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Oxford University Centre for Business Taxation
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2008

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

Options for taxing financial supplies in value added tax: EU VAT and Australian GST models compared

Profit-shifting and measured productivity of multinational firms

Prohibition of Abuse of (Community) Law - The Creation of a New General Principle of EC Law Through Tax

Small business taxation

Small Companies Again - Section 3 Finance Act 2007

Strategic consolidation under formula apportionment

Tax policy and subsidiarity in the European Union

Taxation of outbound direct investment: economic principles and tax policy considerations

Taxing corporate income

The effects of EU formula apportionment on corporate tax revenues

The EU VAT treatment of public sector bodies: slowly moving in the wrong direction

The European Commission's proposal for a common consolidated corporate tax base

The Tax Base for CCCTB: The Role of Principles

Thin Capitalization Rules in the Context of the CCCTB

Uncertainty and Investment Dynamics

VAT - unjust enrichment

When Do Dealings in Shares Fall within the Scope of VAT?

Who bears the burden of international taxation? Evidence from cross-border M&As