Dr Ian Roxan

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.

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.

Publications

Teaching

LL293 Tax and Tax Avoidance

LL4AY International Tax Systems

LL4AZ Taxation of Multinational Enterprises: Transfer Pricing

LL4CG Tax Policy and Design

LL4CH Taxation of Transactions

LL4Z1 Business Taxation

LL4Z2 Principles of Taxation and Tax Disputes

Engagement and Impact

• Ian provides consulting advice on taxation matters regularly for the European Commission, HM Treasury and HM Revenue and Customs.
• He is a member of the European Association of Tax Law Professors , the International Fiscal Association (British Branch) and the Institute for Fiscal Studies.