Taxation

Essay title: Evaluate the extent to which the UK’s corporate tax system is attractive for business and investment.
Include: Brexit benefits of having own rates, low corporate tax, tax reforms and adoption of territorial tax system and other benefits that are attractive for business and investment. Include disadvantages of the UK tax system too.

Marking Criteria:
The essay is expected to compromise 3500 words (including footnotes, not including bibliography) Use at least 20 footnotes
Referencing and citation: OSCOLA format https://www.law.ox.ac.uk/sites/files/oxlaw/oscola_4th_edn_hart_2012.pdf
https://www.law.ox.ac.uk/sites/files/oxlaw/oscola_4th_edn_hart_2012quickreferenceguide.pdf

Reading list :
1 Graeme S Cooper and Richard K Gordon, ‘Taxation of Legal Persons and their Owners’, ch 19 in Thuronyi (ed), Tax Law Design and Drafting
2 Lee Burns and Richard Krever, ‘Taxation of Income from Business and Investment’, ch 16 in Thuronyi (ed), Tax Law Design and Drafting
3 Richard K Gordon, ‘Depreciation, Amortization, and Depletion’, ch 17 in Thuronyi (ed), Tax Law Design and Drafting
4. EY Worldwide Corporate Tax Guide 2019, https://assets.ey.com/content/dam/ey- sites/ey-com/en_gl/topics/tax/hc-alert/ey-worldwide-corporate-tax-guide-2019.pdf
Tax Incentives for Foreign Direct Investment
5. David Holland and Richard J Vann, ‘Income Tax Incentives for Investment’, ch 23 in Thuronyi (ed), Tax Law Design and Drafting
6. Reint Gropp and Kristina Kostial, ‘The Disappearing Tax Base: Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?’ (2000) IMF Working Paper WP/00/173
7. United Nations Conference on Trade and Development (UNCTAD), ‘Tax Incentives and Foreign Direct Investment: A Global Survey’ (2000) ASIT Advisory Studies No. 16
OECD, ‘Tax Effects on Foreign Direct Investment: Recent Evidence and Policy Analysis’ (2007)
Sebastian James, ‘Tax and Non-Tax Incentives and Investments: Evidence and Policy Implications’ (2009) World Bank Group Policy Paper
IMF, OECD, UN and World Bank, ‘Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment: A Report to the G-20 Development Working Group by the IMF, OECD, UN and World Bank’ (2015) Report by Staff

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