John Vella

Oxford University Centre for Business Taxation

Deputy Director

Saïd Business School

Park End Street

Oxford, OX1 1HP

United Kingdom

http://www.sbs.ox.ac.uk/community/people/john-vella

University of Oxford - Faculty of Law

Professor of Law

Mansfield Road

Oxford, Oxfordshire OX1 4AU

United Kingdom

http://www.law.ox.ac.uk/profile/john.vella

SCHOLARLY PAPERS

14

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17,146

SSRN CITATIONS
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SSRN RANKINGS

Top 19,644

in Total Papers Citations

24

CROSSREF CITATIONS

42

Scholarly Papers (14)

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
Centre for Business Taxation, Oxford University, Oxford University Centre for Business Taxation and Oxford University Centre for Business Taxation
Downloads 5,088 (3,305)
Citation 7

Abstract:

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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.

Destination-Based Cash Flow Taxation

Oxford Legal Studies Research Paper No. 14/2017, Saïd Business School WP 2017-09, Oxford University Centre for Business Taxation WP 17/01
Number of pages: 101 Posted: 13 Feb 2017 Last Revised: 17 Jun 2017
University of California, Berkeley - Department of Economics, Centre for Business Taxation, Oxford University, International Monetary Fund (IMF) - Fiscal Affairs Department and Oxford University Centre for Business Taxation
Downloads 2,474 (10,715)
Citation 42

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International Tax; Tax Reform; Cash Flow Tax; DBCFT; BEPS Destination-Based Cash Flow Taxation; Consumption Tax

3.

Corporate Tax Risk and Tax Avoidance: New Approaches

British Tax Review, Vol. 1, pp. 74-116, 2009, Oxford Legal Studies Research Paper No. 13/2009
Number of pages: 44 Posted: 16 Apr 2009 Last Revised: 23 Apr 2009
University of Oxford - Faculty of Law, University of Victoria - Faculty of Law and Oxford University Centre for Business Taxation
Downloads 2,040 (14,615)
Citation 7

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4.

Value Creation As the Fundamental Principle of the International Corporate Tax System

European Tax Policy Forum Policy Paper, 2018
Number of pages: 12 Posted: 25 Nov 2018
Michael P. Devereux and John Vella
Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 1,516 (23,199)
Citation 7

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Value Creation, International Tax, Corporation Tax, International Tax Reform, BEPS

5.

Residual Profit Allocation by Income

Oxford University Centre for Business Taxation Working Paper WP19/01, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2019-04, Oxford Legal Studies Research Paper No. 41/2019
Number of pages: 106 Posted: 22 Mar 2019 Last Revised: 27 Aug 2019
Centre for Business Taxation, Oxford University, University of California, Berkeley - Department of Economics, International Monetary Fund (IMF) - Fiscal Affairs Department, Independent, Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law and Oxford University Centre for Business Taxation
Downloads 1,371 (26,885)
Citation 9

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International Tax, Tax Reform, Transfer Pricing, Digitalisation, OECD, Transfer Pricing, Intangibles, Tax Avoidance, Tax Competition, Tax Havens, Profit Shifting

6.

Pillar 2's Impact on Tax Competition

Number of pages: 58 Posted: 15 Sep 2022 Last Revised: 28 Sep 2022
Oxford University Centre for Business Taxation, Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation
Downloads 1,254 (30,657)

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

7.

Tax Avoidance

Number of pages: 20 Posted: 29 Mar 2021
Centre for Business Taxation, Oxford University, University of Oxford - Faculty of Law and Oxford University Centre for Business Taxation
Downloads 794 (58,230)
Citation 1

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Tax avoidance, tax policy

8.

Putting Technology to Good Use for Society: The Role of Corporate, Competition and Tax Law

European Corporate Governance Institute (ECGI) - Law Working Paper No. 427/2018, Oxford Legal Studies Research Paper No. 15/2019
Number of pages: 42 Posted: 27 Nov 2018
University of Oxford - Faculty of Law, University of Oxford Faculty of Law, University of Oxford - Faculty of Law and Oxford University Centre for Business Taxation
Downloads 743 (63,671)
Citation 5

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Competition Policy, Compliance, Corporate Law, Digitalisation, Innovation, Populism, R&D, Smart Contracts, Technology, Takeover Law, Taxation

9.

The EU Commission’s Proposal for a Financial Transaction Tax

British Tax Review, No. 6, 2011, Oxford Legal Studies Research Paper No. 14/2012
Number of pages: 17 Posted: 22 Mar 2012
Oxford University Centre for Business Taxation, ifo Institute – Leibniz Institute for Economic Research at the University of Munich and Board of Governors of the Federal Reserve System
Downloads 736 (64,541)

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Financial Transaction Tax, FTT, FAT, Financial crisis

10.

Tax Policy and the COVID-19 Crisis

Richard Collier, Alice Pirlot, John Vella, 'Tax Policy and the COVID-19 Crisis' (2020) 48 Intertax (Issue 8/9).
Number of pages: 24 Posted: 10 Jul 2020
Alice Pirlot, Richard Collier and John Vella
Geneva Graduate Institute, University of Oxford - Oxford University Centre for Business Taxation and Oxford University Centre for Business Taxation
Downloads 580 (87,199)
Citation 1

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COVID-19; tax policy; international tax reform; transfer pricing; profit shifting; tax and the digital economy

11.

HMRC's Management of the U.K. Tax System: The Boundaries of Legitimate Discretion

Chris Evans, Judith Freedman and Rick Krever (eds), The Delicate Balance - Tax, Discretion and the Rule of Law, IBFD, 2011, Oxford Legal Studies Research Paper No. 73/2012
Number of pages: 44 Posted: 24 Nov 2012
Judith Freedman and John Vella
University of Oxford - Faculty of Law and Oxford University Centre for Business Taxation
Downloads 550 (93,290)
Citation 4

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Administrative discretion, discretion, tax, guidance, tertiary legislation, legitimate expectations, judicial review, ultra vires

12.

Five Core Problems in the Attribution of Profits to Permanent Establishments

In: World tax journal. - Amsterdam. - Vol. 11 (2019), no. 2 ; p. 159-187
Posted: 05 Dec 2022
Richard Collier and John Vella
University of Oxford - Oxford University Centre for Business Taxation and Oxford University Centre for Business Taxation

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allocation of profits, PE, AOA, BEPS Project (OECD), digital economy

13.

Comparing Proposals to Tax Some Profit in the Market Country

In: World tax journal. - Amsterdam. - Vol. 13 (2021), no. 3 ; p. 405-439
Posted: 28 Nov 2022
University of Oxford - Oxford University Centre for Business Taxation, Centre for Business Taxation, Oxford University and Oxford University Centre for Business Taxation

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allocation of taxing rights, Unified Approach (OECD), Pillar 1 (OECD), UN Model, allocation of profits, avoidance of double taxation

14.

The Financial Transaction Tax Debate: Some Questionable Claims

Intereconomics, Vol. 47, No. 2, March/April 2012, Oxford Legal Studies Research Paper No. 20/2012
Posted: 18 Apr 2012
John Vella
Oxford University Centre for Business Taxation

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Financial Transaction Tax, FTT, Financial Crisis, High Frequency Trading, Financial Activities Tax, FAT