dm963@cam.ac.uk
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
Research centres and interest groups
Taxing Beyond Jurisdiction: Commercial Activity in Outer Space
Summary
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.
Supervisors
Peter Harris
Start Date
Oct 2022
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