Roxan, Ian

Number of items: 17.
LSE
  • Roxan, Ian (2025). From zero to hero: the invention of VAT as the world’s consumption tax. In Harris, P. & de Cogan, D. (Eds.), Studies in the History of Tax Law: Volume 12 (pp. 265-292). Bloomsbury Publishing Plc.. https://doi.org/10.5040/9781509981762.ch-011
    • Law School
  • Roxan, Ian (2020). Is VAT also a corporate tax? Untangling tax burdens and benefits for companies. (LSE Law, Society and Economy Working Papers 02/2020). Department of Law, London School of Economics and Political Science. https://doi.org/10.2139/ssrn.3555142 picture_as_pdf
  • Baistrocchi, Eduardo, Roxan, Ian (Eds.) (2012). Resolving transfer pricing disputes: a global analysis. Cambridge University Press.
  • Roxan, Ian (2012). Transfer pricing disputes in the United Kingdom. In Baistrocchi, E. & Roxan, I. (Eds.), Resolving Transfer Pricing Disputes: a Global Analysis (pp. 303-355). Cambridge University Press.
  • Roxan, Ian (2012). Limits to globalisation: some implications for taxation, tax policy, and the developing world. (LSE law, society and economy working paper series 3/2012). Department of Law, London School of Economics and Political Science.
  • Roxan, Ian (2010). Interpreting exceptional VAT legislation: or, are there principles in Pringles? British Tax Review, 2010(6), 699-716.
  • Rahman, Kazi, Roxan, Ian (2010). Mobilx Ltd (in administration) and others v HMRC: is this the end of fraudulent evasion of VAT? British Tax Review, 2010(5), 492-500.
  • Roxan, Ian (2007). General anti-avoidance in the United Kingdom. In Erlichman, H. (Ed.), Tax Avoidance in Canada: the General Anti-Avoidance Rule (pp. 83-115). Irwin Law.
  • Roxan, Ian (2006). United Kingdom country report. In Maisto, G. (Ed.), Tax Treaties and Domestic Law . IBFD Publications.
  • Roxan, Ian (2005). Imputed income. In Essers, P. & Rijkers, A. (Eds.), The Notion of Income From Capital (pp. 223-248). IBFD.
  • Roxan, Ian (2005). Inflation. In Essers, P. & Rijkers, A. (Eds.), The Notion of Income From Capital (pp. 249-262). IBFD Publications.
  • Roxan, Ian (2005). Influence of inflation. In Essers, P. & Rijkers, A. (Eds.), The Notion of Income From Capital (pp. 249-262). IBFD Publications.
  • Roxan, Ian (2003). National report: United Kingdom. In Schön, W. (Ed.), Tax Competition in Europe (pp. 479-518). IBFD Publications.
  • Roxan, Ian (2003). VAT supplies of services: a definition in search of a meaning. In Lymer, A. & Salter, D. (Eds.), Contemporary Issues in Taxation Research (pp. 169-200). Ashgate Dartmouth.
  • Roxan, Ian (2002). Italy-United Kingdom tax treaty: the British perspective. In Garbarino, C. (Ed.), Le Convenzioni Dell'italia in Materia di Imposte Su Reddito e Patrimonio . Edizioni giuridiche, economiche, aziendali dell’Università Bocconi e Giuffrè editori.
  • Roxan, Ian (2000). Assuring real freedom of movement in EU direct taxation. Modern Law Review, 831-876.
  • Roxan, Ian (2000). A limit on the purposive interpretation of VAT directive. British Tax Review, 585-590.