We investigate the structural properties, formation energies, and electronic structure of oxygen impurities in GaAs using first-principles total-energy calculations. Five charge states of oxygen occupying an arsenic site $({\mathrm{O}}_{\mathrm{As}})$ and various interstitial sites $({\mathrm{O}}_{i})$ were considered. For the ${\mathrm{O}}_{\mathrm{As}}$ defect in negative charge states we find off-center configurations with ${C}_{2v}$ symmetry as reported experimentally. Our results for the formation energies reveal a negative-$U$ behavior for the ${\mathrm{O}}_{\mathrm{As}}$ defect, in which the paramagnetic $2\ensuremath{-}$ charge states is never stable. For the ${\mathrm{O}}_{i}$ defect, we find three equilibrium configurations for the O atom, which are present in all the charge states investigated. The stable configuration for the neutral defect shows the O atom between an As-Ga pair forming the As-O-Ga structure. However, for the negative charge states, the stable configuration shows the O atom exactly at the tetrahedral interstitial site, bonding with four gallium first neighbors. Further, we find that the $1\ensuremath{-}$ charge state is never stable, suggesting that the interstitial defect also exhibits a negative-$U$ behavior. Based on our results, we suggest that the $A, {B}^{\ensuremath{'}},$ and B bands of the local-vibrational-mode absorption spectrum of oxygen in GaAs are due to the off-center ${\mathrm{O}}_{\mathrm{As}}$ defect. Also we show that this spectrum cannot be associated with an interstitial-oxygen configuration as previously proposed.
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