Roxan, Ian


Dr Ian Roxan  

Department

Position held

Department of Law

Senior Lecturer in Law

Experience keywords:

civil law countries; trusts; taxation; corporate finance; international taxation; trustee investments; EU VAT; corporate taxation; European taxation; stamp duty; tax policy

Research summary > [Click to expand]

Dr Roxan’s current research interests extend to international taxation, including the implications of taxation for development; European taxation and the influence of the European Court of Justice; corporate taxation; value added tax, including the application of the EC VAT Directives, the theory of VAT and the comparative development of VAT internationally; and tax avoidance and its implications for the development of tax systems.

Sectors and industries to which research relates:

Financial ServicesLaw

Languages:

French [Spoken: Fluent, Written: Intermediate]; German [Spoken: Basic, Written: Basic]

Media experience:

RadioTV

Contact Points

LSE phone number:

+44 (0)20 7955 7469

Publications

The following references are sourced from LSE Research Online|. References that are linked lead to the full text.

2012

Baistrocchi, Eduardo and Roxan, Ian, (eds.) (2012) Resolving transfer pricing disputes: a global analysis. Cambridge University Press, Cambridge, UK. ISBN 9781107026599

Roxan, Ian (2012) Transfer pricing disputes in the United Kingdom. In: Baistrocchi, Eduardo and Roxan, Ian, (eds.) Resolving transfer pricing disputes: a global analysis. Cambridge University Press , Cambridge, UK, pp. 303-355. ISBN 9781107026599

Roxan, Ian (2012) Limits to globalisation: some implications for taxation, tax policy, and the developing world. LSE law, society and economy working paper series, 3/2012. Law Department, London School of Economics and Political Science, London, UK

2010

Rahman, Kazi and Roxan, Ian (2010) Mobilx Ltd (in administration) and others v HMRC: is this the end of fraudulent evasion of VAT? British tax review, 2010 (5). pp. 492-500. ISSN 0007-1870

Roxan, Ian (2010) Interpreting exceptional VAT legislation: or, are there principles in Pringles? British tax review, 2010 (6). pp. 699-716. ISSN 0007-1870

2007

Roxan, Ian (2007) General anti-avoidance in the United Kingdom. In: Erlichman, H., (ed.) Tax avoidance in Canada: the general anti-avoidance rule. Irwin Law, Canada, pp. 83-115. ISBN 155221060X

2006

Roxan, Ian (2006) United Kingdom country report. In: Maisto, Guglielmo, (ed.) Tax treaties and domestic law. IBFD Publications, Amsterdam, The Netherlands. ISBN 9789076078922

2005

Roxan, Ian (2005) Imputed income. In: Essers, Peter and Rijkers, Arie, (eds.) The notion of income from capital. IBFD, pp. 223-248. ISBN 9789076078816

Roxan, Ian (2005) Influence of inflation. In: Essers, P. and Rijkers, A., (eds.) The notion of income from capital. IBFD Publications, Amsterdam, Netherlands, pp. 249-262. ISBN 9076078815

Roxan, Ian (2005) Inflation. In: Essers, Peter and Rijkers, Arie, (eds.) The notion of income from capital. IBFD Publications, pp. 249-262. ISBN 9789076078816

2003

Roxan, Ian (2003) National report United Kingdom. In: Schön, W., (ed.) Tax Competition in Europe. IBFD Publications, Amsterdam, Netherlands, pp. 479-518. ISBN 9076078556

Roxan, Ian (2003) National report: United Kingdom. In: Schön, Wolfgang, (ed.) Tax competition in Europe. IBFD Publications, pp. 479-518. ISBN 9789076078557

Roxan, Ian (2003) VAT supplies of services: a definition in search of a meaning. In: Lymer, Andy and Salter, David, (eds.) Contemporary issues in taxation research. Ashgate, Aldershot, UK, pp. 169-200. ISBN 0754631427

2002

Roxan, Ian (2002) Italy-United Kingdom tax treaty: the British perspective. In: Garbarino, Carlo, (ed.) Le Convenzioni dell'Italia in Materia di Imposte su Reddito e Patrimonio. EGEA, Italy. ISBN 8823807719

2000

Roxan, Ian (2000) A limit on the purposive interpretation of VAT directive. British tax review, pp. 585-590. ISSN 0007-1870

Roxan, Ian (2000) Assuring real freedom of movement in EU direct taxation. Modern law review, pp. 831-876. ISSN 0026-7961

LSE Research Online is the primary resource for references to publications. For queries or updates please email the LSE Research Online team at lseresearchonline@lse.ac.uk|.

Expert Image

Personal website

Awards

Modern Law Review Wedderburn Prize 2000

Short bio >

Ian Roxan (BA University of Toronto; LLB Osgoode Hall Law School, Toronto; MPhil and PhD Cambridge) has been a Lecturer in Law at LSE 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.

 

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