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Digital services taxes: principle as a double-edged sword
Vella, John - In: National tax journal 72 (2019) 4, pp. 821-838
Persistent link: https://www.econbiz.de/10012295508
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Comparing proposals to tax some profit in the market country
Collier, Richard S.; Devereux, Michael P.; Vella, John - In: World tax journal : WTJ 13 (2021) 3, pp. 405-439
Persistent link: https://www.econbiz.de/10013166763
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Five core problems in the attribution of profits to permanent establishments
Collier, Richard S.; Vella, John - In: World tax journal : WTJ 11 (2019) 2, pp. 159-188
Persistent link: https://www.econbiz.de/10012310207
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Taxing profit in a global economy : a report of the Oxford International Tax Group
Devereux, Michael P.; Auerbach, Alan J.; Keen, Michael; … - Oxford International Tax Group - 2021 - First edition
Persistent link: https://www.econbiz.de/10012291947
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International tax planning under the destination-based cash flow tax
Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - In: National tax journal 70 (2017) 4, pp. 783-801
Persistent link: https://www.econbiz.de/10011833734
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Residual profit allocation by income : a paper of the Oxford International Tax Group chaired by Michael P. Devereux
Devereux, Michael P.; Auerbach, Alan J.; Oosterhuis, Paul; … - 2019
Persistent link: https://www.econbiz.de/10013347701
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Tax policy and the COVID-19 crisis
Collier, Richard S.; Pirlot, Alice; Vella, John - 2020
Persistent link: https://www.econbiz.de/10013347975
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Pillar 2's Impact on Tax Competition
Devereux, Michael P.; Vella, John; Wardell-Burrus, Heydon - 2022
Persistent link: https://www.econbiz.de/10013350481