University of Oxford

Oxford University Centre for Business Taxation

2009

The taxation of foreign profits

The UK Should Increase VAT

There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries

Transfer pricing and the intensity of tax rate competition

VAT - unjust enrichment

VAT and the EU internal market: the paradoxes of harmonisation

Verschärfen multinationale Unternehmen den Steuerwettbewerb?

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