Oxford University Centre for Business Taxation
Taxation
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.
Posted by: Michael Devereux on March 27, 2019
The recent OECD consultation, notionally on the tax challenges brought by the digitalisation of the economy, has resulted in over 230 responses, from ACCA to Zalando. If it were just about new rules for a handful of large digital companies, that would be surprising. But it is not. The changes afoot go right to the […]
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Posted by: Michael Devereux on October 23, 2018
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: Michael Devereux on December 5, 2017
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: Michael Devereux on November 17, 2017
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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