Corporate Tax, International Tax, Comparative Tax
CV / Biography
Peter A. Harris is a solicitor whose primary academic interest is in tax law. He is a Professor in Tax Law at the Faculty of Law of the University of Cambridge, United Kingdom and Director of Studies and Fellow of Churchill College. He earned a Doctorate of Philosophy and a Master of Laws from the University in 1996 and 1992 respectively (Darwin College), as well as a Bachelor of Laws (Honours) from the University of Queensland in 1991. Previously, Prof Harris was a Senior Lecturer at the Law Faculty of the University of Sydney. From January 1999 until July 2000 he served in the Washington D.C. based position of Technical Assistance Advisor for the Legal Department of the International Monetary Fund where he engaged in drafting income tax laws for developing countries. He continues to advise for the IMF as an external consultant. He has taught tax law (mainly as a visiting professor) at numerous universities including the University of Georgetown, the University of Sydney, the University of Leiden, Ecole Nationale des Ponts et Chaussées (Paris), the University of Florida, the University of Pretoria, the University of Auckland, the University of Melbourne, the Vienna University of Economics and Business, Utrecht University, the Norwegian School of Management, the Queensland University of Technology and London University. ProfProf Harris has had a consultancy arrangement with KPMG London since 2001. Since 2013 he has acted as a consultant for the Financing for Development Office of the UN.
Prof Harris is the author of numerous books, contributions to books and refereed articles. In particular, he is the author of Corporate Tax Law: Structure, Policy and Practice (2013: CUP); International Commercial Tax (2010: CUP); Contributing author, Comparative Income Taxation, 3rd Ed (2010: Kluwer); Editor & contributing author, Comparative Perspectives on Revenue Law (2008: CUP); Income Tax in Common Law Jurisdictions to 1820 (2006: CUP), Metamorphosis of the Australasian Income Tax (2002: ATRF) and Corporate/Shareholder Income Taxation and Allocating Taxing Rights Between Countries: A Comparison of Imputation Systems (1996: IBFD). An abridged version of the latter book won the International Fiscal Association's Mitchell B. Carroll prize presented at the Association's 50th Congress. That version was also awarded a Yorke Prize by the University of Cambridge. Prof Harris is the Director of the Centre for Tax Law at the Law Faculty of the University of Cambridge. He is the Academic Editor of the Cambridge Tax Law Series (CUP) and Assistant Editor (International) for the British Tax Review.