University of Oxford

Oxford University Centre for Business Taxation

2010

New bank taxes, new world order?

Opting for opting in? An evaluation of the Commission's proposals for reforming VAT for financial services

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

Osborne had little choice but to wield knife

Partial-exemption policy in the United Kingdom

Perspektiven für die Konsolidierung der Staatsfinanzen in Deutschland

Place where the supply/activity is effectively carried out as an allocation rule: VAT v direct taxation

Prohibition of abuse of law: a new general principle of EU law?

Proposals for controlled foreign companies reform: a tale of two principles

Public sector finances and the crisis

Public sector finances and the crisis: a VAT rise could help

Reforming the business tax system: does size matter?

Should transactions services be taxed at the same rate as consumption?

Sind unsere sozialen Sicherungssysteme generationengerecht?

Small business taxation

Staatsverschuldung in Deutschland: Wende oder Anstieg ohne Ende?

State corporation income taxation - an economic perspective on Nexus

Steuersysteme in Europa: Quo Vadis?

Sujeição ou não sujeição a IVA das actividades exercidas pelo sector público. O caso Comissão / Irlanda

Tariffs Versus VAT in the Presence of Heterogeneous Firms and an Informal Sector

Tax burden on foreign direct investments in the AsiaPacific region, India and Russia

Tax competition in a simple model with heterogeneous firms: How larger markets reduce profit taxes

Tax enforcement and tax havens under formula apportionment

Tax evasion and tax avoidance in developing countries: the role of international profit shifting