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Oxford University Centre for Business Taxation
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Research Themes: Profit shifting

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

Research Themes: Profit shifting

Tax Avoidance

Tax Competition, Tax Co-operation and BEPS

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

Tax Haven Activities and the Tax Liabilities of Multinational Groups

Taxing multinationals beyond borders: Financial and locational responses to CFC rules

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

The 'upgraded' strategy against harmful tax practices under the BEPS Action Plan

The effects of EU formula apportionment on corporate tax revenues

The European Commission's proposal for a common consolidated corporate tax base

The GAAR and the taxing of democracy: expert comment

The Missing Profits of Nations

The role of headquarters in multinational profit shifting strategies

The role of transfer prices in profit-shifting by U.S. multinational firms: Evidence from the 2004 Homeland Investment Act

Thin Capitalization Rules in the Context of the CCCTB

With which countries do tax havens share information?

WP23/05 Rationalizing formula apportionment