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Oxford University Centre for Business Taxation
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2022

Microeconomic Models of Investment and Employment

MNC Dividends, Tax Holidays and the Burden of the Repatriation Tax: Recent Evidence

MNE Strategic Responses to the GloBE Rules

Modelling Tax Revenue Growth

More giving or more givers? The effects of tax incentives on charitable donations in the UK

Moving Beyond Avoidance? Tax Risk and the Relationship between large Business and HMRC

Multinational firms mitigate tax competition

Multiple taxes and alternative forms of FDI: evidence from cross-border acquisitions

National measures to counter tax avoidance under the Merger Directive

National Report (Belgium)

Natural resources, export structure and investment

New bank taxes, new world order?

New bank taxes: why and what will be the effect

Northern Ireland corporation tax (2016)

Novo rumo para a aplicação do princípio da neutralidade fiscal às isenções em IVA?

O impacto de Ocean Finance no conceito de abuso de direito para efeitos de IVA

Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) 1971: A Delphic Pronouncement and a Fundamental Tension

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

OECD/International - On the Apparent Widespread Misapplication of the OECD Transfer Pricing Guidelines

On selection into public civil service

On the Breakdown of the OECD Transfer Pricing Guidelines

Open Economy Public Finance

Optimal income taxation with tax competition

Optimal tax policy when firms are internationally mobile