-debt-and-multinationals-profit-shifting-empirical-evidence-from-firm-level-panel-data</loc>
  <lastmod>2024-02-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/taxing-risky-investment</loc>
  <lastmod>2024-02-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/theres-no-place-like-home-the-profitability-gap-between-headquarters-and-their-foreign-subsidiaries</loc>
  <lastmod>2024-02-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/foreign-taxes-domestic-income-and-the-jump-in-the-share-of-multinational-company-income-abroad</loc>
  <lastmod>2024-02-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/mnc-dividends-tax-holidays-and-the-burden-of-the-repatriation-tax-recent-evidence</loc>
  <lastmod>2024-02-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-transatlantic-tax-talks-pierce-oreilly-and-ana-cinta-gonzalez-cabral</loc>
  <lastmod>2024-02-21</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/ft-publishes-kristoffer-bergs-letter-time-tax-billionaires</loc>
  <lastmod>2024-02-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/reimagining-global-tax-governance</loc>
  <lastmod>2024-09-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/professor-judith-freedman-cbe-appointed-tax-notes-international-council-eminent-persons</loc>
  <lastmod>2024-02-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/cbt-summer-conference-2024</loc>
  <lastmod>2024-07-31</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/doctoral-conference-2024</loc>
  <lastmod>2024-09-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/annual-academic-symposium-2024-0</loc>
  <lastmod>2024-07-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/pierre-bachas</loc>
  <lastmod>2024-03-05</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/cookies</loc>
  <lastmod>2024-03-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/designing-fair-and-efficient-child-benefits</loc>
  <lastmod>2024-03-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/2023</loc>
  <lastmod>2024-04-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/summary-tax-policy-and-investment-global-economy</loc>
  <lastmod>2024-04-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/blogs-2023</loc>
  <lastmod>2024-03-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/blogs-202021</loc>
  <lastmod>2024-03-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/blogs-201819</loc>
  <lastmod>2024-04-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/blogs-2017</loc>
  <lastmod>2024-04-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/harnessing-global-financial-transparency-improve-tax-enforcement-developing-countries</loc>
  <lastmod>2024-04-10</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/kate-smith-lse</loc>
  <lastmod>2024-04-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/news-archive</loc>
  <lastmod>2026-03-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/toward-new-international-tax-order-workshop-un-ga-tax-cooperation-resolution-25-and-26-march</loc>
  <lastmod>2024-04-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/niels-johannesen-presents-policy-report-business-subsidies-danish-parliament</loc>
  <lastmod>2024-04-19</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/niels-johannesen-gives-keynote-lecture</loc>
  <lastmod>2024-04-19</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/marika-viertola-presents-her-paper-transfer-mispricing-multinational-enterprises-evidence</loc>
  <lastmod>2024-04-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/arun-advani-presents-his-paper-top-flight-how-responsive-are-top-earners-tax-rates-part-cbt</loc>
  <lastmod>2024-04-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/wouter-leenders-presents-his-paper-avoiding-evasion-effects-automatic-exchange-information</loc>
  <lastmod>2024-04-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/designing-a-progressive-vat</loc>
  <lastmod>2024-07-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/2023-0</loc>
  <lastmod>2024-05-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/2022-news-archive</loc>
  <lastmod>2024-05-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/2021-news-archive</loc>
  <lastmod>2024-05-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/omg-transatlantic-tax-talks-jost-heckemeyer</loc>
  <lastmod>2024-06-12</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/efficiency-equity-tradeoff-corporate-income-tax-evidence-tax-cuts-and-jobs-act</loc>
  <lastmod>2024-05-29</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/ben-lockwood-seminar</loc>
  <lastmod>2024-05-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/etfp-research-papers-2006-2020</loc>
  <lastmod>2025-03-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/spending-responses-news-about-dividend-taxes</loc>
  <lastmod>2024-06-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/transfer-pricing-directive-round-2-eu-alp</loc>
  <lastmod>2024-07-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/cbt-working-paper-series</loc>
  <lastmod>2026-03-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/annual-academic-symposium-2025</loc>
  <lastmod>2025-07-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/cbt-summer-conference-2025</loc>
  <lastmod>2025-07-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2022</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2021</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2020</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2019</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2018</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2017</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2016</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2015</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2014</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2013</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2012</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2011</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2010</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2009</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2008</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2007</loc>
  <lastmod>2024-07-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/tax-audits-long-run-impacts-intentional-and-unintentional-non-compliance</loc>
  <lastmod>2024-07-23</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/excess-profits-tax</loc>
  <lastmod>2024-07-19</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/cbt-doctoral-conference-2025</loc>
  <lastmod>2025-09-15</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/bad-apple-ruling</loc>
  <lastmod>2024-09-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/impact-minimum-wage-independent-businesses</loc>
  <lastmod>2024-09-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/another-take-bad-apple-ruling-misapplication-domestic-law-enough-finding-state-aid</loc>
  <lastmod>2024-09-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/check-box-and-corporate-tax-policy</loc>
  <lastmod>2024-10-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/anne-brockmeyer-world-bank</loc>
  <lastmod>2024-11-01</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/compliance-effects-automatic-information-exchange-lessons-denmark</loc>
  <lastmod>2024-11-01</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/will-workers-pay-employer-national-insurance-contributions-rise</loc>
  <lastmod>2024-10-31</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/global-spillovers-carbon-taxes-how-emissions-leak-developing-conuntries</loc>
  <lastmod>2024-12-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/camille-landais-london-school-ecomomics</loc>
  <lastmod>2024-11-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/public-country-country-reporting-europe-and-beyond</loc>
  <lastmod>2024-11-29</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/sarah-clifford-university-oxford</loc>
  <lastmod>2024-12-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/what-real-and-what-not-global-fdi-network</loc>
  <lastmod>2025-01-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/2024</loc>
  <lastmod>2025-01-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/homes-incorporated-offshore-ownership-real-estate-uk</loc>
  <lastmod>2025-01-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/2023-wp</loc>
  <lastmod>2025-01-08</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/jakob-brounstein-institute-fiscal-studies</loc>
  <lastmod>2025-01-27</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/stephen-daly-kings-college-london</loc>
  <lastmod>2025-02-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/don-and-international-tax-system</loc>
  <lastmod>2025-01-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/wouter-leenders-uc-berkeley</loc>
  <lastmod>2025-02-18</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/2024-news-archive</loc>
  <lastmod>2025-03-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/oxford-business-tax-dialouge</loc>
  <lastmod>2026-02-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/nicolas-traut-oxford-university-centre-business-taxation</loc>
  <lastmod>2025-03-24</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/ander-iraizoz-oxford-university-centre-business-taxation</loc>
  <lastmod>2025-05-07</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/segal-le-guern-herry-aix-marseille-school-economics</loc>
  <lastmod>2025-06-16</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/katharina-schmidt-university-mannheim</loc>
  <lastmod>2025-05-22</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/digital-services-tax-tariff</loc>
  <lastmod>2025-03-26</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/clint-wallace-university-south-carolina</loc>
  <lastmod>2025-06-09</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/giulia-mahlig-max-planck-institute-tax-law-and-public-finance</loc>
  <lastmod>2025-05-13</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/martin-simmler-thunen-institute-rural-economics</loc>
  <lastmod>2025-05-19</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/cbt-summer-conference-2026</loc>
  <lastmod>2026-03-20</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/academic-symposium-2026</loc>
  <lastmod>2025-07-11</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/cbt-doctoral-conference-2026</loc>
  <lastmod>2026-03-31</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/tax-induced-spatial-substitution-and-price-elasticity-fuel-demand</loc>
  <lastmod>2025-09-30</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/richard-collier</loc>
  <lastmod>2025-10-17</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/john-vella-and-nicolas-traut-oxford-university-centre-business-taxation</loc>
  <lastmod>2025-11-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/julian-koller-eth-zurich</loc>
  <lastmod>2025-10-20</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/treading-uk-gilt-market-tightrope-reflections-tax-policy-choices-financially-leveraged</loc>
  <lastmod>2025-10-28</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/functional-fallacy</loc>
  <lastmod>2025-12-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/workshop-tax-policy-responses-relocation-individuals</loc>
  <lastmod>2026-01-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/academic-symposium-2026</loc>
  <lastmod>2026-03-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/wp-2024</loc>
  <lastmod>2026-01-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/2025</loc>
  <lastmod>2026-01-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/hans-schytte-sigaard-aarhus-university</loc>
  <lastmod>2026-02-03</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/jakob-miethe-lmu-munich</loc>
  <lastmod>2026-03-25</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/2024-blog-archive</loc>
  <lastmod>2026-02-04</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/event/lukas-ortner-catholic-university-eichstatt-ingolstadt</loc>
  <lastmod>2026-03-06</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/article/indian-supreme-court-re-defines-treaty-claim-principles</loc>
  <lastmod>2026-03-02</lastmod>
 </url>
 <url>
  <loc>https://oxfordtax.sbs.ox.ac.uk/cbt-advisory-board</loc>
  <lastmod>2026-03-20</lastmod>
 </url>
 <url>
  <loc>http://oxfordtax.sbs.ox.ac.uk/sitelist.html</loc>
 </url>
</urlset>
