Professor Dr. Richard Collier

Biography

Richard's work focuses on the rules regarding cross-border allocation of income, transfer pricing, and permanent establishments. He has worked extensively on financial sector tax issues and topics related to international tax policy. Richard has completed a book on the Arm’s Length Principle, which is part of the Organisation for Economic Co-operation and Development’s (OECD) Base Erosion and Profit Shifting (BEPS) project. He has been actively engaged with issues concerning destination-based cash flow taxes and international tax treaties, currently leading a major project on tax policy in financial markets. Richard has also served as an expert witness in the UK regarding permanent establishment rules in a high-profile European Commission state aid case. He has been invited to present on tax policy matters to the House of Lords Select Committee on Economic Affairs and the European Parliament’s TAXE Committee. Prior to his current role at Saïd Business School, Richard worked at the Centre for Business Taxation and was a partner at one of the UK's 'Big 4' consulting firms.

Research Interests