معرفی
John Vella is a Professor of Law at the University of Oxford and holds multiple roles including Director (Law) of the Oxford University Centre for Business Taxation at Saïd Business School, a founding Director of the Oxford MSc in Taxation, and a Fellow of Harris Manchester College. His research focuses on tax law and policy, particularly multinational taxation, financial sector taxation, tax avoidance, and tax administration. He has provided expert testimony before UK and European parliamentary committees, and his work includes co-authoring the 2021 book Taxing Profit in a Global Economy. Vella studied at the University of Malta (BA, LLD) and the University of Cambridge (LLM, PhD). He has held visiting roles at institutions such as the IMF, Bocconi University, NYU, and Georgetown University.
His research interests span Tax Law, Tax Policy, International Taxation, Corporate Tax Law, and Business Law. He has contributed to over 40 journal articles, book chapters, and reports, addressing topics like digital economy taxation, BEPS reforms, and crisis-driven tax policies. His recent work examines the OECD’s two-pillar solution for global tax governance and post-pandemic tax policy responses.
Key publications include analyses of profit attribution challenges, digital services taxation, and the implications of the destination-based cash flow tax. Vella has authored policy reports for bodies like the UK National Audit Office and the European Parliament, focusing on aggressive tax planning and corporate tax transparency. His contributions bridge academic research with practical policy recommendations in global tax governance.
