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Michael Devereux


Location:

Oxford University Centre for Business Taxation

Area:

Taxation

Expertise:

Corporate Taxation

Michael Devereux has been Director of the Centre for Business Taxation since it was first established in 2006. He is an economist, Professor of Business Taxation at Oxford University’s Saïd Business School and Honorary President of the International Institute of Public Finance.

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Posted by: on October 23, 2018

The Digital Services “Sutton” Tax

The American bank robber Willie Sutton is best remembered for an answer (which he claimed never to have given) to the question “why do you rob banks?”. The answer was “that’s where the money is”. I’d like to suggest that proposals – from HM Treasury, the EU, and others – for a digital services tax […]

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Posted by: on December 5, 2017

Report of the CBT Conference on “The Future of the Arm’s Length Principle”

On November 29, the Centre for Business Taxation (CBT) convened a conference in London on The Future of the Arm’s Length Principle (ALP) with speakers drawn from business, the OECD and academia. This was also an opportunity to mark the publication of a new book by CBT Associate Fellow Richard Collier and a previous head […]

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Posted by: on November 17, 2017

A Marxist approach to international taxation

When Margaret Hodge complained about how little tax Amazon paid in the UK, the tax cognoscenti rather patronisingly pointed out that the existing system does not generally give the right to tax profit to the country in which a sale in made. But since then the US House of Representatives Ways and Means Committee, the […]

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