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Professor Peter Harris's picture

Email

pah1007@cam.ac.uk

Faculty Contact Details

Room: F12

Tel: (3)30069

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 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.

Publications

 

Books

"Corporate Tax Law" (Cambridge University Press)

Publisher:
Cambridge University Press
ISBN 13:
978-1-107-03353-5
Published Apr 2013

"International Commercial Tax" (Cambridge University Press)

Co-Author/s:
JDB Oliver
Publisher:
Cambridge University Press
ISBN 13:
9780521853118
Published Jul 2010

"Comparative Income Taxation (Contributing Author)" (Kluwer Law International) 3rd Edition

Co-Author/s:
H. Ault, B. Arnold
Publisher:
Kluwer Law International
ISBN 13:
978-90-411-3204-8
Published Jan 2010

"Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley" (Cambridge University Press)

Co-Author/s:
David Oliver
Publisher:
Cambridge University Press
ISBN 13:
9780521887779
Published Jun 2008

"Income Tax in Common Law Jurisdictions to 1820" (Cambridge University Press)

Publisher:
Cambridge University Press
ISBN:
0521870836
ISBN 13:
9780521870832
Published Oct 2006

"Comparative Income Taxation (Contributing author)" (Kluwer Law International) 2nd Edition

Co-Author/s:
Principal authors, Hugh J. Ault, Brian J. Arnold
Publisher:
Kluwer Law International
ISBN:
9041122907
Published Jun 2004

"Metamorphosis of the Australasian Income Tax: 1866-1922" (Australian Tax Research Foundation Research Study No. 37)

Publisher:
Australian Tax Research Foundation Research Study No. 37
ISBN:
0 949-482-757
Published Feb 2002

"Corporate/Shareholder Income Taxation and Allocating Taxing Rights Between Countries: A Comparison of Imputation Systems" (IBFD)

Publisher:
IBFD
Published Dec 1996

Articles

"Company, person, body of persons, entity: What's the difference and why?" [2011] British Tax Review, No. 2, pp. 188-209

Citation:
[2011] British Tax Review, No. 2, pp. 188-209
Published: Apr 2011

"Cross-Border Dividend Taxation in the 21st Century: The [Ir]relevance of Tax Treaties" [2010] British Tax Review, No. 6, pp. 573-88

Citation:
[2010] British Tax Review, No. 6, pp. 573-88
Published: Dec 2010

"Fair in Love but not Taxation: English Origins of the Australasian General Anti-Avoidance Rule" Bulletin for International Taxation (February/March 2007), Part I: Volume 61, No. 2, pp. 65-83, Part II: Volume 61, No. 3, pp. 109-25

Citation:
Bulletin for International Taxation (February/March 2007), Part I: Volume 61, No. 2, pp. 65-83, Part II: Volume 61, No. 3, pp. 109-25
Published: Mar 2007

"Working Party Twelve and Article 10 of the 1963 OECD Model (61,500 words)" Australian Tax Forum, Volume 15, Number 1, 2000, pp 1-72, Number 2, 2000, pp 75-224

Citation:
Australian Tax Forum, Volume 15, Number 1, 2000, pp 1-72, Number 2, 2000, pp 75-224
Published: Mar 2000

"An Historic View of the Principle and Options for Double Tax Relief (12,500 words)" British Tax Review, 1999, No. 6, p. 469 cited in Tiley, J. (2000), Revenue Law, 4th Edition (Portland: Hart Publishing) pp 1090 and 1091

Citation:
British Tax Review, 1999, No. 6, p. 469 cited in Tiley, J. (2000), Revenue Law, 4th Edition (Portland: Hart Publishing) pp 1090 and 1091
Published: Dec 1999

"Corporate Tax Reform Down-Under: Maybe Not the Full Monty But..." (15,000 words)" Bulletin for International Fiscal Documentation, Volume 53, Number 6, June 1999, p. 249

Citation:
Bulletin for International Fiscal Documentation, Volume 53, Number 6, June 1999, p. 249
Published: Jun 1999

"Will Australia Go "The Full Monty"? Assessing Proposed Changes to Australia's Corporate Income Tax System (14,000 words)" Bulletin for International Fiscal Documentation, Volume 52, Number 11, November 1998, p. 478

Citation:
Bulletin for International Fiscal Documentation, Volume 52, Number 11, November 1998, p. 478
Published: Nov 1998

"Dividend Streaming (9,000 words)" Australian Tax Review, Volume 27, Number 3, September 1998, p. 132

Citation:
Australian Tax Review, Volume 27, Number 3, September 1998, p. 132
Published: Sep 1998

"Australia's General Anti-avoidance Rule: Part IVA Has Teeth But Are Some Missing (8,500 words)" British Tax Review, No. 2, 1998, p. 124

Citation:
British Tax Review, No. 2, 1998, p. 124
Published: Jun 1998

"An International Comparison of Flow Through Regimes: How Does New Zealand's New Regime Rate? (18,000 words)" Bulletin for International Fiscal Documentation, Volume 52, Number 3, March 1998, p. 102

Citation:
Bulletin for International Fiscal Documentation, Volume 52, Number 3, March 1998, p. 102
Published: Mar 1998

"The Taxation of Transnational Corporate Income Under the Composite Tax Principle: Assessing the BIE Proposal for Offshore Dividend Streaming (18,500 words)" Australian Tax Forum, Volume 13, Number 4, 1997, p. 453

Citation:
Australian Tax Forum, Volume 13, Number 4, 1997, p. 453
Published: Dec 1997

"The UK's foreign income dividend scheme: a damage assessment (12,000 words)" British Tax Review, No. 2, 1997, p. 82

Citation:
British Tax Review, No. 2, 1997, p. 82
Published: Jun 1997

"Asia-Pacific: Neutralizing the Imputation Systems (12,000 words)" Asia-Pacific Tax Bulletin, Vol. 3, Number 6, June 1997, p. 164

Citation:
Asia-Pacific Tax Bulletin, Vol. 3, Number 6, June 1997, p. 164
Published: Jun 1997

"Passing Corporate Foreign Tax Credits to Shareholders: Lessons from the UK's FID Scheme (7,000 words)" Australian Tax Forum, Volume 11, No.2, 1995

Citation:
Australian Tax Forum, Volume 11, No.2, 1995
Published: Jun 1995

"Private Tax Rulings: An Advanced System (7,000 words)" Australian Tax Review, Volume 23, Number 1, March 1994

Citation:
Australian Tax Review, Volume 23, Number 1, March 1994
Published: Mar 1994

"Australia's New F.I.F. Regime: an International Comparison (10,500 words)" Bulletin for International Fiscal Documentation, Volume 47, Number 11, November 1993

Citation:
Bulletin for International Fiscal Documentation, Volume 47, Number 11, November 1993
Published: Nov 1993

"Stapled Stock: Are Australia's Dividend Streaming Provisions Too Wide (7,500 words)" Australian Tax Review, Vol. 22, No. 3, September 1993

Citation:
Australian Tax Review, Vol. 22, No. 3, September 1993
Published: Sep 1993

"The Ramsay Principle: Does it now Apply in Australia? (11,000 words)" University of Queensland Law Journal, Vol. 17, No. 2, 1993, p. 204

Citation:
University of Queensland Law Journal, Vol. 17, No. 2, 1993, p. 204
Published: Jun 1993

Book Chapters

"Taxation of residents on foreign source income" in A. Trepelkov, H. Tonino, D. Halka, UN Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries (United Nations) (Ed), pp. 109-171

Publisher:
United Nations
Pages:
109-171
Co-Author/s:
A. Trepelkov, H. Tonino, D. Halka
Published Jun 2013

"The CCCTB GAAR: A Toothless Tiger or Russian Roulette" in D. Weber, CCCTB Selected Issues (Kluwer Law International) (Ed), pp. 271-297

Publisher:
Kluwer Law International
Pages:
271-297
ISBN 13:
978-90-411-3872-9
Co-Author/s:
D. Weber
Published May 2012

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

Publisher:
IBFD
Pages:
241-444
Co-Author/s:
Kooijman, K. & H. Shaochu
Published Jun 2004

Conference Papers

"A 200-page Income Tax Constitution for the UK? - Slides" (Celebrating the End of the Rewrite)

Conference:
Celebrating the End of the Rewrite
Published: Oct 2010

"A 200-page Income Tax Constitution for the UK? - Notes" (Celebrating the End of the Rewrite)

Conference:
Celebrating the End of the Rewrite
Published: Oct 2010

Reports

The Symmetrica Income Tax Act 20** and Commentary (105,000 words)

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
Body / Institution:
International Monetary Fund
Published: Sep 2000