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Tom O'Shea MA, LLM (Tax)
Tom is a lecturer in Tax Law at Queen Mary, University of London and a Tax Consultant. He teaches on the EC Tax Law, International Tax Law and European Internal Market courses on the intercollegiate LLM Programme. He is a visiting lecturer at Chulalongkorn University, Bangkok, Thailand where he teaches International Tax Law on the Business LLM Programme. 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, Brazil. In 2008, he will be the Visiting Professor in Transnational Law at Northwestern University, Chicago, USA.
Tom is currently preparing his doctoral thesis for submission to the University of London entitled "The Double Tax Convention Network of the EU Member States and its interaction with the European Internal Market". His special interests are extensive covering all UK taxes, EC and International Tax law, policy reform, and tax research. He maintains a keen interest in the tax law of Thailand and has recently conducted a two-day International Tax Law seminar for practitioners in Bangkok on behalf of Chulalongkorn University. He 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. He also publishes tax articles, speaks regularly at tax conferences, and organises tax training seminars and workshops. Tom is a member of the Society of Legal Scholars and is an Examiner for a leading taxation organisation.
Research Interests
Recent research projects include an ongoing, comprehensive, comparative examination of the UK tax system and its tax treatment of inbound and outbound investment on behalf of an EU Member State governmental agency.
Publications Since 2001
Dividend Taxation Post-Manninen: Shifting Sands or Solid Foundations?
Tax Notes International, March 5, 2007, 887-918[URL]
Tom O’Shea, 'The UK’s CFC rules and the freedom of establishment: Cadbury Schweppes plc and its IFSC subsidiaries - tax avoidance or tax mitigation? [2007] [URL]
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]
