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Evan Collins

Doctoral student

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Research

Evan Collins is a Doctoral Student in Financial Law at the Faculty of Law at Lund University. His research seeks to analyse the Principal Purpose Test (PPT) a general anti-avoidance rule incorporated into many double taxation agreements as a result of the OECD Base Erosion and Profit Shifting project. The method of analysis is comparative law, and through researching a number of states' own general anti-avoidance rules, the goal of the research is to understand how the PPT might be applied within different states, and what challenges to harmonizing the rule across signatory states might occur.

UKÄ subject classification

  • Law

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