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Oxford University Centre for Business Taxation
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WP 2018

The Value Creation Mythology

There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries

Thin capitalization rules and multinational firm capital structure

Thin Capitalization Rules in the Context of the CCCTB

Towards a theory of trade finance

Transfer pricing and the intensity of tax rate competition

Trends in UK BERD after the Introduction of R&D Tax Credits

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

US Firms on Foreign (tax) Holidays

US Supreme Court unanimously chooses substance over form in foreign tax credit

Value creation as the fundamental principle of the international corporate tax system

VAT and Financial Supplies: What should be taxed?

VAT and the EU internal market: the paradoxes of harmonisation

VAT Compliance, Trade, and Institutions

VAT exemptions: consequences and design alternatives

VAT Rates in Europe

VAT treatment of public sector bodies: the Canadian model

Wages and International Tax Competition

Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: the Case of Cum-cum and Cum-ex Transactions

What are Minimum Taxes and Why Might One Favor or Disfavor Them?

What creates tax uncertainty? Evidence from three phases of a cross-country survey

What do we know about corporate tax competition?

Where does multinational investment go with Territorial Taxation

Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany