番茄社区

Dr Ian Roxan

Dr Ian Roxan

Associate Professor of Law

番茄社区 Law School

Telephone
020-7955-7469
Room No
Cheng Kin Ku Building 6.13
Languages
English
Key Expertise
Taxation

About me

Ian Roxan (BA University of Toronto; LLB Osgoode Hall Law School, Toronto; MPhil and PhD Cambridge) has been a Lecturer in Law at 番茄社区 since 1995 and Senior Lecturer in Law since 2003. He is originally from Canada. He is a non-practising solicitor in England and is an Ontario (Canada) barrister and solicitor. His Cambridge PhD dissertation was in Economics, and examined the trust as an economic institution. He began his career practising trust and tax law with a firm in Toronto. He has also worked in the Tax Policy Branch of the Canadian Department of Finance, where he was involved in developing tax policy and drafting legislation for three Budgets. Until 1995 he practised with a large international law firm in Brussels. He specialised in international, European and US tax planning, European corporate law, and value added tax, looking at a wide range of issues. He has participated in tax reform projects in developing countries in Africa and Asia for the World Bank and the Harvard Law School International Tax Program. In 2000 he won the Wedderburn Prize for his article 'Assuring Real Freedom of Movement in Direct Taxation' in the Modern Law Review.

Administrative support: Law.Reception@lse.ac.uk

Books

Resolving Transfer Pricing Disputes: A Global Analysis (London: Cambridge University Press. 2012) (with Eduardo Baistrocchi)

Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents.