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John Vella

15 works· latest 2023· 2 institutionscluster: provisionalORCID 0000-0002-9834-0251

h-index15

i1015

Citations783

Works here15

Most cited in this library

Destination-Based Cash Flow Taxation2017 · 145 citations
Taxing Profit in a Global Economy2021 · 90 citations
Are We Heading towards a Corporate Tax System Fit for the 21stCentury?2014 · 89 citations
Can Taxes Tame the Banks? Evidence from the European Bank Levies2015 · 72 citations
INTERNATIONAL TAX PLANNING UNDER THE DESTINATION-BASED CASH FLOW TAX2017 · 64 citations

Works

15 shown

The Impact of the Global Minimum Tax on Tax Competition

World Tax Journal·2023·2 authors

15citations

Pillar 2: Rule Order, Incentives, and Tax Competition

SSRN Electronic Journal·2022·2 authors·preprint·Open access

24citations

Taxing Profit in a Global Economy

·2021·6 authors·book·Open access

90citations

Five Core Problems in the Attribution of Profits to Permanent Establishments

World Tax Journal·2019·2 authors

48citations

Residual Profit Allocation by Income

·2019·6 authors·chapter·Open access

48citations

Debate: Implications of Digitalization for International Corporate Tax Reform

Intertax·2018·1 author

62citations

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

SSRN Electronic Journal·2018·2 authors·preprint·Open access

32citations

Taxing the Digitalised Economy: Targeted or System-Wide Reform?

British tax review·2018·2 authors

16citations

INTERNATIONAL TAX PLANNING UNDER THE DESTINATION-BASED CASH FLOW TAX

National Tax Journal·2017·4 authors

64citations

Destination-Based Cash Flow Taxation

SSRN Electronic Journal·2017·3 authors·preprint·Open access

145citations

Implications of digitalisation for international corporate tax reform

International Monetary Fund eBooks·2017·2 authors·chapter

18citations

Can Taxes Tame the Banks? Evidence from the European Bank Levies

The Economic Journal·2015·3 authors·Open access

72citations

Are We Heading towards a Corporate Tax System Fit for the 21stCentury?

Fiscal Studies·2014·2 authors

89citations

Are We Heading towards a Corporate Tax System Fit for the 21st Century

RePEc: Research Papers in Economics·2014·2 authors·preprint

39citations

The Financial Transaction Tax Proposal Under The Enhanced Cooperation Procedure: Legal and Practical Considerations

SSRN Electronic Journal·2013·3 authors·preprint·Open access

21citations