Heydon Wardell-Burrus

Oxford University Centre for Business Taxation

DPhil in Law

Saïd Business School

Park End Street

Oxford, OX1 1HP

United Kingdom

University of Oxford - Faculty of Law

DPhil Candidate - Christ Church college

3 Worcester Street

Christ Church

Oxford, OX1 2BX

United Kingdom

  • Oxford University Centre for Business Taxation

  • University of Oxford - Faculty of Law

SCHOLARLY PAPERS

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Scholarly Papers (5)

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1.

Pillar 2: Rule Order, Incentives, and Tax Competition

Oxford University Centre for Business Taxation Policy Brief 2022
Number of pages: 16 Posted: 11 Mar 2022
Michael P. Devereux, John Vella and Heydon Wardell-Burrus
Centre for Business Taxation, Oxford University, Oxford University Centre for Business Taxation and Oxford University Centre for Business Taxation
Downloads 2,914 (6,295)

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International Tax, Minimum Tax, Corporation Tax, Tax Reform, OECD, BEPS, Pillar 2, GloBE, Fairness, Tax and Development, Incentives, Tax competition

2.

Pillar 2's Impact on Tax Competition

Number of pages: 58 Posted: 15 Sep 2022
John Vella, Michael P. Devereux and Heydon Wardell-Burrus
Oxford University Centre for Business Taxation, Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 290 (149,879)

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Pillar 2, Inclusive Framework, Minimum Tax, International Tax, Tax Competition, OECD, Tax Reform, Incentives, GloBE, Corporation Tax

3.

A Pillar One Design Proposal: Leveraging Pillar Two

Oxford Centre for Business Taxation Working Paper WP22/06
Number of pages: 32 Posted: 29 Jul 2022
Heydon Wardell-Burrus
Oxford University Centre for Business Taxation
Downloads 241 (180,071)

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Pillar One, Pillar 1, Pillars Project, Inclusive Framework, G20/OECD Inclusive Framework

4.

Pillar Two and Developing Countries: The STTR and GloBE Implementation

Number of pages: 31
Heydon Wardell-Burrus
Oxford University Centre for Business Taxation
Downloads 199

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STTR, GloBE Rules, Pillar Two, Pillars Project, Subject to Tax Rule, Inclusive Framework

5.

Preliminary Observations on the Imposition of the Tax Liability and Elimination of Double Taxation under the OECD Secretariat’s Progress Report on Amount A of Pillar One

Number of pages: 5 Posted: 01 Aug 2022
Heydon Wardell-Burrus
Oxford University Centre for Business Taxation
Downloads 68 (460,441)

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Pillar One, Pillar 1, Pillars Project, Inclusive Framework, G20/OECD Inclusive Framework