John Vella is Professor of Law at the University of Oxford. He is also Assistant Director of the Oxford University Centre for Business 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 Economythat 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.
J Vella, '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)
J Vella, '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)
J Vella and A Pirlot, '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)
J Vella and A Cedelle, '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)
J Vella, '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)
J Vella, 'Shams, Tax Avoidance and a realistic view of the facts' in E Simpson and M Stewart (eds), Sham Transactions (OUP 2013)
J Vella, J Freedman and G Loomer, 'Analyzing the enhanced relationship between corporate taxpayers and revenue authorities: a UK case study' in L Oats (ed), A fieldwork guide to taxation (Routledge 2012)
J Vella and J Freedman, 'HMRCs Management of the U.K. Tax System: The Boundaries of Legitimate Discretion ' in J Freedman, C Evans and R Krever (eds), The Delicate Balance: Revenue Authority Discretions and the Rule of Law (IBFD 2011)
J Vella, '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)
J Vella, '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)
J Vella, J Freedman and G Loomer, 'Analyzing the enhanced relationship between corporate taxpayers and revenue authorities: a UK case study' in (ed), 2009 Internal Revenue Service Bulletin (2009)
J Vella and D Prentice, 'Some aspects of capital maintenance law in the UK' in M Tison et al (ed), Perspectives in Company Law and Financial Regulation (CUP 2009)
ISBN: ISBN-13: 97805215157
J Vella, J Freedman and G Loomer, '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)
Case Note (2)
J Vella, 'Eclipse Film Partners No 35 LLP v HMRC: a different approach to tax avoidance from MCashback?' (2012) British Tax Review 252 [Case Note]
J Vella and J Freedman, 'Revenue Guidance: The Limits of Discretion and Legitimate Expectations' (2012) 128 Law Quarterly Review 192 [Case Note]
J Vella, 'Financial Transaction Tax' (2000) House of Lords EU Sub-Committee on Economic and Financial Affairs and International Trade
I gave expert evidence before the House of Lords EU Sub-Committee on Economic and Financial Affairs and International Trade on Financial Transaction Taxes.