532
Views
3
CrossRef citations to date
0
Altmetric
Non-theme articles

Managing tax by organizational means: the case of Vodafone

References

  • Action Aid (2013), FTSE 100 Tax Haven Tracker (www.actionaid.uk).
  • Ault, H. J. (2009), Reflecting on the role of the OECD in developing international tax norms. Brooklyn Journal of International Law, 34, 3, pp. 757–781.
  • Bergin, T. (2012), Insight: Vodafone in new 1 billion pounds tax ‘scandal’ (www.uk.reuters.com).
  • Borek, T. C., Frattarelli, A. and Hart, H. (2013), Tax Shelters or Efficient Tax Planning? (Harvard Law School, Cambridge).
  • Brauner, Y. (2003), An international tax regime in crystallization. Tax Law Review, 56, pp. 259–328.
  • Brooks, R. (2013), The Great Tax Robbery (Oneworld Publications, London).
  • Christians, A. (2010), Networks, norms, and national tax policy. Washington University Global Studies Law Review, 9, 1.
  • Cohen, N. (2010), How Vodafone made tax dodging respectable. Observer (14 November).
  • Crabtree, J. (2012a), Indian tax reform threatens to reopen $2.9 billion Vodafone case. Financial Times (17 March/18 March).
  • Crabtree, J. (2012b), Vodafone threatens legal action over India tax. Financial Times (18 April).
  • Cullen, D. (2008) Vodafone prevails in £2 billion UK tax spat. The Register (7 July).
  • Curwen, P. (1997), Restructuring Telecommunications (Macmillan, Basingstoke).
  • Curwen, P. (2002), The Future of Mobile Communications—Awaiting the Third Generation (Palgrave, Basingstoke).
  • Curwen, P. and Whalley, J. (2004), Telecommunications Strategy—Cases, Theory and Applications (Routledge, London).
  • Curwen, P. and Whalley, J. (2006), Measuring internationalization in the mobile telecommunications industry. International Business Review, 15, 6, pp. 660–681. doi: 10.1016/j.ibusrev.2006.09.002
  • Curwen, P. and Whalley, J. (2008), The Internationalisation of Mobile Telecommunications (Edward Elgar, Cheltenham).
  • Curwen, P. and Whalley, J. (2013), Mapping worldwide mobile networks. Telecommunications Policy, 37, 11, pp. 1150–1165. doi: 10.1016/j.telpol.2012.05.004
  • Deloitte (2009), Vodafone 2: Court of Appeal reaches common-sense decision (9 July).
  • Dodwell, B. (2009), Where next for this tortuous process? Tax Adviser (July), p. 9.
  • Elkind, P. and Burke, D. (2013), Amazon's (not so secret) war on taxes. Fortune (10 June), pp. 68– 79.
  • Elliot, L. (2013), G8 summit: tax campaigners condemn David Cameron's 10 point ‘wish list’, Guardian (18 June).
  • G8 (2013), Lough Erne Declaration (www.gov.uk).
  • Garside, J. and Griffiths, I. (2013a), Tax breaks used by mobile phone networks face scrutiny, Guardian (31 July).
  • Garside, J. and Griffiths, I. (2013b), Mobile networks hand small fortune to shareholders but little to taxpayers. Guardian (31 July).
  • George, M. P. and Agarwal, P. (2010), Use of the corporate vehicle for tax planning: the Vodafone case and direct taxes code. NUJS Law Review, 3, pp. 201–214.
  • Gramlich, J. D. and Wheeler, J. E. (2003), How Chevron, Texaco and the Indonesian government structured transactions to avoid billions in US income taxes. Accounting Horizons, 17, 3, pp. 107–122. doi: 10.2308/acch.2003.17.2.107
  • Grice, A. (2013), G8 summit: David Cameron hails landmark deal to rewrite world rules to stamp out tax evasion. Independent (18 June).
  • GSMA (2011), Global Mobile Tax Review 2011. Report prepared by Deloitte for the GSMA.
  • Houlder, V. (2013a), Vodafone, target of protesters, endorses tax transparency, Financial Times (15 December).
  • Houlder, V. (2013b), Unsafe offshore. Financial Times (14 January).
  • Houlder, V. and Pickard, J. (2014), Tech giants' £54m bill fuels tax row. Financial Times (4/5 January).
  • Indian Express (2012a), Shome relief for Vodafone in tax case (10 October).
  • Indian Express (2012b), Spare Vodafone, go after Hutch if need be: Shome (10 October).
  • ITU (2013), Trends in Telecom Reform (Geneva).
  • KPMG (2010), Bombay High Court ruling in the case of Vodafone International Holdings B. V. (www.kpmg.com).
  • Levin, C. and McCain, J. (2013), Offshore profit sharing and the U. S. tax code—part 2 (Apple Inc.). Memorandum to Members of the Permanent Subcommittee on Investigations (www.hsgac.senate.gov).
  • Loomer, G. T. (2009), The Vodafone Essar dispute. National Law School of India Review, 21, 1, pp. 89– 116.
  • Mansfield, I. (2012a), Vodafone wins $2.2 billion Indian tax dispute (www.cellular-news.com).
  • Mansfield, I. (2012b), Indian authorities to appeal against Vodafone tax ruling (www.cellularnews. com).
  • Merriden, T. (2003), Rollercoaster—The Turbulent Life and Times of Vodafone and Chris Gent (Capstone Publishing, Oxford).
  • Mitchel, A. (2008), Vodafone 2 v. Revenue and Customs [2008] EWHC 1569 (Ch) (www.andrewmitchel.com).
  • NAO (2012), Settling Large Tax Disputes (TSO, London).
  • PAC (2013), Tax Avoidance—Google (London).
  • Prashar, S. et al. (2012), Tax me not: Vodafone's plea to India. Emerging Markets Case Studies, 2, 8, pp. 1–10.
  • Powell, A. (2009), Vodafone 2—trimming the branches of CFC legislation (www.allenovery.com).
  • RCJ (2008), Case No: CH/2007/APP/0603 (London).
  • Rushton, K. (2012), UK laws are to blame for Vodafone tax controversy, says chief Vittorio Colao. Daily Telegraph (30 June).
  • Sahota, D. (2013), Mobile revenues to decline for first time in 2018. Telecoms.com (14 October).
  • Shankar, S. (2012), I-T dept reminds Vodafone on Rs 11,200 crore tax dues. Financial Chronicle (6 January).
  • TeleGeography (2012), Court rules that Vodafone is not liable for USD 2.2 billion Indian tax bill (www.telegeography.com).
  • Ungoed-Thomas, J., Gadher, D. and Dowling, K. (2012), Microsoft pays no UK tax on £1.7 billion a year. Sunday Times (9 December).
  • Vodafone Group (2005), Annual Report for the Year Ended 31 March 2005 (Newbury).
  • Vodafone Group (2007), Annual Report for the Year Ended 31 March 2007 (Newbury).
  • Vodafone Group (2009), Annual Report for the Year Ended 31 March 2009 (Newbury).
  • Vodafone Group (2010), Annual Report for the Year Ended 31 March 2010 (Newbury).
  • Vodafone Group (2011), Annual Report and 20-F Filing (Newbury).
  • Vodafone Group (2013a), Understanding Tax (Newbury).
  • Vodafone Group (2013b), Our Contribution, Country by Country (Newbury).
  • Whall, A. (2008), Vodafone 2 and continuing uncertainty over the CFC regime (www.inhouselawyer.co.uk).
  • Wharton Today (2013), Vodafone's woes: the taxman knocks again in India (10 January).
  • Wilson, A. (2009), Vodafone £2.2 billion tax appeal is rejected by Supreme Court. Daily Telegraph (21 December).
  • Wray, R. (2008), Corporation tax foreign subsidiaries: Vodafone wins overseas tax battle after high court ruling. Guardian (5 July).

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.