University of Oxford

Oxford University Centre for Business Taxation

2023

Fiscal Union in Europe? Redistributing and stabilising effects of a European Tax Benefit System and Fiscal Equalisation Mechanism

Fiscalité environnementale : une construction juridique

Five core problems in the attribution of profits to permanent establishments

Five recommendations for restoring trust in HMRC

Foreign Aid through Domestic Tax Cuts? Evidence from Multinational Firm Presence in Developing Countries

Foreign income and domestic deductions - a comment

Foreign investment, international trade and the size and structure of public expenditures

Foreign Taxes, Domestic Income, and the Jump in the Share of Multinational Company Income Abroad

Formula Apportionment: Is it better than the current system and are there better alternatives?

Führt die EuGH-Rechtsprechung zu einem Abbau steuerlicher Verzerrungen im Europäischen Binnenmarkt?

Fundamental reform of corporation tax

Future health technologies. VAT exemption. Storage of blood from the umbilical cord of newborn children for future therapeutic use

G20 Corporation Tax Ranking (2016)

Gaming destination-based cash flow taxes

General anti-abuse rule; procedural developments and penalty

Geographic proximity and firm-university innovation linkages: evidence from Great Britain

GloBE Administrative Guidance - The QDMTT and GILTI Allocation

GLoBE: Formative Policies and Politics of Pillar 2

Governance and taxes: evidence from regression discontinuity

Grossbritanniens Budgetdefizit: Warum ist es höher als in Anderen Laendern?

Has EU expansion encouraged tax competition?

Headquarter relocations and international taxation

Herausforderungen bei der Sanierung der Staatsfinanzen

Heterogeneous firms, 'profit shifting' FDI and international tax competition