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Institute of Tax Law

PhD Programme

The Institute of Tax Law has a vibrant postgraduate research programme.  The Institute considers PhD students to be a central part of our research programme and essential to training the next generation of tax scholars.

Students pursuing a research degree at the Institute benefit from a vibrant academic community and have the opportunity to attend regular seminars and events. All students have access to the Queen Mary University of London Law Library and major electronic databases, as well as the library of the Institute of Advanced Legal Studies, University of London.

Current and recent PhD research projects include:

  • Whose Tax is it Anyway? Value Creation, Intangibles, and the Right to Tax the Income of Multinational Enterprises
  • The Implications of Cloud Computing and the Digitalisation of the Economy for the International Corporate Income Tax System
  • The Future of Tax Competition in an Era of Tax Transparency
  • Tax Coordination of Life Assurance Investment-Linked Policies in the European Union
  • International Corporate Taxation of MNEs in the Middle East and North Africa: The Challenges of Modernisation and Integration
  • Interaction of EU State Aid Rules and Tax Law: Towards a Sustainable Tax Rulings Framework
  • A Materialist Political Economy of Corporate Tax
  • Cross-Border Group Loss Relief in the European Union
  • The Recognition of the Effect of Passive Association on Controlled Transactions for Transfer Pricing Purposes
  • BRICS and International Tax Law

Individuals interested in pursuing a PhD at the Institute should contact the relevant academic to discuss their research proposal. Although we cannot guarantee that an offer will be made, discussion with an academic can help refine the research topic.

Find out more about the PhD programme.

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