Richard Collier

Associate Fellow

Saïd Business School
University of Oxford
Park End Street


Richard's work focuses on the rules for the cross-border allocation of income relating to transfer pricing and permanent establishments.


He has also worked extensively on financial sector tax issues and topics relating to international tax policy. Richard has recently finished a book on the Arm’s Length Principle after the Organisation for Economic Co-Operation and Development’s (OECD's) base erosion and profit sharing (BEPS) project. He has also recently worked on issues relating to the destination-based cash flow tax and international tax treaties and is currently engaged on a major project relating to tax policy and financial markets. 

Richard has also worked as an expert witness in a UK case on the permanent establishment rules and in a high profile European Commission state aid case.

He has previously been asked 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 role at Saïd Business School's Centre for Business Taxation, he was a Partner in one of the UK’s 'Big 4' consulting firms.

View Richard's research.