John Vella
Professor of Law
Other affiliations
Oxford University Centre for Business Taxation
Biography
John Vella is Professor of Law at the University of Oxford. He is also Director (Law) of the Centre for Business Taxation at the Saïd Business School, a founding Director of the Oxford MSc in Taxation, and a Fellow of Harris Manchester College.
John researches and teaches on various aspects of tax law and policy. In recent years his research has primarily focused on the taxation of multinationals, including in the co-authored book Taxing Profit in a Global Economy that was published by OUP in 2021. Other recent research has covered financial sector taxation, tax avoidance and tax administration. He has given evidence on these issues on a number of occasions both before UK Parliamentary Committees and Committees of the European Parliament.
John studied law at the University of Malta (BA and LLD) and the University of Cambridge (LLM and PhD). After completing his studies, he moved to Oxford where he has held different posts at the Faculty of Law and the Oxford University Centre for Business Taxation. John has been a Visiting Scholar at the International Monetary Fund, a Visiting Professor at Bocconi University and has held visiting research positions at New York University, the University of Sydney and Georgetown University.
Featured Publications
Devereux M and others, Taxing profit in a global economy (Oxford University Press 2021)
Collier R and Vella J, ‘Five core problems in the attribution of profits to permanent establishments’ (2019) 11(2) World Tax Journal 159
Auerbach A and others, ‘International Tax Planning under the Destination-Based Cash Flow Tax’ (2017) 70(4) National Tax Journal 783
Devereux M and Vella J, ‘Implications of digitalisation for international corporate tax reform’ in S Gupta and others (eds.), Digital Revolutions in Public Finance (International Monetary Fund 2017)
Devereux M and Vella J, ‘Are we heading towards a corporate tax system fit for the 21st century?’ (2014) 35(4) Fiscal Studies 449
Publications
Vella J, ‘The two pillar solution one year on’ (2022) 2022(5) British Tax Review 504
Freedman J and Vella J, ‘Revenue Guidance: The Limits of Discretion and Legitimate Expectations’ [2022] (April) Sweet and Maxwell Ltd. Law Quarterly Review.This Material Is Reproduced by Agreement With the Publishers
Vella J, ‘Current notes: The OECD/G20 inclusive framework’s two-pillar solution’ (2021) 2021(5) British Tax Review 515
VELLA J, Collier R and DEVEREUX M, ‘Comparing Proposals to Tax Some Profit in the Market Country’ [2021] World Tax Journal
Vella J, Pirlot A and Collier R, ‘Tax Policy and the Covid-19 Crisis’ (2020) 48(8 & 9) Intertax 794
Collier R and Vella J, ‘Five core problems in the attribution of profits to permanent establishments’ (2019) 11(2) World Tax Journal 159
Vella J and others, ‘Putting technology to good use for society: the role of corporate, competition and tax law’ (2018) 6(1) Journal of the British Academy 285
Vella J and Devereux M, ‘Taxing the digitalised economy: targeted or system-wide reform’ [2018] (4) British Tax Review 301
Vella J and Devereux M, ‘Implications of digitalisation for international corporate tax reform’ (2018) Volume 46(Issues 6 & 7) Intertax 550
Devereux M and Vella J, ‘Debate: Implications of Digitalization for International Corporate Tax Reform’ (2018) 46(6/7) Intertax 550
Auerbach A and others, ‘International Tax Planning under the Destination-Based Cash Flow Tax’ (2017) 70(4) National Tax Journal 783
Vella J and Freedman J, ‘Large businesses: tax strategies and sanctions for persistently uncooperative behaviour’ (2016) 5 British Tax Review 653
Devereux M and Vella J, ‘Are we heading towards a corporate tax system fit for the 21st century?’ (2014) 35(4) Fiscal Studies 449
Englisch J, Vella J and Cédelle A, ‘The Financial Transaction Tax Proposal Under The Enhanced Cooperation Procedure: Legal and Practical Considerations’
Vella J, Fuest C and Schmidt-Eisenlohr T, ‘The EU Commission’s Proposal for a Financial Transaction Tax’ [2012] (6) British Tax Review
Vella J, ‘The Financial Transaction Tax Debate: Some Questionable Claims’ (2012) Volume 47(Number 2, March - April) Intereconomics 90
Freedman J, Loomer G and Vella J, ‘Corporate Tax Risk and Tax Avoidance: New Approaches’ (2009) 1 British Tax Review 74
Vella J, ‘Departing from the legal substance of transactions in the corporate field: the Ramsay Approach beyond the tax sphere’ (2007) 7(2) Journal of Corporate Law Studies 243
VELLA J, ‘Gaming Destination-Based Cash Flow Taxes’ 71 Tax Law Review 477
Vella J, ‘Value creation and the allocation of profit under formulary apportionment’ in R Krever and F Vaillancourt (eds.), The Allocation of Multinational Business Income: Reassessing the Formula Apportionment Option (Kluwer Law International 2020)
Devereux M and others, ‘Residual Profit Allocation by Income’ (Centre for Business Taxation Working Paper 2019)
Vella J and Pirlot A, ‘International Taxation in the United Kingdom post-BEPS’ in K Sediq (ed.), Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 16 Countries (Fiscal Publications 2018)
Vella J, ‘Barclays Mercantile Business Finance Ltd v Mawson – Living with Uncertainty’ in J Snape and D de Cogan (eds.), Landmark Case of Revenue Law (Hart Publishing 2018)
Devereux M and Vella J, ‘Implications of digitalisation for international corporate tax reform’ in S Gupta and others (eds.), Digital Revolutions in Public Finance (International Monetary Fund 2017)
Auerbach A and others, ‘Destination-Based Cash Flow Taxation’ (Saïd Business School Working Paper, Centre for Business Taxation Working Paper 2017)
Vella J and Cedelle A, ‘Using the enhanced cooperation procedure in the tax sphere: lessons from the FTT proposal’ in P Koutrakos and J Snell (eds.), Research Handbook on the Law of the EU’s Internal Market (Edward Elgar Publishing 2017)
Vella J, ‘Regulatory choice: observations on the recent experience with corrective taxes in the financial sector’ in W G. Ringe and P M. Huber (eds.), Legal Challenges Arising out of the Global Financial Crisis: The Euro, Bail-outs, and Regulation (Hart Publishing 2014)
Vella J, ‘Shams, Tax Avoidance and a ’realistic view of the facts’’ in E Simpson and M Stewart (eds.), Sham Transactions (OUP 2013)
Freedman J, Loomer G and Vella J, ‘Analysing the enhanced relationship between corporate taxpayers and revenue authorities: A UK case study’, Taxation: A Fieldwork Research Handbook (2012)
Vella J, ‘Sparking Regulatory Competition in European Company Law: A Response’ in R De la Feria and S Vogenauer (eds.), Prohibition of Abuse of Law: A New General Principle of EU Law (Hart Publishing 2011)
Vella J, ‘The Asymmetrical Treatment of Debt and Equity Under UK Tax Law’ in A Reisberg and D Prentice (eds.), Corporate Finance Law: UK and EU Perspectives (OUP 2011)
Vella J and Prentice D, ‘Some aspects of capital maintenance law in the UK’, Perspectives in Company Law and Financial Regulation (Cambridge University Press (CUP) 2009)
Vella J, Freedman J and Loomer G, ‘Analyzing the enhanced relationship between corporate taxpayers and revenue authorities: a UK case study’, 2009 Internal Revenue Service Bulletin (2009)
Freedman J, Loomer G and Vella J, ‘Moving Beyond Avoidance? Tax Risk and the Relationship between large Business and HMRC’ in J.Freedman (ed.), Beyond Boundaries: Developing Approaches to Tax Avoidance and Tax Risk Management (Oxford University Centre for Business Taxation 2008)
ENRIQUES L and others, ‘Putting technology to good use for society: the role of corporate, competition and tax law’ (31 October 2018)
Vella J, ‘DIGITAL SERVICES TAXES’, National Tax Journal (University of Chicago Press 2019)
PIRLOT A, VELLA J and Collier R, ‘Tax policy and the COVID-19 crisis’ (Kluwer Law International1 August 2020)
Devereux M, Johannesen N and Vella J, ‘Can Taxes Tame the Banks? Evidence from the European Bank Levies’ (Oxford University Press (OUP)1 November 2019) 3058
Devereux M and Vella J, ‘Value Creation As the Fundamental Principle of the International Corporate Tax System’ (Elsevier BV31 July 2018)
Vella J, ‘Eclipse Film Partners No 35 LLP v HMRC: a different approach to tax avoidance from MCashback?’ [2012] British Tax Review 252 (case-note)
Devereux M, Vella J and Wardell-Burrus H, ‘Pillar 2: Rule Order, Incentives, and Tax Competition’
Vella J and others, ‘The OECD Global Anti-Base Erosion Proposal’ (Oxford University Centre for Business Taxation Report 2020)
Vella J, ‘Are we moving in the right direction? Public Disclosure of Tax Information & Other EC/EP Proposals to Reduce Aggressive Tax Planning’ (Briefing Paper for the TAXE Special Committee of the European Parliament. IP/A/TAXE/2016-08. 2016)
Vella J, ‘Corporate tax practices and aggressive tax planning in the EU’ (Briefing Paper for the ECON Special Committee of the European Parliament IP/A/ECON/IC/2015-110 2015)
Vella J, ‘Analysis of normal vs effective corporate tax rates applied by biggest firms in all Member States and an overview of tools/instruments/methods of aggressive tax planning Corporate Tax Rates’ (Briefing Paper for the TAXE Special Committee of the European Parliament IP/A/TAXE/IC/2015-109 2015)
Freedman J and Vella J, ‘HMRC’s Relationship with Business’ (OUCBT Working Paper 2014)
Vella J, Freedman J and Devereux M, ‘The Disclosure of Tax Avoidance Scheme Regime’ (Report commissioned by the UK National Audit Office 2012)
Vella J, Freedman J and Devereux M, ‘The Tax Gap for Corporation Tax’ (Report commissioned by the UK National Audit Office 2012)
Freedman J and Vella J, ‘HMRC’s Management of the UK Tax System: the Boundaries of Legitimate Discretion’ (2010)