Designing and Implementing a Destination-Based Corporate Tax

De la Feria, Rita and Michael P. Devereux (2014) Oxford University Centre for Business Taxation WP 14/07. [2013] The current international tax system based upon the principles of source and residence is no longer suited to a globalised world economy, and the fundamentals of the international tax system need to be re-examined. An R+F basedContinue reading “Designing and Implementing a Destination-Based Corporate Tax”

Opting for Opting‐In? An Evaluation of the European Commission’s Proposals for Reforming VAT on Financial Services

De la Feria, Rita and Ben Lockwood (2010) Fiscal Studies 31.2, 171 – 202. [2009] Abstract This paper provides a legal and economic analysis of the European Commission’s recent proposals for reforming the application of VAT to financial services, with particular focus on their ‘third pillar’, under which firms would be allowed to opt in toContinue reading “Opting for Opting‐In? An Evaluation of the European Commission’s Proposals for Reforming VAT on Financial Services”