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Oxford University Centre for Business Taxation
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2011

EU Perspective on VAT Exemptions

Evidence for profit shifting with tax sensitive capital stocks

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

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

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

HMRC'S management of the UK tax system: the boundaries of legitimate discretion

How would EU corporate tax reform affect US investment in Europe?

Improving (not perfecting) tax legislation: rules and principles revisited

Measuring the burden of the corporate income tax under imperfect competition

National measures to counter tax avoidance under the Merger Directive

On selection into public civil service

Optimal tax policy when firms are internationally mobile

Profit-shifting and measured productivity of multinational firms

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

Responsive regulation, risk and rules: applying the theory to tax practice

Revenue guidance: the limits of discretion and legitimate expectations

Revisiting the Excise Tax Effects of the Property Tax

Source versus residence based taxation with international mergers and acquisitions

Steuerliche Freistellung oder Anrechnungsverfahren für ausländische Einkommen?

Supply of services. Retail vouchers provided by a company to its employees as part of their remuneration

Tax competition - greenfield investment versus mergers and acquisitions

Tax enforcement and tax havens under formula apportionment

Tax Havens

Taxation and regulation of banks