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Oxford University Centre for Business Taxation
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2023

Transparency in reporting financial data by multinational corporations

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

UK Institutions for tax governance: reviewing tax settlements

Uncertainty and Investment Dynamics

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 and the allocation of profit under formulary apportionment

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

VAT - unjust enrichment

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

Verschärfen multinationale Unternehmen den Steuerwettbewerb?

Volkswirtschaftliche Aspekte der Besteuerung von Auslandsgewinnen multinationaler Unternehmen

Wages and International Tax Competition

We should create a tax system that reassures the public

Weald Leasing. Application of the abuse of law test in the VAT sphere

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

What Ails Pakistan's Tax System?

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