Richard Collier


Oxford University Centre for Business Taxation





Richard Collier is an Associate Fellow of the Centre for Business Taxation and of the Saïd Business School. Previously he was a partner in one of the UK’s ‘Big 4’ consulting firms. With Joe Andrus, Richard has recently published a book with Oxford University Press on Transfer Pricing and the Arm’s Length Principle after BEPS

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Posted by: on March 26, 2018

The Arm’s Length Principle (“ALP”) – Is it a Principle and is it Arm’s Length?

THE ARM’S LENGTH PRINCIPLE (“ALP”) – IS IT A PRINCIPLE AND IS IT ARM’S LENGTH? What is the ALP? The definitive statement of the ALP is set out in Article 9 (1) of the OECD Model Double Tax Treaty. Broadly, this tells us that where “conditions are made or imposed” between associated enterprises in their […]

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Posted by: on November 28, 2017

The Moral Law

The aftermath of the Paradise Papers affair continues to fill the airwaves and fuel ongoing discussion on tax, as seen in the Chancellor’s asides in the Budget Speech last Wednesday. Unfortunately, however, the overwhelming bulk of commentary struggles to reflect any serious understanding of the issues raised. The mishmash of stories and comments on the […]

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