University of Oxford

Oxford University Centre for Business Taxation

2012

International debt shifting and multinational firms in developing economies

Introduction to this issue - VAT exemptions: consequences and design alternatives

Investment abroad and labour adjustment at home: evidence from UK multinational firms

Investment, Accounting, and the Salience of the Corporate Income Tax

Issues in the design of taxes on corporate profit

Multinational firms mitigate tax competition

Novo rumo para a aplicação do princípio da neutralidade fiscal às isenções em IVA?

Optimal income taxation with tax competition

Optimal tax policy when firms are internationally mobile

Rank Group. VAT exemption on gambling. Principle of fiscal neutrality. Court of Justice

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

Revenue guidance: the limits of discretion and legitimate expectations

Sparking regulatory competition in European company law - a response

Strategic consolidation under formula apportionment

Strategic Line Drawing between Debt and Equity

Structures and processes in tax policy-making

Tax Avoidance

Tax competition - greenfield investment versus mergers and acquisitions

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

Tax structure and growth: how robust is the empirical evidence?

Taxing multinationals under union wage bargaining

Territoriality, Worldwide Principle, and Competitiveness of Multinationals: A Firm-level Analysis of Tax Burdens

The 2011 communication on the future of VAT: harnessing the economic crisis for EU VAT reform

The David R. Tillinghast Lecture The Rising Tax-Electivity of U.S. Corporate Residence