Current Issues in Taxation

Elective

The Current Issues in Taxation course will explore issues of topical importance in the field of taxation. The content will vary from year-to-year, and the course will be taught primarily by visiting lecturers, with contributions from Oxford-based academics.

In 2023, Current Issues in Taxation will cover the G20/OECD Inclusive Framework’s Two Pillar Solution. The course will look at the main mechanics of the two pillars. But it will also examine their underlying principles and policy objectives. It will ask whether these objectives are met and whether the reform – if adopted – will lead to a “good” international tax system. Alternative reforms may also be considered. 

The course will be led by Michael Devereux and John Vella, with guest teaching by Richard Collier, Heydon Wardell-Burrus and others