University of Oxford

Oxford University Centre for Business Taxation

2023

Corporate taxation in the OECD in a wider context

Corporate Taxes and Internal Borrowing within Multinational Firms

Corporate taxes and the location of intangible assets within multinational firm

Corporation tax buoyancy and revenue elasticity in the UK

Corporation tax in the United Kingdom

Corporation tax rates - structural reform abandoned?

COVID-19 Challenges for the Arm's Length Principle

Creating new UK institutions for tax governance and policy making: progress or confusion?

Cross-border loss offset can fuel tax competition

Cross-border tax effects on affiliate investment - evidence from European multinationals

Debt and tax losses: the effect of tax asymmetries on the cost of capital and capital structure

Debt reallocation in multinational firms: evidence from the UK worldwide debt cap

Debt Shifting in Europe

Decentralization and electoral accountability: incentives, separation and voter welfare

Decomposing the Margins of Transfer Pricing

Der Vorschlag der Europäischen Kommission für eine Gemeinsame Konsolidierte Bemessungsgrundlage der Körperschaftsteuer

Derogation authorising the United Kingdom to maintain special measures to combat intra-Community VAT fraud. EU Council

Designing a General Anti-Abuse Rule: striking a balance

Designing a Progressive VAT

Destination based taxation of corporate profits - preliminary findings regarding tax collection in cross-border situations

Destination-based cash flow taxation

Determinants of bilateral effective tax rates: empirical evidence for OECD countries

Did the single market cause competition in excise taxes? Evidence from EU countries

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