Tom O'Shea , MA, LLM (Tax), MPhil, PhD

Lecturer in Tax Law

Location: The Centre for Commercial Law Studies
email: t.o'shea@qmul.ac.uk
Phone: +44 (0)20 7882 8100

Dr Tom O’Shea is a member of the Centre for Commercial Law Studies (CCLS) and a Tax Consultant. He teaches on the EU Tax Law, International Tax Law, and Tax Principles and Concepts courses on the Queen Mary LLM Programme.

His special interests are extensive covering all UK taxes, EU and International Tax law, policy reform, and tax research. He has also lectured and conducted tax seminars at a number of other institutions around the world including the International Tax Academy and Summer Tax Programme of the IBFD, Amsterdam, The Netherlands; the LLM Tax Programme of the University of Vienna; the Academy of European Law, Trier, Germany; ATAX, University of New South Wales, Sydney, Australia; the Universidad Torcuato di Tella, Buenos Aires, Argentina; the University of Sao Paulo and Fundacao Getulio Vargas, Sao Paulo and Rio de Janeiro, Brazil and at the Institute of Advanced Legal Studies, London.

Tom has published a leading book on EU Tax Law issues entitled “EU Tax Law and Double Tax Conventions” and writes regularly for Tax Notes International and Worldwide Tax Daily electronic journals, and contributes also to EC Tax Journal and EC Tax Review. In 2008, he was appointed a co-editor of Informa’s International Tax Report and as a correspondent for the Kluwer tax journal entitled Highlights and Insights on European Taxation.

Tom has conducted workshops in EU Tax Law for Her Majesty’s Treasury and for Her Majesty’s Revenue and Customs. He has also conducted training seminars and workshops for tax partners at leading accounting firms in the UK and for staff at the European Court of Justice in Luxembourg. He is an annual speaker at the CIOT London branch monthly meetings on the topic of “Recent ECJ cases” and organises two leading Conferences on EU Tax Law: the annual “Avoir Fiscal” Anniversary Conference (held at the end of January) and the annual EC Tax Students’ Conference (kindly sponsored by Key Haven Publications plc publishers of the EC Tax Journal) held in late March. In 2010, Tom conducted a series of thirteen “EU Tax Seminars” and his book based on these lunchtime talks entitled European Tax Issues 2011 will be published in early 2011.

Tom is the co-author of the CCH Thailand Volume of Tax Planning and Compliance in Asia (updated twice annually), the leading English language textbook on Thai Tax Law now in its seventh year. He maintains a keen interest in the tax law of Thailand and conducts annual seminars in International Tax Law for practitioners in Bangkok on behalf of Chulalongkorn University. He is also a visiting lecturer at Chulalongkorn University, Bangkok, Thailand where he teaches International Tax Law on the Business LLM Programme. In 2008, he acted as a Consultant in relation to the reform of the Thai Revenue Code and in December 2009 he delivered a one-day seminar on international tax law for judges of the Thai Tax Court.

Tom is a member of the Society of Legal Scholars, the British Institute of International and Comparative Law, the Association of European Lawyers, the International Bar Association and is an Examiner for a leading taxation organisation and the Securities and Investment Institute. In May 2010, Tom was appointed a member of the European Science Foundation’s Pool of Reviewers.

Publications:

Books

EU Tax Law and Double Tax Conventions, (Avoir Fiscal Limited, London. 2008), ISBN: 978-0-955916403.

Order direct from the author: t.o’shea@qmul.ac.uk or from Blackwell

2011 Publications

  • “Austria's Flawed R&D Tax Deduction Regime”, Tax Notes International, Aug.22, 2011, 603-606. Comm v Austria
  • “ECJ Pokes Holes in Portugal’s Tax Representative Rule”, Tax Notes International, June 27, 2011, 1006-1009. Comm v Portugal
  • “B.V.I. Companies Do Not Benefit From EU Tax Treatment, ECJ Says”, Tax Notes International, June 6, 2011, 772-775 Prunus
  • “Tax Avoidance and Abuse of EU Law”, (2010-11)11 ECTJ77-110. Avoidance and Abuse
  • “Nondeductibility of Annuity Breaches EU Law, ECJ Says”, Tax Notes International, May 2, 2011, 409-412. Schroder
  • “Portugal’s Tax Regularization Scheme In Breach of EU Law, ECJ Says”, Tax Notes International, May 2, 2011, 374-377. Commission v Portugal Tax Regularisation Scheme
  • “Belgian Inheritance Tax Rules Breach EU Law”, Tax Notes International, Apr. 25, 2011, 217-220. Missionswerk
  • "Lithuania Hosts Conference on Tax Competition”, Tax Notes International, Apr. 18, 2011,186-190. Lithuanian Conference
  • “European Tax Pecularities Highlighted at London Conference”, Tax Notes International, Apr. 11, 2011, 95-97. European Tax Pecularities
  • “Austrian Dividend Taxation Rules Are Partially Unacceptable, ECJ Says”, Tax Notes International, Mar. 21, 2011, 927-933. Haribo
  • "Greek Tax Exemptions Discriminatory, ECJ Says”, Tax Notes International, Feb. 21, 2011, 559-562. Commission v Greece
  • “EU Views on Tax Avoidance”, Tax Notes International, Feb. 14, 2011, 480-482. Avoir Fiscal
  • 2011 “ECJ Takes a Stand on ‘Abusive Practices’ in UK VAT Cases”, Tax Notes International, Feb. 7, 2011, 417-421. Weald Leasing and RBSD
  • “Luxembourg’s Rules on Investment Tax Credit Violate EU Law”, Tax Notes International, Jan. 24, 2011, 277-279. Tankreederei

2010 Publications

  • “Thailand Enacts Tax Incentives for Regional Operating Headquarters”, 2010 WTD 232-4. ROH
  • "ECJ’s Rimbaud Ruling Bolsters Mutual Assistance View”, Tax Notes International, Nov. 29, 2010, 648-651. Rimbaud
  • “Double Tax Conventions and Compliance with EU Law”, ECTJ, 11, 1, 93-159. Compliance
  • “Push for EU Fiscal Coordination Intensifies”, Tax Notes International, Nov. 1, 2010, 315-318. Fiscal Coordination
  • “Specialists Compare Notes at International Tax Conference”, Tax Notes International, Oct. 18, 2010, 161-164. London Alumni Tax Conference 2010
  • “European Commission’s Challenge Fails in Outbound Interest Case”, Tax Notes International, Sep. 13, 2010, 851-856 Commission v Portugal
  • “Swiss Must Pay Higher Hunting Taxes, ECJ Says”, Tax Notes International, Aug. 2, 2010, 333-336. Hengartner
  • “Belgian Municipal Tax Breaches EC Treaty, ECJ Says”, Tax Notes International, July 26, 2010, 240-243. Dijkman
  • “Spain’s Dividend Taxation Rules Breach EU Law”, Tax Notes International, July 19, 2010, 185-188. Spain Outbound Dividends
  • “No Excuses for German Gift Tax Rule”, Tax Notes International, June 28, 2010, 1021-1024. Mattner
  • “ECJ Sorts Out Deductibility of University Fees”, Tax Notes International, June 14, 2010, 870-874. Zanotti
  • “Hungarian Vocational Training Tax Rules Found Incompatible With EU Freedom of Establishment”, 2010 WTD 104/8. CIBA
  • “Double Tax Conventions and the European Union”, ECTJ, 10, 3, 71-116. Competence
  • “EU Adopts Recovery of Taxes Directive”, Tax Notes International, May 10, 2010, 475-478. Recovery of Taxes Directive
  • “Dutch Deduction Rules for Self-Employed Are Discriminatory, ECJ Says”, 2010 WTD 60-5 Gielen
  • “EU Tax Governance Policy Gets Boost From European Parliament”, 2010 WTD 46-5 Tax Governance
  • “Dutch Fiscal Unity Rules Receive Thumbs up from the ECJ”, Tax Notes International, Mar. 8, 2010, pp 835-838. X Holding
  • "UK Has New CFC Regime in the Pipeline" 2010 WTD 24-2 New CFC Regime
  • "ECJ Upholds Belgian Transfer Pricing Regime", 2010 WTD 19-1 SGI
  • "Italian Outbound Dividend Tax Rules Breach EU Law", Tax Notes International, January 18, 2010, 218-211 Commission v Italy

2009  Publications

  • "ECJ Finds German Pension Bonus Rules Discriminatory" , Tax Notes International, October 26, 2009, 269-272. Bonus
  • “Exit Taxes Post Cartesio”, The Tax Journal, 31 August 2009, 1-2.  Exit Taxes
  • “ECJ Upholds Belgian Dividend Tax Treatment”, Tax Notes International, 3 August 2009, 354-357. Damseaux
  • “ECJ Finds Finnish Withholding Tax Rules Unacceptable in Luxembourg SICAV Case”, Tax Notes International, 27 July 2009, 305-308.  Aberdeen Property
  • Tribunal Finds in Favor of Marks & Spencer, Tax Notes International, 1 June 2009, 739-74 Tribunal
  • “Cartesio: Moving a Company’s Seat Now Easier in the EU”, Tax Notes International, 23 March 2009, Cartesio
  • “German Loss Deduction and Reintegration Rules and the ECJ”, Worldwide Tax Daily, 20 March 2009, 2009 WTD 52-11. Krankenheim
  • “Taxation of Non-residents” The Tax Journal, 2 March 2009, 20-22   Non-residents
  • "Accessing EU Tax Advantages", International Tax Report, March 2009,6-8. Accessing
  • “Truck Center: A Lesson in Source vs. Residence Obligations in the EU”, Tax Notes International, 16 February 2009, 593-601. Truck Center
  • “Austrian Leasing Rules Incompatible with EC Treaty, ECJ Says”, Tax Notes International, 2 February 2009, 391-393.  Jobra
  • “National Treatment,” The Tax Journal, 26 January 2009, 22-23 National Treatment
  • Dutch Rental Income Loss Rules Illegal, ECJ Says, Tax Notes International, 5 January 2009, 36-39.  Renneberg

2008 Publications

  • “Freedom of Establishment Tax Jurisprudence: Avoir Fiscal Re-visited”, EC Tax Review 2008, 6, 259-275. Establishment Tax Jurisprudence
  • The Common Consolidated Corporate Tax Base (CCCTB) – Issues for Member States Opting Out and Third Countries: A critique and some in depth analysis, ECTJ 10/1 [2008] 1-14. CCCTB
  • “EU Tax Regulatory Framework”, The Tax Journal, (3 November 2008). EUTRF
  • “Limitation on Benefit (LoB) Clauses and the EU – Part II”, International Tax Report, November, 2008. LoB Part II
  • “Limitation on Benefit (LoB) Clauses and the EU – Part I”, International Tax Report, October, 2008. LoB Part 1
  • “Dutch Inheritance Tax Rules Incompatible With EU Law, ECJ Says”, Tax Notes International, 6 October 2008, 20-23.  Arens-Sikken
  • “Taxation of Capital Gains”, The Tax Journal, 15 September 2008, 1-3. Capital gains
  • “French Profit Tax Rules Compatible With Directive, ECJ Says”, Tax Notes International, 1 September 2008, 724-727.  Banque Federative du Credit Mutuel
  • “ECJ Interprets Parent-Subsidiary Directive in Burda”, Tax Notes International, 11 August 2008, 471-473  Burda
  • “Dutch Dividend Tax Rules Found Partially Incompatible With EC Treaty”, Tax Notes International, 4 August 2008, 403-406  OESF
  • “Hungarian Tax Rule Violates EC Treaty, Advocate General says”, Tax Notes International, 4 August 2008,  394-397  Cartesio AGO
  • ECJ Rejects Advocate General's Advice in Case on German Loss Relief, 2008 WTD 123-2 (25 June 2008). Lidl Belgium
  • “ECJ Clarifies Issues Raised in Connection with U.K. Dividend Tax, CFC Rules”, 20 May 2008, 2008 WTD 98-1   CFC GLO
  • “ECJ Upholds Swedish Rules on Taxation of Beer, Wine”, Worldwide Tax Daily, 2008 WTD 74-4.  Commission v Sweden
  • Some ECJ Guidance on Abusive Tax Practices in the European Union, Tax Notes International, 21 April 2008, 241-245. Part Service
  • “EU Cross-border Loss Relief: Which View Will Prevail? Worldwide Tax Daily, 4 April 2008, 2008 WTD 66-3. Lidl Advocate General Opinion
  • “ECJ Overturns Belgian Thin Cap Rules”, Tax Notes International, 10 March 2008, 837-840.  NV Lammers & Van Cleeff
  • German Currency Loss Rules Incompatible With EU Law, ECJ Says, Worldwide Tax Daily, 2008 WTD 44-2. DEUTSCHE SHELL
  • "House of Lords Strikes Down UK Limitation Rules", Tax Notes International, 18 February 2008, 557-560. FLEMING
  • German Inheritance Tax Valuation Rules Incompatible With Free Movement of Capital, ECJ Says 5 February 2008, Worldwide Tax Daily, 2008 WTD 24-3. JAGER
  • ECJ Nixes German Transitional Income Tax Rules, Tax Notes International, 4 February 2008, 394-396. GRÖNFELDT
  • "Denial of Exemption for Cross-Border Services Unjust, ECJ Says", Tax Notes International, 28 January 2008, 328-331. JUNDT
  • Portugal's Capital Gains Tax Rules in Violation of EC Treaty, ECJ Rules, 16 January 2008, Worldwide Tax Daily, 2008 WTD 11-4 Hollmann
  • ECJ Strikes Down Dutch Taxation of Dividends, Tax Notes Int'l, 14 Jan 2008, pp. 103-106 Amurt
  • Swedish Tax Treatment of Third-Country Dividends, 9 January 2008, Worldwide Tax Daily, 2008 WTD 6-10. A Case WTD
  • French Rule Obstructs Free Movement of Capital, ECJ Concludes, Tax Notes International, 7 January 2008, 30-33. ELISA TNI

2007 Publications

  • The UK's CFC rules and the freedom of establishment: Cadbury Schweppes plc and its IFSC subsidiaries – tax avoidance or tax mitigation? EC Tax Review, 2007, 1, 13-33 Cadbury Schweppes EC Tax Review 2007
  • German CFC Rules held Compatible with EU Law, Tax Notes International, 24 December 2007, 1203-1207. Columbus Container TNI
  • Belgian Inheritance Tax Rules for Family Companies Incompatible with EC Treaty, ECJ Says, 7 November 2007, Worldwide Tax Daily, 2007 WTD 216-2. Geurts and Vogten WTD
  • A Failing Grade for Germany's Rules on School Fees, Tax Notes International, 29 October 2007, 483-487. Schwarz TNI
  • ECJ Looks at Danish Tax Rules Concerning Exchange of Shares, Tax Notes International, 1 October 2007, 29-31. Kofoed TNI
  • ECJ finds Luxembourg’s Treatment of Rental Losses Discriminatory, Tax Notes International, 20 August 2007, 712-715 TOS Luxembourg TNI
  • Finland’s Intra-group Financial Transfer Rules Compatible with EU Law, Tax Notes International, 13 August 2007, 634-638 TOS OY AA TNI
  • Belgian Cross-border Pension Rules Dealt Setback by ECJ, Tax Notes International, 30 July 2007, 410-413 Commission v Belgian Pensions
  • Festersen: Another New Fundamental Freedom? Tax Notes International, 2 July 2007, 51-54 TOS Festersen TNI
  • Holbock: Austrian Dividend Tax Rules found compatible with the EC Treaty, Tax Notes International, 11 June 2007, 1131-1134 TOS Holbock TNI
  • Third Country Denied Freedom of Establishment Rights in Lasertec, Tax Notes International, 4 June 2007, 990-993 TOS Lasertec TNI
  • Tax Harmonisation vs. Tax Coordination in Europe: Different Views, Tax Notes International, 21 May 2007, 811-814 TOS Tax Harmonisation vs. Coordination
  • Netherlands-US Air Transport Agreement won’t fly, ECJ says, Tax Notes International, 21 May 2007, 790-793 TOS Dutch Open Skies
  • ECJ and Taxation of Residents and Non-residents – Deduction of Expenses, Tax Notes International, 7 May 2007, 573-577 TOS Centro Equestre deduction of expenses
  • Thin Cap GLO and Third Country Rights: Which Freedom Applies? Tax Notes International, 23 April 2007, 371-375 TOS Thin Cap GLO
  • Further Thoughts on Rewe Zentralfinanz, Tax Notes International, 9 April 2007, 134-137 TOS Publication Rewe Zentralfinanz Migrant
  • Commission v Denmark: Can cohesion work as a justification? Tax Notes International, 2 April 2007, 43-46 TOS Publication Comm v Denmark
  • Dividend Taxation Post-Manninen: Shifting Sands or Solid Foundations? Tax Notes International, 5 March 2007, 887-918 TOS Dividend Taxation Article TNI

Publications Since 2001

  • The Implementation of the Interest and Savings Directive in the UK, Amsterdam: European Association of Tax Law Professors, 2006, 61 [URL]
  • Thailand (Co-author with P. Veraphong, T. Chanyapoon and P. Anantavipat), in P. Veraphong, T. Chanyapoon and P. Anantavipat (Editors), Tax Planning and Compliance in Asia, Volume 6, The Hague: Kluwer Law International, 2005, 2-300 to 26-900, ISBN: 9041124225 [URL]
  • Direito Tributario Europeu [2005] 19 Direito Tributário Atual 103-118, ISSN: 1415-8124 [URL]
  • Marks and Spencer v Halsey (HM Inspector of Taxes): Restriction, Justification and Proportionality [2006] 15(2) EC Tax Review 66-82, ISSN: 0928-2750 [URL]
  • Current & Quotable: From Avoir Fiscal to Marks & Spencer (Editor) [2006] 41 Tax Notes International 587-612, ISSN: 1058-3971 [URL]
  • The European Court of Justice, its D. Decision, Most-Favoured Nation Treatment and Double Tax Conventions: Comparability and Reciprocity, in S. van Thiel (Editor), The European Union's Prohibition of Discrimination, Most-Favoured-Nation Treatment and Tax Treaties: Opinions and Materials, Berlin: Confederation Fiscale Europeenne, 2006, 57-76 [URL]
  • Conference Report: Recent and Pending Cases at the ECJ on Direct Taxation, 13-15 October 2005 (Co-author with R. Fontana, S. Heidenbauer, M. Hofstätter, V. Metzler, P. Plansky and H. Schneeweiss [2006] 34(2) Intertax 112-119, ISSN: 0165-2826 [URL]
  • European Law of Taxation, in M. Lamb, A. Lymer, J. Freedman and S. James (Editors), Taxation: An Interdisciplinary Approach to Research, Oxford: Oxford University Press, 2005, 217-235, ISBN: 0199242933 [URL]
  • The ECJ, the 'D' case, double tax conventions and most favoured nations: Comparability and Reciprocity [2005] 14(4) EC Tax Review 190-201, ISSN: 0928-2750 [URL]
  • Grossbritannien: Verjahrung von ErstattungsansprUcken in Bezug auf EG-rechtswidrige Steuerregelungen (Co-author with R. Obser) [2005] 14(7) Internationales Steuerrecht 3-4, ISSN: 0942-6744 [URL]
  • Metallgesellschaft/Hoechst follow up: UK High Court rules that tax paid under a mistake of law can be recovered by Deutsche Morgan Grenfell (DMG) [2004] 1 Revista da Faculdade de Direito da Universidade do Porto 457, ISSN: 0035-0958 [URL]
  • Metallgesellschaft/Hoechst Die britische Forsetzung (Co-author with R. Obser) [2004] 3 Internationales Steuerrecht 85-87, ISSN: 0942-6744 [URL]

Research interests:

Visiting Research Scholars

Jorge Milla, Law LLB (University of Valencia), BA Business Administration (University of Wolverhampton), LLM (UNED) and currently preparing my doctoral thesis at the University of Valencia about ordinary residence in the income tax. I have alternated my activity in the private and public sector. Lawyer in J3V Group, in the global management consulting and audit BDO and Legal advisor for Almàssera (Valencia) City Hall. Nowadays, I combine my thesis with my work as a lawyer in Ranking Consultores, S.L., my condition of shareholder in the company KMP Risk Solutions Spain, S.L., lecturer in the UCV and member of the European program PenalNet. As part of my thesis, I am now based at the CCLS as a visiting researcher. I am researching about how the British legal system deals with all the problems related to the residence of individuals. Together with this, I am attending Dr. Tom O'Shea's LLM modules (EU Tax Law and International Tax Law) and have given a seminar at the CCLS as part of the LLM module 'External Relations Law of the EU'.

Supervision:

Tom is currently developing a team of doctoral research students from the EEA States to research EU Tax Law topics. Applications from interested PhD students are welcome and are considered throughout the year.

Postgraduate teaching:

  • QLLM032 European Union Tax Law
  • QLLM062 International Tax Law I