A European Perspective on the US plans for a Destination based cash flow tax
A Tale of Two Finance Bills
A Taxing Question. The Brexit Balance Sheet
At a cost: the real effects of transfer pricing regulations
Controlled foreign corporation rules and cross-border M&A activity
Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns
Destination based taxation of corporate profits - preliminary findings regarding tax collection in cross-border situations
Destination-based cash flow taxation
Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules
Environmental Border Tax Adjustments and International Trade Law. Fostering Environmental Protection
EU wrong to challenge destination based cash flow tax
Five recommendations for restoring trust in HMRC
General anti-abuse rule; procedural developments and penalty
How aggressive are foreign multinational companies in reducing their corporation tax liability?
How much tax do companies pay in the UK?
Implications of Digitalisation for International Corporate Tax Reform
International transfer pricing and tax avoidance: Evidence from linked trade-tax statistics in the UK
Proposed UK Changes on the Tax Deductibility of Corporate Interest Expense
Section 138: stamp duty: transfers to depositaries or providers of clearance services; Section 139: SDRT: transfers to depositaries or providers of clearance services
Section 161 and Schedule 19: large businesses: tax strategies and sanctions for persistently uncooperative behaviour
Section 75: transfer pricing: application of OECD principles
Tax and Brexit
Tax Competition, Tax Co-operation and BEPS
Taxation without information: The institutional foundations of modern tax collection
