Christiana HJI Panayi BA BCL

Christiana is a lecturer in Tax Law at Queen Mary, University of London. She teaches on the EC Tax Law, International Tax Law and Taxation of Corporate Finance courses of the intercollegiate LLM Programme. Christiana is also a solicitor of England and Wales and an advocate of the Cyprus Supreme Court. Before joining Queen Mary, she had worked for a magic circle firm. Christiana is a member of the Law Society and the Cyprus Bar Association.

Christiana has published extensively in the area of EC and International Tax Law and speaks regularly at tax conferences. She has completed her PhD at the London School of Economics. Her thesis is entitled "Double Taxation, Tax Treaties, Treaty Shopping and the European Community".

Publications Since 2001

Open Skies for European Tax?, in [2003] British Tax Review 189-202 (Sweet & Maxwell); ISSN: 00071870

Limitation on Benefits and State Aid, 44 [2004] European Taxation 83-98 (IBFD publications); ISSN 0014-3138

State aid and Tax: The Third Way ?, 32 [2004] Intertax 287-311 (Kluwer Law International); ISSN: 01652826

(Publication Review) The Impact of Community Law on Tax Treaties: Issues and Solutions, [2004] British Tax Review 582-583; ISSN: 00071870

Ships and Taxes: Does the Case of Commission v. Netherlands have Tax Implications ?, 45 [2005] European Taxation 97-102; ISSN 0014-3138

Family Office: Wealth Management in the 21 st Century, Trusts and Estates Law & Tax Journal, May 2005; ISSN: 17435501

Agency Permanent Establishments in Securitisation Transactions, 33 [2005] Intertax 286-296; ISSN: 01652826

The Schempp case: A new leaf in the jurisprudence of the Court of Justice or just a fig leaf?, 45 [2005] European Taxation 482-487; ISSN 0014-3138

Treaty-shopping and other tax arbitrage opportunities in the European Union: A Reassessment – Part 1, 46 [2006] European Taxation 104-111; ISSN 0014-3138

Treaty-shopping and other tax arbitrage opportunities in the European Union: A Reassessment – Part 2, 46 [2006] European Taxation 139-155; ISSN 0014-3138 Also to be translated in Taxation Translation Journal.

Exploring the Open Skies: EC-incompatible treaties between Member States and Third Countries, Yearbook of European Law 2007 (pending)

Multistate Cumulative Tax Burdens and Reliefs in the European Community - Lessons from the United States, 47 [2007] European Taxation 30; ISSN
0014-3138

“The Effect of Community Law on Pre-Accession Tax Treaties, EC Tax Review (pending)

Double Taxation, Tax Treaties, Treaty Shopping and the European Community, Kluwer Law International, EUCOTAX Series 2007 (pending)

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