Saïd Business School
Park End Street
Oxford, OX1 1HP
United Kingdom
University of Oxford - Oxford University Centre for Business Taxation
COVID-19; tax policy; international tax reform; transfer pricing; profit shifting; tax and the digital economy
transfer pricing, income allocation, value creation, BEPS, international tax
corporate residency, tax nomads
developing countries, BEPS Project (OECD)
transfer pricing, arm's length principle, BEPS Project (OECD), developing countries
digital economy, e-commerce, allocation of taxing rights, international taxation, tax avoidance, tax competition, developing countries, BEPS Project (OECD), Pillar 1 (OECD), Pillar 2 (OECD), transfer pricing, allocation of profits, tax treaty, VAT
allocation of profits, PE, AOA, BEPS Project (OECD), digital economy
allocation of taxing rights, Unified Approach (OECD), Pillar 1 (OECD), UN Model, allocation of profits, avoidance of double taxation
