Richard Collier

Richard Collier

Associate Fellow

Saïd Business School
University of Oxford
Park End Street


Richard's focus is 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 OECD’s BEPS project and is currently working on issues relating to the destination based case flow tax and international tax treaties and, separately, on financial sector tax policy in the UK. He has recently worked as an expert witness in a UK case on the permanent establishment rules and in a high profile European Commission state aid case.

Richard 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 the Centre for Business Taxation, he was a partner in one of the UK’s 'Big 4' consulting firms.

Richard teaches Taxation of Corporate Finance, and Problems in Transfer Pricing and Profit Attribution (both relating to the MSc in Taxation).

View Richard's research.