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Research Themes: International tax reform/Destination-based cash flow tax
A European Perspective on the US plans for a Destination based cash flow tax
Are we heading towards a corporate tax system fit for the 21st century?
Cash flow taxes in an international setting
Cash-flow business taxation revisited: bankruptcy, risk aversion and asymmetric information
Corporate income tax coordination in the European Union
Destination-based cash flow taxation
Effectiveness of fiscal incentives for R&D: Quasi-experimental evidence
Five core problems in the attribution of profits to permanent establishments
Fundamental reform of corporation tax
How should business profit be taxed? Some thoughts on conceptual developments during the lifetime of the IFS
Implications of Digitalisation for International Corporate Tax Reform
Issues in the design of taxes on corporate profit
Research Themes: International tax reform/Destination-based cash flow tax
Residual profit allocation by income
Taxing Corporate Income
Taxing the digitalised economy: Targeted or system-wide reform?
The Destination-Based Cash Flow Tax and the Double Tax Treaties
The OECD Global Anti-Base Erosion ("GloBE") proposal
The Revenue Consequences of Introducing a Destination-based Cash Flow Tax in Uganda
The taxation of foreign profits
The use of neutralities in international tax policy
US Supreme Court unanimously chooses substance over form in foreign tax credit
WP23/05 Rationalizing formula apportionment
