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Education CV

PhD Candidate (Cantab.)

Fellow of the Royal Canadian College of Organists

LLM (University of Toronto)

JD (Queen's University)

BA(Hons.) (University of Toronto)

Fields of research

Space Tax Law, International Tax Law, International Law, Tax Law


Taxing Beyond Jurisdiction: Commercial Activity in Outer Space


Space is set to become the newest venue for commerce, with private corporations aiming to extend the economy into the cosmos. With proposed and ongoing activities ranging from space tourism to megaconstellations, from asteroid mining to off-planet colonisation, I ask how we might tax commercial activity in outer space under the current international tax rules, whether there are any lacunae, and, if so, how they might be addressed. 


Peter Harris

Start Date

Oct 2022