Dr Christiana HJI Panayi, BA BCL PhD
Senior Lecturer in Tax Law
Tel: +44 (0)20 7882 8105
Christiana is a senior lecturer in Tax Law at Queen Mary University of London. She teaches on the EU Tax Law, International Tax Law, Taxation Principles and Concepts and UK Business Taxation courses of the LLM Programme. Christiana is also a researcher at the Institute for Fiscal Studies and an external examiner for the University of Dundee and University College Dublin. Since 2012, she is a visiting professor at Sorbonne University (Ecole de droit de la Sorbonne, Université Paris 1).
Christiana has published extensively in the area of EU and International Tax Law including on the European Financial Transaction Tax. Recently, her book entitled European Union Corporate Tax Law was published by Cambridge University Press. This is the first book to be published in the area. She is currently working on her fourth book, entitled Advanced Issues in International and European Tax Law.
Christiana speaks regularly at tax conferences and teaches abroad. She has lectured at New York University, the University of Cambridge, Boston College, the Chartered Institute of Taxation, the European Commission, the Academy of European Law, the Vienna University of Economics and Business Administration, the University of Lisbon and various other universities. She has also designed and conducted workshops on International and EU tax law for Her Majesty’s Revenue and Customs, the UK Treasury and various south European organizations and accounting firms.
Christiana studied at Oxford University for the BA in Jurisprudence and for the BCL. She also has a PhD from the London School of Economics. She is a solicitor of England & Wales and an advocate of the Cyprus Supreme Court. Before joining Queen Mary, Christiana worked for Allen & Overy LLP. Christiana is also a member of the Law Society of England & Wales, and the Cyprus Bar Association.
- QLLM122 European Union Tax Law
- QLLM062 International Tax Law I
Christiana’s research interests are in the area of European Union tax law, international tax law and taxation of corporate finance. She also has a keen interest in US and Cypriot tax law, international treaty law, state aid law and the external affairs of the European Union.
Christiana’s current research focus in on EU corporate tax law and the various legislative developments at EU level. She is also one of the leading researchers on the Common Consolidate Corporate Tax Base.
The Singapore Management University - Tax Academy Centre for Excellence in Taxation (SMU – TA CET) has commissioned Christiana HJI Panayi to do research on Exchange of Information, the New Common Reporting Standard and the Singapore/Asian perspective. The SMU-TA CET is a tax research centre set up by the Tax Academy in collaboration with the Singapore Management University and with the strong support of IRAS. It is the first centre in Singapore that is dedicated to research on international taxation with particular focus on Asian economies and tax systems.
Also, Christiana has been selected to participate in the European Commission’s Study on Aggressive Tax Planning which requires contributions from the 28 Member States. She and Joy Svasti-Salee will be in charge of the UK output and Christiana will also be in charge of the Cyprus output.
- Double Taxation, Tax Treaties, Treaty Shopping and the European Community, Kluwer Law International, EUCOTAX Series 2007; ISBN/ISSN 9041126589
- The Common Consolidated Corporate Tax Base and the UK, Institute for Fiscal Studies, 2011; ISBN 978-1-903274-57-6
- European Union Corporate Tax Law (Cambridge University Press); ISBN: 9781107018990 (pp.1-416, excluding preliminaries)
- Advanced Issues in International and European Tax Law (Hart Publishing, forthcoming)
Chapters in Books
- “European Tax Law: Legislation and Political Initiatives", in Gore-Browne on EU Company Law (Jordan Publishing); ISBN: 0853084009
- “European Community Tax Law and Companies: Principles of the European Court of Justice”, in Gore-Browne on EU Company Law (Jordan Publishing); ISBN: 0853084009
- “Inbound investment and thin capitalization”, in The Common Consolidated Corporate Tax Base (Linde, 2008) pp.821-845; ISBN: 978-3-7073-1306-2 (jointly with Malcolm Gammie)
- “UK Corporate Residence”, in Residence of Companies under Tax Treaties and EC Law (EC and International Tax Law Series, volume 5, IBFD Publications, 2009), pp.817-854; ISBN: 978-90-8722-056-3
- “Harmonization and Direct Taxes – Is it Really Needed?” in Studies in European Public Law: Thematic, National and Post-National Perspectives (Sakoulas Publications, 2010); ISBN: 978-960-445-530-0
- “Rethinking treaty-shopping: Lessons for the European Union”, in Tax Treaties: Building Bridges between Law and Economics (IBFD Publications, 2010), pp.18-50; ISBN: 978-90-8722-085-3 (jointly with Reuven Avi-Yonah)
- “CFC rules within the CCCTB”, in Corporate Income Taxation In Europe - The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries (Elgar Publishing, 2013) – ISBN: 978 1 78254 541 5
- “Cyprus Tax Treaty Dispute Resolution”, in Resolving Tax Treaty Disputes: A Global Analysis (Cambridge University Press, 2014) – forthcoming
- “Open Skies for European Tax?”,  British Tax Review 189-202 (Sweet & Maxwell); ISSN: 0007-1870
- “Limitation on Benefits and State Aid”, 44  European Taxation 83-98 (IBFD Publications); ISSN: 0014-3138
- “State aid and Tax: The Third Way?”, 32  Intertax 287-311 (Kluwer Law International); ISSN: 0165-2826
- “Ships and Taxes: Does the Case of Commission v. Netherlands have Tax Implications?”, 45  European Taxation 97-102; ISSN: 0014-3138
- “Family Office: Wealth Management in the 21st Century”, Trusts and Estates Law & Tax Journal, May 2005; ISSN: 1743-5501
- “Agency Permanent Establishments in Securitisation Transactions”, 33  Intertax 286-296; ISSN: 0165-2826
- “The Schempp case: A new leaf in the jurisprudence of the Court of Justice or just a fig leaf?”, 45  European Taxation 482-487; ISSN: 0014-3138
- “Treaty-shopping and other tax arbitrage opportunities in the European Union: A Reassessment – Part 1”, 46  European Taxation 104-111; ISSN: 0014-3138
- “Treaty-shopping and other tax arbitrage opportunities in the European Union: A Reassessment – Part 2”, 46  European Taxation 139-155; ISSN: 0014-3138
- “Exploring the Open Skies: EC-incompatible treaties between Member States and Third Countries”,  Yearbook of European Law 315; ISBN: 0263-3264
- “Multistate Cumulative Tax Burdens and Reliefs in the European Community - Lessons from the United States”, 47  European Taxation 15; ISSN: 0014-3138
- “The Protection of Third-Country Rights in Recent EC Case Law”, Tax Notes International, 19 February 2007; ISSN: 1058-3971
- “The Effect of Community Law on Pre-Accession Tax Treaties”, 16/3  EC Tax Review 120; ISSN: 0928-2750
- “Thin Capitalisation GLO et al. – a thinly concealed agenda?”, 35  Intertax 298; ISSN: 0165-2826
- “Tax Treaty Law and Community Law – Some Recent Developments”,  3 EC Tax Journal 10; ISSN: 1350-1089
- “Recent Developments to the OECD Model Tax Treaty and EC Law”, 47  European Taxation 452; ISSN: 0014-3138
- “The Common Consolidated Corporate Tax Base: Issues for Third Countries and Member States opting out”, 48  European Taxation 114; ISSN: 0014-3138
- “The Fundamental Freedoms and Third Countries”, 48  European Taxation 571; ISSN: 0014-3138
- “The proposed amendments to the Savings Directive”, 49  European Taxation 179
- “Corporate Mobility under Private International Law and European Community Law: Debunking Some Myths”,  Yearbook of European Law 124-176
- “Tax Treaties post-Damseaux”,  Tax Journal, 14 September 2009, 9
- “Corporate mobility in the European Union and Exit Taxes”,  Bulletin for International Taxation 459
- “Rethinking Treaty-Shopping: Lessons for the European Union”,  International Taxation, volume 2, issue 1, p.15
- “Reverse Subsidiarity and Cross-border loss relief: Can Member States be left to their own devices?”, 55  3 British Tax Review 267-301
- “Exit taxation as an obstacle to corporate emigration from the spectre of EU tax law”,  Cambridge Yearbook of European Legal Studies 245
- “Anti-abuse rules within the CCCTB”,  4/5 Bulletin for International Taxation 256
- “National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam: Exit taxes in the European Union revisited”  1 British Tax Review 41- 49; ISSN: 0007-1870
- “The Taxation of Permanent Establishment in EU Tax Law: Selected Issues”,  4/5 Bulletin for International Taxation pp.226-237; ISSN: 0007-4624
- “Under the EU’s proposed Financial Transactions Tax, non-participating member states may bear the burden of deeper tax integration without reaping the benefits”, on the Europp blog of the London School of Economics
- “The EU’s Financial Transaction Tax, Enhanced Cooperation and the UK’s challenge”  8 European Taxation pp.358-367; ISSN: 0014-3138
- (Publication Review) The Impact of Community Law on Tax Treaties: Issues and Solutions,  British Tax Review 582-583
- (Publication Review) Free Movement of Capital, Income Taxation and Third Countries: Four Selected Issues,  British Tax Review 413
- (Publication Review) European State Aid Law and Policy,  4 British Tax Review 486-488;
- (Publication Review) Legal Remedies in European Tax Law,  4 British Tax Review 354-356
- (Publication Review) Traditional and Alternative Routes to European Tax Integration,  3 British Tax Review 356-358
- (Publication Review) EC law and the Sovereignty of the Member States in Direct Taxation,  British Tax Review pp.716-717
- (Publication Review) European Tax Law – Terra & Wattel,  5 British Tax Review pp.681-682
- (Publication Review) Prohibition of Abuse of Law,  5 British Tax Review pp.682-683
- (Publication Review) Introduction to European Tax Law: Direct Taxation,  3 British Tax Review pp.355-356
- (Publication Review) Taxation of Intercompany Dividends under Tax Treaties and EU law,  British Tax Review (forthcoming)
- (Publication Review) The Missing Keystone of Income Tax Treaties,  British Tax Review (forthcoming)
Professional activities and outreach.
- Member of the School of Tax Law at the Centre for Commercial Law Studies