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Tom O'Shea, MA, LLM (Tax), MPhil, PhD, CTA (Fellow)

Senior Lecturer in Tax Law

email: t.o'shea@qmul.ac.uk
Tel: +44 (0)20 7882 8100

Profile

Follow Dr O'Shea on Twitter: @EUTAX131

Dr Tom O'Shea is a member of the Centre for Commercial Law Studies (CCLS) and a Tax Consultant. He teaches on the EU Tax Law, International Tax Law, and Tax Principles and Concepts courses on the Queen Mary LLM Programme.

His special interests are EU and International Tax law. He has lectured and conducted tax seminars at a number of institutions around the world including the International Tax Academy and Summer Tax Programme of the IBFD, Amsterdam, The Netherlands; the LLM Tax Programme of the University of Vienna; the Academy of European Law, Trier, Germany; ATAX, University of New South Wales, Sydney, Australia; the Universidad Torcuato di Tella, Buenos Aires, Argentina; the University of Sao Paulo and Fundacao Getulio Vargas, Sao Paulo and Rio de Janeiro, Brazil, the University of Vilnius, Lithuania, the University of Porto, Portugal, the University of Lisbon and at the Institute of Advanced Legal Studies, London. In 2013, Tom will be a Visiting Professor in Transnational Law at Northwestern University, Chicago, USA.

Tom has published a leading book on EU Tax Law issues entitled “EU Tax Law and Double Tax Conventions”, writes regularly for Tax Notes International and Worldwide Tax Daily electronic journals, and contributes also to EC Tax Journal and EC Tax Review. Since 2008, he has acted as a co-editor of Informa’s International Tax Report.

Tom has conducted workshops in EU Tax Law for Her Majesty’s Treasury and for Her Majesty’s Revenue and Customs. He has also conducted training seminars and workshops for tax partners at leading accounting firms in the UK and for staff at the European Court of Justice in Luxembourg. He is an annual speaker at the CIOT London branch monthly meetings on the topic of “Recent ECJ cases” and organises two leading Conferences on EU Tax Law: the annual “Avoir Fiscal” Anniversary Conference (held at the end of January) and the annual EC Tax Students’ Conference (kindly sponsored by Key Haven Publications plc publishers of the EC Tax Journal) held in late March. Each October, Tom organises the London Alumni International Tax Conference.

Tom is the co-author of the CCH Thailand Volume of Tax Planning and Compliance in Asia (updated twice annually), the leading English language textbook on Thai Tax Law now in its seventh year. He maintains a keen interest in the tax law of Thailand and conducts annual seminars in International Tax Law for practitioners in Bangkok on behalf of Chulalongkorn University. He is also a visiting lecturer at Chulalongkorn University, Bangkok, Thailand where he teaches International Tax Law on the Business LLM Programme. He has acted as a Consultant in relation to the reform of the Thai Revenue Code and delivered a number of one-day seminars on international tax law for judges of the Thai Tax Court.

Tom is a CTA (Fellow) of the Chartered Institute of Taxation and a member of the Society of Legal Scholars, the British Institute of International and Comparative Law, the Association of European Lawyers, the International Bar Association and is an Examiner for the CIOT and the CISI. Tom is also a member of the European Science Foundation’s Pool of Reviewers.

Research

Research interests:

Visiting Research Scholars

2012

Xia Wang, Faculty of Law, Xiangtan University, Hunan Province, P.R China

PhD in tax law, Institute of Economic Law, Southwest University of Political Science and Law, Chongqing Municipality, P.R China
LLM in economic law, Faculty of Law, Xiangtan University, Hunan Province, PR China

Dr Xia Wang is a visitor scholar of the Centre for Commercial Law Studies (CCLS) from Xiangtan University of China. She teaches on Chinese Taxation principle and practice, Income tax law on the Xiangtan University. She focuses on the research of the standardization of Chinese Tax Law, Chinese Tax law reform. She is very interested in international tax law, EU tax law, specifically tax co-operation between BRICs. Dr Xia Wang is the author of a book titled on Standardization of Chinese Tax Incentive Legal Systems and more than 20 articles on professional matters. In 2008, she was assessed as an associate-professor on tax law faculty of Xiangtan University in China.

Jorge Milla, Law LLB (University of Valencia), BA Business Administration (University of Wolverhampton), LLM (UNED) and currently preparing my doctoral thesis at the University of Valencia about ordinary residence in the income tax. I have alternated my activity in the private and public sector. Lawyer in J3V Group, in the global management consulting and audit BDO and Legal advisor for Almàssera (Valencia) City Hall. Nowadays, I combine my thesis with my work as a lawyer in Ranking Consultores, S.L., my condition of shareholder in the company KMP Risk Solutions Spain, S.L., lecturer in the UCV and member of the European program PenalNet. As part of my thesis, I am now based at the CCLS as a visiting researcher. I am researching about how the British legal system deals with all the problems related to the residence of individuals. Together with this, I am attending Dr. Tom O'Shea's LLM modules (EU Tax Law and International Tax Law) and have given a seminar at the CCLS as part of the LLM module 'External Relations Law of the EU'.

Publications

Books

EU Tax Law and Double Tax Conventions, (Avoir Fiscal Limited, London. 2008), ISBN: 978-0-955916403.

Order direct from the author: t.o’shea@qmul.ac.uk or from Blackwell

2014 Publications

  • “Belgian Notional Interest Deduction Rules Challenged Before the ECJ”, Tax Notes International, Mar. 10, 2014, 915-919. Argenta
  • “Non-EU Funds Can Be Charged Withholding Taxes, ECJ Advocate General Says in Emerging Markets”, Tax Notes International, Feb. 10, 2014, 541-550. DFA AGO
  • “Germany's Tax Credit Rules Successfully Challenged Before the ECJ”, Tax Notes International, Feb. 3, 2014, 427-430. Beker

2013 Publications

  • “BEPS Takes Center Stage at London Tax Conference”, Tax Notes International, Nov. 11, 2013, 489-492. London Alumni Conference
  • “ECJ Determines Applicability of German Tax Advantages for Swiss Residents”, Tax Notes International, Oct. 21, 2013, 257-260. Ettwein
  • “The United Kingdom and Direct Tax in the European Union”, International Taxation, 9, 2013, 246-248 UK and Direct Tax
  • “Finnish Tax Rules on Cross-Border Mergers Challenged”, Tax Notes International, Sep. 23, 2013, 1209-1212 A Oy
  • “ECJ Re-examines the U.K. Dividend Rules”, Tax Notes International, Aug. 26, 2013, 815-825 FII 2
  • “Belgian Taxation of Foreign Investment Companies Successfully Challenged”, Tax Notes International, May 27, 2013, 889-893 Comm v Belgium (Foreign Investment Cos)
  • “European Tax Controversies: A British-Dutch Debate: Back to Basics and Is the ECJ Consistent?” (2013) WTJ, 1, 100-127 Back to Basics
  • “ECJ Upholds Dutch Withholding Tax On Cross-Border Services”, Tax Notes International, Mar. 13, 2013, 957-960 X NV
  • “ECJ Rules Dissolution of a Company Not the Same as Liquidation”, Tax Notes International, Feb. 18, 2013, 675-679. Punch Graphix
  • “Portuguese Exit Taxes Successfully Challenged by European Commission”, Tax Notes International, Jan. 28, 2013, 371-374. Commission v Portugal (“Exit Taxes”)

2012 Publications

  • ECJ Rules Against U.K. Group Loss Relief Rules, Tax Notes Int’l, December 3, 2012, p. 941 Philips Electronics
  • “ECJ Finds Finland's Exchange of Shares Exemption Incompatible With EEA Agreement”, Tax Notes International, Oct. 29, 2012, 479-483 A Oy
  • “German Inheritance Tax Rules Upheld by the ECJ”, Tax Notes International, Oct.15, 2012, 289-291. Scheunemann
  • “ECJ Says Hungarian Conversion Rules Unacceptable”, Tax Notes International, Sep. 24, 2012, 1215-1219. Vale
  • “Uncertainty in the Belgian Business Expense Deduction Rules”, Tax Notes International, Sep. 17, 2012, 1127-1132. SIAT
  • “French Taxation of Foreign UCITS Found Incompatible With EU Law”, Tax Notes International, July 16, 2012, 247-250. Santander
  • “European Commission Successfully Challenges Estonia's Personal Allowance Rules”, Tax Notes International, July 2, 2012, 47-51 Commission v Estonia  
  • “Taxpayer Wins First Round in Consortium Relief Case”, Tax Notes International, May 21, 2012, 735-740 Philips Electronics AGO
  • “Dutch Exit Tax Rules Challenged in National Grid Indus”, Tax Notes International, Jan. 16, 2012, 201-205. National Grid Indus
  • “CFC Reforms in the UK – Some EU Law Comments”, ECTJ, 13, 1, 65-89. UK CFC Reforms

2011 Publications

  • “European Tax Controversies: Quis Custodiet Ipsos Custodes?” ECTJ, 2011-12, 1, 39-98 Quis Custodiet
  • “Belgian Inheritance Tax Rules Successfully Challenged Before the ECJ”, Tax Notes International, Dec. 5, 2011, 721-724. Halley
  • “London Conference Debates European, International Tax Issues”, Tax Notes International, Nov. 28, 2011, 627-631 Alumni Conference
  • “Portugal's Tax Treatment of Pension Funds Violates EU Law, ECJ Says”, Tax Notes International, Nov. 14, 2011, 461-464. Commission v Portugal (Pension Funds)
  • “French Dividend Tax Credit Rules Breach EU Law, ECJ Says”, Tax Notes International, Oct. 10, 2011, 133-136 Accor
  • “ECJ Rules German Business Tax Compatible With Interest and Royalty Directive”, Tax Notes International, Oct. 3, 2011, 55-57. Scheuten Solar Technology 
  • “ECJ Examines German Tax Credit Rules Again”, Tax Notes International, Sep. 19, 2011, 875-879 Meilicke 2
  • “Austria's Flawed R&D Tax Deduction Regime”, Tax Notes International, Aug.22, 2011, 603-606. Comm v Austria
  • “ECJ Pokes Holes in Portugal’s Tax Representative Rule”, Tax Notes International, June 27, 2011, 1006-1009. Comm v Portugal
  • “B.V.I. Companies Do Not Benefit From EU Tax Treatment, ECJ Says”, Tax Notes International, June 6, 2011, 772-775 Prunus
  • “Tax Avoidance and Abuse of EU Law”, (2010-11)11 ECTJ77-110. Avoidance and Abuse
  • “Nondeductibility of Annuity Breaches EU Law, ECJ Says”, Tax Notes International, May 2, 2011, 409-412. Schroder
  • “Portugal’s Tax Regularization Scheme In Breach of EU Law, ECJ Says”, Tax Notes International, May 2, 2011, 374-377. Commission v Portugal Tax Regularisation Scheme
  • “Belgian Inheritance Tax Rules Breach EU Law”, Tax Notes International, Apr. 25, 2011, 217-220. Missionswerk
  • "Lithuania Hosts Conference on Tax Competition”, Tax Notes International, Apr. 18, 2011,186-190. Lithuanian Conference
  • “European Tax Pecularities Highlighted at London Conference”, Tax Notes International, Apr. 11, 2011, 95-97. European Tax Pecularities
  • “Austrian Dividend Taxation Rules Are Partially Unacceptable, ECJ Says”, Tax Notes International, Mar. 21, 2011, 927-933. Haribo
  • "Greek Tax Exemptions Discriminatory, ECJ Says”, Tax Notes International, Feb. 21, 2011, 559-562. Commission v Greece
  • “EU Views on Tax Avoidance”, Tax Notes International, Feb. 14, 2011, 480-482. Avoir Fiscal
  • 2011 “ECJ Takes a Stand on ‘Abusive Practices’ in UK VAT Cases”, Tax Notes International, Feb. 7, 2011, 417-421. Weald Leasing and RBSD
  • “Luxembourg’s Rules on Investment Tax Credit Violate EU Law”, Tax Notes International, Jan. 24, 2011, 277-279. Tankreederei

2010 Publications

  • “Thailand Enacts Tax Incentives for Regional Operating Headquarters”, 2010 WTD 232-4. ROH
  • "ECJ’s Rimbaud Ruling Bolsters Mutual Assistance View”, Tax Notes International, Nov. 29, 2010, 648-651. Rimbaud
  • “Double Tax Conventions and Compliance with EU Law”, ECTJ, 11, 1, 93-159. Compliance
  • “Push for EU Fiscal Coordination Intensifies”, Tax Notes International, Nov. 1, 2010, 315-318. Fiscal Coordination
  • “Specialists Compare Notes at International Tax Conference”, Tax Notes International, Oct. 18, 2010, 161-164. London Alumni Tax Conference 2010
  • “European Commission’s Challenge Fails in Outbound Interest Case”, Tax Notes International, Sep. 13, 2010, 851-856 Commission v Portugal
  • “Swiss Must Pay Higher Hunting Taxes, ECJ Says”, Tax Notes International, Aug. 2, 2010, 333-336. Hengartner
  • “Belgian Municipal Tax Breaches EC Treaty, ECJ Says”, Tax Notes International, July 26, 2010, 240-243. Dijkman
  • “Spain’s Dividend Taxation Rules Breach EU Law”, Tax Notes International, July 19, 2010, 185-188. Spain Outbound Dividends
  • “No Excuses for German Gift Tax Rule”, Tax Notes International, June 28, 2010, 1021-1024. Mattner
  • “ECJ Sorts Out Deductibility of University Fees”, Tax Notes International, June 14, 2010, 870-874. Zanotti
  • “Hungarian Vocational Training Tax Rules Found Incompatible With EU Freedom of Establishment”, 2010 WTD 104/8. CIBA
  • “Double Tax Conventions and the European Union”, ECTJ, 10, 3, 71-116. Competence
  • “EU Adopts Recovery of Taxes Directive”, Tax Notes International, May 10, 2010, 475-478. Recovery of Taxes Directive
  • “Dutch Deduction Rules for Self-Employed Are Discriminatory, ECJ Says”, 2010 WTD 60-5 Gielen
  • “EU Tax Governance Policy Gets Boost From European Parliament”, 2010 WTD 46-5 Tax Governance
  • “Dutch Fiscal Unity Rules Receive Thumbs up from the ECJ”, Tax Notes International, Mar. 8, 2010, pp 835-838. X Holding
  • "UK Has New CFC Regime in the Pipeline" 2010 WTD 24-2 New CFC Regime
  • "ECJ Upholds Belgian Transfer Pricing Regime", 2010 WTD 19-1 SGI
  • "Italian Outbound Dividend Tax Rules Breach EU Law", Tax Notes International, January 18, 2010, 218-211 Commission v Italy

2009  Publications

  • "ECJ Finds German Pension Bonus Rules Discriminatory" , Tax Notes International, October 26, 2009, 269-272. Bonus
  • “Exit Taxes Post Cartesio”, The Tax Journal, 31 August 2009, 1-2.  Exit Taxes
  • “ECJ Upholds Belgian Dividend Tax Treatment”, Tax Notes International, 3 August 2009, 354-357. Damseaux
  • “ECJ Finds Finnish Withholding Tax Rules Unacceptable in Luxembourg SICAV Case”, Tax Notes International, 27 July 2009, 305-308.  Aberdeen Property
  • Tribunal Finds in Favor of Marks & Spencer, Tax Notes International, 1 June 2009, 739-74 Tribunal
  • “Cartesio: Moving a Company’s Seat Now Easier in the EU”, Tax Notes International, 23 March 2009, Cartesio
  • “German Loss Deduction and Reintegration Rules and the ECJ”, Worldwide Tax Daily, 20 March 2009, 2009 WTD 52-11. Krankenheim
  • “Taxation of Non-residents” The Tax Journal, 2 March 2009, 20-22   Non-residents
  • "Accessing EU Tax Advantages", International Tax Report, March 2009,6-8. Accessing
  • “Truck Center: A Lesson in Source vs. Residence Obligations in the EU”, Tax Notes International, 16 February 2009, 593-601. Truck Center
  • “Austrian Leasing Rules Incompatible with EC Treaty, ECJ Says”, Tax Notes International, 2 February 2009, 391-393.  Jobra
  • “National Treatment,” The Tax Journal, 26 January 2009, 22-23 National Treatment
  • Dutch Rental Income Loss Rules Illegal, ECJ Says, Tax Notes International, 5 January 2009, 36-39.  Renneberg

2008 Publications

  • “Freedom of Establishment Tax Jurisprudence: Avoir Fiscal Re-visited”, EC Tax Review 2008, 6, 259-275. Establishment Tax Jurisprudence
  • The Common Consolidated Corporate Tax Base (CCCTB) – Issues for Member States Opting Out and Third Countries: A critique and some in depth analysis, ECTJ 10/1 [2008] 1-14. CCCTB
  • “EU Tax Regulatory Framework”, The Tax Journal, (3 November 2008). EUTRF
  • “Limitation on Benefit (LoB) Clauses and the EU – Part II”, International Tax Report, November, 2008. LoB Part 2
  • “Limitation on Benefit (LoB) Clauses and the EU – Part I”, International Tax Report, October, 2008. LoB Part 1
  • “Dutch Inheritance Tax Rules Incompatible With EU Law, ECJ Says”, Tax Notes International, 6 October 2008, 20-23.  Arens-Sikken
  • “Taxation of Capital Gains”, The Tax Journal, 15 September 2008, 1-3. Capital gains
  • “French Profit Tax Rules Compatible With Directive, ECJ Says”, Tax Notes International, 1 September 2008, 724-727.  Banque Federative du Credit Mutuel
  • “ECJ Interprets Parent-Subsidiary Directive in Burda”, Tax Notes International, 11 August 2008, 471-473  Burda
  • “Dutch Dividend Tax Rules Found Partially Incompatible With EC Treaty”, Tax Notes International, 4 August 2008, 403-406  OESF
  • “Hungarian Tax Rule Violates EC Treaty, Advocate General says”, Tax Notes International, 4 August 2008,  394-397  Cartesio AGO
  • ECJ Rejects Advocate General's Advice in Case on German Loss Relief, 2008 WTD 123-2 (25 June 2008). Lidl Belgium
  • “ECJ Clarifies Issues Raised in Connection with U.K. Dividend Tax, CFC Rules”, 20 May 2008, 2008 WTD 98-1   CFC GLO
  • “ECJ Upholds Swedish Rules on Taxation of Beer, Wine”, Worldwide Tax Daily, 2008 WTD 74-4.  Commission v Sweden
  • Some ECJ Guidance on Abusive Tax Practices in the European Union, Tax Notes International, 21 April 2008, 241-245. Part Service
  • “EU Cross-border Loss Relief: Which View Will Prevail? Worldwide Tax Daily, 4 April 2008, 2008 WTD 66-3. Lidl Advocate General Opinion
  • “ECJ Overturns Belgian Thin Cap Rules”, Tax Notes International, 10 March 2008, 837-840.  NV Lammers & Van Cleeff
  • German Currency Loss Rules Incompatible With EU Law, ECJ Says, Worldwide Tax Daily, 2008 WTD 44-2. DEUTSCHE SHELL
  • "House of Lords Strikes Down UK Limitation Rules", Tax Notes International, 18 February 2008, 557-560. FLEMING
  • German Inheritance Tax Valuation Rules Incompatible With Free Movement of Capital, ECJ Says 5 February 2008, Worldwide Tax Daily, 2008 WTD 24-3. JAGER
  • ECJ Nixes German Transitional Income Tax Rules, Tax Notes International, 4 February 2008, 394-396. GRÖNFELDT
  • "Denial of Exemption for Cross-Border Services Unjust, ECJ Says", Tax Notes International, 28 January 2008, 328-331. JUNDT
  • Portugal's Capital Gains Tax Rules in Violation of EC Treaty, ECJ Rules, 16 January 2008, Worldwide Tax Daily, 2008 WTD 11-4 Hollmann
  • ECJ Strikes Down Dutch Taxation of Dividends, Tax Notes Int'l, 14 Jan 2008, pp. 103-106 Amurt
  • Swedish Tax Treatment of Third-Country Dividends, 9 January 2008, Worldwide Tax Daily, 2008 WTD 6-10. A Case WTD
  • French Rule Obstructs Free Movement of Capital, ECJ Concludes, Tax Notes International, 7 January 2008, 30-33. ELISA TNI

2007 Publications

  • The UK's CFC rules and the freedom of establishment: Cadbury Schweppes plc and its IFSC subsidiaries – tax avoidance or tax mitigation? EC Tax Review, 2007, 1, 13-33 Cadbury Schweppes EC Tax Review 2007
  • German CFC Rules held Compatible with EU Law, Tax Notes International, 24 December 2007, 1203-1207. Columbus Container TNI
  • Belgian Inheritance Tax Rules for Family Companies Incompatible with EC Treaty, ECJ Says, 7 November 2007, Worldwide Tax Daily, 2007 WTD 216-2. Geurts and Vogten WTD
  • A Failing Grade for Germany's Rules on School Fees, Tax Notes International, 29 October 2007, 483-487. Schwarz TNI
  • ECJ Looks at Danish Tax Rules Concerning Exchange of Shares, Tax Notes International, 1 October 2007, 29-31. Kofoed TNI
  • ECJ finds Luxembourg’s Treatment of Rental Losses Discriminatory, Tax Notes International, 20 August 2007, 712-715 TOS Luxembourg TNI
  • Finland’s Intra-group Financial Transfer Rules Compatible with EU Law, Tax Notes International, 13 August 2007, 634-638 TOS OY AA TNI
  • Belgian Cross-border Pension Rules Dealt Setback by ECJ, Tax Notes International, 30 July 2007, 410-413 Commission v Belgian Pensions
  • Festersen: Another New Fundamental Freedom? Tax Notes International, 2 July 2007, 51-54 TOS Festersen TNI
  • Holbock: Austrian Dividend Tax Rules found compatible with the EC Treaty, Tax Notes International, 11 June 2007, 1131-1134 TOS Holbock TNI
  • Third Country Denied Freedom of Establishment Rights in Lasertec, Tax Notes International, 4 June 2007, 990-993 TOS Lasertec TNI
  • Tax Harmonisation vs. Tax Coordination in Europe: Different Views, Tax Notes International, 21 May 2007, 811-814 TOS Tax Harmonisation vs. Coordination
  • Netherlands-US Air Transport Agreement won’t fly, ECJ says, Tax Notes International, 21 May 2007, 790-793 TOS Dutch Open Skies
  • ECJ and Taxation of Residents and Non-residents – Deduction of Expenses, Tax Notes International, 7 May 2007, 573-577 TOS Centro Equestre deduction of expenses
  • Thin Cap GLO and Third Country Rights: Which Freedom Applies? Tax Notes International, 23 April 2007, 371-375 TOS Thin Cap GLO
  • Further Thoughts on Rewe Zentralfinanz, Tax Notes International, 9 April 2007, 134-137 TOS Publication Rewe Zentralfinanz Migrant
  • Commission v Denmark: Can cohesion work as a justification? Tax Notes International, 2 April 2007, 43-46 TOS Publication Comm v Denmark
  • Dividend Taxation Post-Manninen: Shifting Sands or Solid Foundations? Tax Notes International, 5 March 2007, 887-918 TOS Dividend Taxation Post-Manninen

Publications Since 2001

  • The Implementation of the Interest and Savings Directive in the UK, Amsterdam: European Association of Tax Law Professors, 2006, 61 [URL]
  • Thailand (Co-author with P. Veraphong, T. Chanyapoon and P. Anantavipat), in P. Veraphong, T. Chanyapoon and P. Anantavipat (Editors), Tax Planning and Compliance in Asia, Volume 6, The Hague: Kluwer Law International, 2005, 2-300 to 26-900, ISBN: 9041124225 [URL]
  • Direito Tributario Europeu [2005] 19 Direito Tributário Atual 103-118, ISSN: 1415-8124 [URL]
  • Marks and Spencer v Halsey (HM Inspector of Taxes): Restriction, Justification and Proportionality [2006] 15(2) EC Tax Review 66-82, ISSN: 0928-2750 [URL]
  • Current & Quotable: From Avoir Fiscal to Marks & Spencer (Editor) [2006] 41 Tax Notes International 587-612, ISSN: 1058-3971 [URL]
  • The European Court of Justice, its D. Decision, Most-Favoured Nation Treatment and Double Tax Conventions: Comparability and Reciprocity, in S. van Thiel (Editor), The European Union's Prohibition of Discrimination, Most-Favoured-Nation Treatment and Tax Treaties: Opinions and Materials, Berlin: Confederation Fiscale Europeenne, 2006, 57-76 [URL]
  • Conference Report: Recent and Pending Cases at the ECJ on Direct Taxation, 13-15 October 2005 (Co-author with R. Fontana, S. Heidenbauer, M. Hofstätter, V. Metzler, P. Plansky and H. Schneeweiss [2006] 34(2) Intertax 112-119, ISSN: 0165-2826 [URL]
  • European Law of Taxation, in M. Lamb, A. Lymer, J. Freedman and S. James (Editors), Taxation: An Interdisciplinary Approach to Research, Oxford: Oxford University Press, 2005, 217-235, ISBN: 0199242933 [URL]
  • The ECJ, the 'D' case, double tax conventions and most favoured nations: Comparability and Reciprocity [2005] 14(4) EC Tax Review 190-201, ISSN: 0928-2750 [URL]
  • Grossbritannien: Verjahrung von ErstattungsansprUcken in Bezug auf EG-rechtswidrige Steuerregelungen (Co-author with R. Obser) [2005] 14(7) Internationales Steuerrecht 3-4, ISSN: 0942-6744 [URL]
  • Metallgesellschaft/Hoechst follow up: UK High Court rules that tax paid under a mistake of law can be recovered by Deutsche Morgan Grenfell (DMG) [2004] 1 Revista da Faculdade de Direito da Universidade do Porto 457, ISSN: 0035-0958 [URL]
  • Metallgesellschaft/Hoechst Die britische Forsetzung (Co-author with R. Obser) [2004] 3 Internationales Steuerrecht 85-87, ISSN: 0942-6744 [URL]

PhD Supervision

Tom is currently developing a team of doctoral research students from the EEA States to research EU Tax Law topics. Applications from interested PhD students are welcome and are considered throughout the year.

PhD students in 2013

Public engagement

November 2014

  • Speaker at, and organiser of, the 5th London Alumni International Tax Conference  

October 2014

  • Speaker at EU Tax Conference, Copenhagen, Denmark

August 2014

  • Keynote Speaker at the International Tax Conference, Mexico City

July 2014

June 2014

  • Speaker at, and organiser of, the 4th Summer Tax Programme (16-20 June)
  • Organiser and Chairman of the 3rd Annual BRICS Tax Conference, Centre for Commercial Law Studies, London (5 June)
  • Speaker at the Chartered Institute of Taxation London Branch on: Marks & Spencer Finally!
  • Co-chairman of a doctoral workshop on taxation for QMUL and University of Maastricht PhD candidates at the University of Maastricht, Netherlands

May 2014

  • Organiser of the Judicial Officers of Thailand Training Programme at CCLS
  • Visiting Lecturer at the Catholic University, Porto on European Taxation
  • Speaker at University of Padua, Italy on: Tax Avoidance & the ECJ
  • Speaker at the University of Nijmegen, Netherlands on: Tax Avoidance & the ECJ
  • Speaker at LAWIN, Vilnius on: Outbound Dividends and Outbound Interest Issues
  • Speaker at the University of Vilnius, Lithuania on: The Regulatory Framework for Tax in the EU
  • Speaker at the Supreme Administrative Court of Lithuania on: Outbound Dividends and Outbound Interest Issues
  • Speaker at Motieka & Audzevičius, Vilnius, Lithuania on: Outbound Dividends and Outbound Interest Issues- ACT IV LoB and Truck Center Re-visited

April 2014

March 2014

February 2014

January 2014

December 2013

  • Visiting lecturer at Chulalongkorn University, Bangkok - Business Law LLM Programme and Tax & Finance LLM Programme
  • Acted as Expert witness in Deutsche Bank v Thai Revenue Department, Tax Court of Thailand

November 2013

  • Organised Owner Managed Business Tax Conference at Centre for Commercial Law Studies, London

October 2013

  • Visiting Lecturer at the School of Advanced Study, University of London
  • Visiting Lecturer at the University of Vilnius, Lithuania
  • Organised the 4th London Alumni International Tax Conference – delivered a talk entitled: “Taxpayers may choose to structure their business so as to limit their tax liability
  • Delivered a talk at LAWIN, Vilnius, Lithuania, entitled: “BEPS: Some EU Law Comments
  • Delivered a talk at Motieka & Audzevičius entitled: “The ECJ and Legal Certainty: the Opinion of the Advocate General in FII GLO 3

September 2013

  • Organised an EU Tax Law Workshop on Remedies with Professor Alfredo Garcia Prats, Jean Monnet Professor in European Tax Law at the University of Valencia and Visiting Professor at CCLS, Summer 2013
  • Talk at Lincoln’s Inn Fields for the Chinese State Administration for Tax SAT Delegation entitled “How Tax is Regulated in the EU

August 2013

  • Delivered a talk for PWC, “World Experience Programme”, London on EU Tax Law

June 2013

  • CIOT London Branch Annual Talk – “EU Tax Cases Update”
  • Queen Mary, Centre for Commercial Law Studies, “Summer Tax Programme 2013 – Latin America”
  • Warwick University, External Examiner
  • CISI Tax Paper Examiner
  • ADIT Tax Paper Examiner

May 2013

  • Breakfast seminar on: “How Tax is Regulated in the EU” for Kromann Reumert, Copenhagen, Denmark
  • Seminar on: How Tax is Regulated in the EU”, Munich, Germany
  • Speaker at a major conference on “Tax Avoidance” at the University of Vilnius, Lithuania – talk entitled “The Interpretation of ECJ case law concerning tax avoidance by the UK Courts: Vodafone 2 and Thin Cap GLO”.

April 2013

  • Visiting lecturer at the University of Maastricht, Netherlands giving a talk entitled: “The Regulatory Framework for Tax in the EU”
  • Visiting professor at Chulalongkorn University, Bangkok, Thailand delivering a workshop on “Tax Avoidance”

March 2013

February 2013

  • Delivered a presentation on “Balance of Competence on Taxation” for Her Majesty’s Treasury and HMRC
  • Attended “Exit Taxes” – HMRC Presentation Afternoon
  • EU Tax Students Presentation Evening – “Cross-border Loss Relief”
  • Brussels – Lithuanian Presidency Update

January 2013

  • The 8th Annual Avoir Fiscal” EU Tax Conference – Talk entitled: Exit Taxes & the ECJ
  • Jean Monnet Conferences on “EU Law & Taxation”, University of Valencia, Spain – conducting two seminars on EU Tax Law.

November / December 2012

  • Visiting Professor at Chulalongkorn University, Bangkok, Thailand – teaching on the Business Law LLM programme and the Tax & Finance Programme and conducting a 1-day seminar on Tax Avoidance.
  • Organised an afternoon seminar on FATCA

October 2012

  • The 3rd London Alumni International Tax Conference - Talk entitled: The GAAR in the UK: Some EU Law Comments
  • Motieka & Audzevicius, Vilnius, Lithuania - Talk entitled: The Regulatory Framework for Tax in the EU
  • Queen Mary, School of Law Research Seminar Series (Taxation Seminar) - Talk delivered by Dr Wang Xia entitled: Introduction to China’s Tax System
  • Lawin, Vilnius, Lithuania - Talk entitled: The Regulatory Framework for Tax in the EU
  • University of Vilnius, Lithuania – delivered a seminar on the direct tax cases of the ECJ
  • Herbert Smith, London – Talk entitled: Recent ECJ Tax Cases Update

September 2012

  • The Supreme Administrative Court of Lithuania – Talk entitled: The Regulatory Framework for Tax in the EU
  • HMRC Annual Conference – Talk entitled – Recent ECJ Tax Cases Update
  • Received CIOT Fellowship

June 2012

  • Academy of European Law, Trier, Germany, Summer Tax Programme – Talk entitled: Introduction to the direct tax jurisprudence of the ECJ
  • CIOT, London branch - Annual talk entitled: Recent ECJ Tax Cases
  • Simmons & Simmons, London - Talk entitled: How tax is regulated in the EU

May 2012

  • European Judicial Training Group, Trier, Germany – Seminar on European Direct Taxation
  • BDO, European Tax Group, Annual Tax Conference, Hamburg, Germany – Seminar on the direct tax cases of the ECJ

April 2012

  • The Law Society, Tax Conference, Belo Horizonte, Brazil – Talk entitled: European Taxation of Individuals
  • FGV, Rio de Janeiro – Talk entitled: The Regulatory Framework for Tax in the EU
  • Rolim, Viotti & Leite Campos, Sao Paulo, Rio de Janeiro and Belo Horizonte: Annual Workshop Series
  • Brazilian-London Alumni Tax dinner, Sao Paulo, Brazil
  • University of Valencia – Talk entitled: The Regulatory Framework for Tax in the EU

March 2012

  • The 7th Annual EU Tax Students Conference – Talk entitled:  Justifications for National Tax Rules which restrict the Fundamental Freedoms
  • ICAEW “Tax Club” – Annual talk: Recent ECJ Tax Cases Update
  • Organised the 1st Annual Queen Mary, Customs Law Conference

February 2012

  • Organised the EU Tax Students’ Presentation Evening 2012
  • Steptoe & Johnson, Brussels – conducted a seminar on EU Tax Law

January 2012

  • The 7th Annual “Avoir Fiscal” EU Tax Conference – Talk entitled: Thin Cap GLO and CFC Reforms in the UK
  • Examiner at Cambridge University for Cambridge PhD student Mark Bowler-Smith

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