University of Cambridge, Faculty of Law

Professor Peter Harris

Email
Faculty Contact Details

Room

 : F11a

Tel

 : (3)30069

College Contact Details

Room

 : 49A

Tel

 : (3)36189

Associated Lecturers

Churchill College

Carpenter, Registered Builder, Solicitor

Professor of Tax Law

Interests

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 Reader at the Faculty of Law of the University of Cambridge, United Kingdom and a Tutor, 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, Dr 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. Dr Harris has had a consultancy arrangement with KPMG London since 2001.

 

Dr 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. Dr 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.

Lecturing & Supervising
Tripos
LLM
MCL
Publications
Books

Publication 3916 Corporate Tax Law (Cambridge University Press, 597 pages)

Publisher Cambridge University Press, 597 pages
Published Apr 2013
ISBN 13 978-1-107-03353-5
ISBN 13 978-1-107-03353-5
Link http://www.cambridge.org/co/academic/subjects/law/taxation-l...
Available at heffers
http://bookshop.blackwell.co.uk/jsp/welcome.jsp?alumni=A1039&isbn=978-1-107-03353-5

Publication 782 Comparative Income Taxation (Contributing author) (The Hague: Kluwer Law International (471 pages)) 2nd Edition

Publisher The Hague: Kluwer Law International (471 pages)
Published Jun 2004
ISBN 10 9041122907
Co Authors Principal authors, Hugh J. Ault, Brian J. Arnold
Available at heffers
http://bookshop.blackwell.co.uk/jsp/welcome.jsp?alumni=A1039&isbn=9041122907
Articles
Book Chapters

Publication 3921 "Enterprise income tax" in Kooijman, K. & H. Shaochu (Ed), China Tax Reform (IBFD), pp. 241-444

Publisher IBFD
Pages 241-444
Published Jun 2004
ISBN 10 90-76078-67-X
Authors Kooijman, K. & H. Shaochu (Ed)
Available at heffers
http://bookshop.blackwell.co.uk/jsp/welcome.jsp?alumni=A1039&isbn=90-76078-67-X
Reports

Publication 766 "The Symmetrica Income Tax Act 20** and Commentary (105,000 words)" (International Monetary Fund, Sep 2000) A model income tax law commissioned and peer reviewed by the Legal Department of the International Monetary Fund, completed June 2000, published on the Fund's Internet site on 29 September 2000

Body/Insitution International Monetary Fund
Reference Number A model income tax law commissioned and peer reviewed by the Legal Department of the International Monetary Fund, completed June 2000, published on the Fund's Internet site on 29 September 2000
Published Sep 2000
Link http://www.imf.org/external/np/leg/tlaw/2000/eng/sym.htm...
Conference Papers
Documents, Handouts and Articles

Microsoft Word 2007 WP12 and Article 10 ATF 2000 last updated on 8th Feb 2014

Conference Papers (5 items)

Miscellaneous (1 items)

Microsoft Word 2007 Corporate Tax Law Postscript last updated on 18th Apr 2013

Presentations, Audio Recordings and Videos

Pictures (5 items)

Image QC Dinner 5 last updated on 28th Nov 2013

Image QC Dinner 4 last updated on 28th Nov 2013

Image QC Dinner 3 last updated on 28th Nov 2013

Image QC Dinner 2 last updated on 28th Nov 2013

Image QC Dinner 1 last updated on 28th Nov 2013