Project 1: Comparative Income Tax Law in Developing Countries: Origins and Structures

Income tax laws of developing countries often reflect an influence from former colonial powers or technical assistance by international organisations. My PhD research shows that these laws often lack clarity and do not satisfactorily deal with issues that arise in a modern society. This project aims to compare how these laws deal with certain fundamental issues that any income tax law has to deal with and identify main sources of ambiguity in these laws. Existing comparative tax law works focus primarily on developed and G20 countries. This project aims to reduce that gap.

Project 2: The Doctrine of Economic Duress and International Tax Standard-Setting

In English contract law, the doctrine of economic duress suggests that, where one party uses superior economic power in an "illegitimate" manner to coerce the other party to agree to a particular set of terms, the validity of those terms may be undermined. This project does not attempt to prove that economic duress has occurred in international tax standard-setting. Rather, it uses this contract law doctrine as a point of reference to provide new perspectives to view international tax standard-setting.