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

SCHOLARLY PAPERS

9

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Scholarly Papers (9)

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 5,102 (3,300)
Citation 7

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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 Last Revised: 28 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 1,264 (30,334)

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

3.

Pillar Two and Developing Countries: The STTR and GloBE Implementation

Number of pages: 31 Posted: 11 Oct 2022
Heydon Wardell-Burrus
Oxford University Centre for Business Taxation
Downloads 854 (53,007)

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

4.

GloBE Administrative Guidance – The QDMTT and GILTI Allocation

Number of pages: 19 Posted: 07 Feb 2023
Heydon Wardell-Burrus
Oxford University Centre for Business Taxation
Downloads 739 (64,299)

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Pillar Two, Pillar 2, GloBE Rules, Inclusive Framework, Administrative Guidance

5.

GILTI and the GloBE

Oxford Centre for Business Taxation, WP 23/1, February 2023
Number of pages: 53 Posted: 02 Feb 2023
Heydon Wardell-Burrus
Oxford University Centre for Business Taxation
Downloads 732 (65,132)

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GloBE Rules, GILTI, Pillar Two, Pillar 2, Global Minimum Tax

6.

State Strategic Responses to the GloBE Rules

Number of pages: 44 Posted: 15 Dec 2022
Heydon Wardell-Burrus
Oxford University Centre for Business Taxation
Downloads 663 (73,993)

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Pillar Two, Pillar 2, GloBE, Inclusive Framework

7.

MNE Strategic Responses to the GloBE Rules

Number of pages: 40 Posted: 19 Oct 2022
Heydon Wardell-Burrus
Oxford University Centre for Business Taxation
Downloads 547 (94,083)

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Pillar Two, Pillar 2, GloBE Rules, Inclusive Framework

8.

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 416 (130,610)

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

9.
Downloads 187 (294,953)

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