Dr Ian Roxan

Dr Ian Roxan

Associate Professor of Law

Department of Law

Telephone
020-7955-7469
Room No
New Academic Building 7.25

About me

Ian Roxan (BA University of Toronto; LLB Osgoode Hall Law School, Toronto; MPhil and PhD Cambridge) has been a Lecturer in Law at LSE since 1995 and Senior Lecturer in Law since 2003. He is originally from Canada. He is a non-practising solicitor in England and is an Ontario (Canada) barrister and solicitor. His Cambridge PhD dissertation was in Economics, and examined the trust as an economic institution. He began his career practising trust and tax law with a firm in Toronto. He has also worked in the Tax Policy Branch of the Canadian Department of Finance, where he was involved in developing tax policy and drafting legislation for three Budgets. Until 1995 he practised with a large international law firm in Brussels. He specialised in international, European and US tax planning, European corporate law, and value added tax, looking at a wide range of issues. He has participated in tax reform projects in developing countries in Africa and Asia for the World Bank and the Harvard Law School International Tax Program. In 2000 he won the Wedderburn Prize for his article 'Assuring Real Freedom of Movement in Direct Taxation' in the Modern Law Review.

Administrative support: Amanda Tinnams

Books

Resolving Transfer Pricing Disputes: A Global Analysis (London: Cambridge University Press. 2012) (with Eduardo Baistrocchi)

Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents.

click here for publisher's site

External activities

Research interests

Ian’s current research interests extend to international taxation, including the implications of taxation for development; European taxation and the influence of the European Court of Justice; corporate taxation; value added tax, including the application of the EC VAT Directives, the theory of VAT and the comparative development of VAT internationally; and tax avoidance and its implications for the development of tax systems.

Teaching

Articles

 'Limits to globalisation: some implications for taxation, tax policy, and the developing world'. LSE law, society and economy working paper series, 3/2012 (2012)

'Interpreting exceptional VAT legislation: or, are there principles in Pringles?' B.T.R. 2010, 6, 699-716.

'Mobilx Ltd (In Administration) and others v HMRC: is this the end of fraudulent evasion of VAT?' B.T.R. 2010, 5, 492-500.

‘United Kingdom Country Report’ in G. Maisto (ed.), Tax Treaties and Domestic Law (Amsterdam: IBFD Publications, 2006)

‘Influence of Inflation’, in P. Essers and A. Rijkers (eds), The Notion of Income from Capital (Amsterdam: IBFD Publications, 2005) pp. 249-262

‘National Report United Kingdom’, in W. Schön (ed.), Tax Competition in Europe (Amsterdam: IBFD Publications, 2003) pp. 479-518

‘VAT Supplies of Services: A Definition in Search of a Meaning’, in A. Lymer and D. Salter (eds) Contemporary Issues in Taxation Research (Aldershot: Ashgate, 2003) pp. 169-200

‘General Anti-Avoidance in the United Kingdom’, in H. Erlichman (ed.), Tax Avoidance in Canada: The General Anti-Avoidance Rule (Toronto: Irwin Law, 2002) pp. 83-115

‘A limit on the purposive interpretation of VAT directives – Belgocodex v. Belgium’ [2000] British Tax Review 585-90

‘Assuring Real Freedom of Movement in Direct Taxation’ (2000) 63 Modern Law Review 831-76