ITC Leiden > Master of Advanced Studies in International Tax Law > Faculty

Faculty Member

Malcolm J. Gammie

Malcolm Gammie was called to the Bar in 1997 and appointed Queen's Counsel in 2002. He is in practice at 1 Essex Court, Temple and was previously a tax partner at Linklaters; a Research Fellow at the Institute for Fiscal Studies and Research Director for the IFS' Tax Law Review Committee; a past Chairman and Secretary of the IFS' Executive Committee; Chairman from 1999 to 2001 of a Task Force on EC Taxation at the Centre for European Policy Studies, Brussels; Member of the Permanent Scientific Committee of the International Fiscal Association and Vice-Chairman of the IFA's UK Branch; visiting Professorial Fellow, Queen Mary College; Present, Visiting Professor of International Taxation, Sydney University Law Faculty and Melbourne University, Australia; Visiting Professor of Tax Law, London School of Economics, UK; Member of the Inland Revenue's Tax Law Rewrite Consultative Committee; Past President of the Chartered Institute of Taxation; Past Chairman of the Law Society's Revenue Law Committee; 1998 Unilever Professor of International Business Law at Leiden University, the Netherlands; Former Consultant Editor of Butterworths Tax Handbooks; Founding Editor of British Tax Library's Land Taxation.

Malcolm Gammie has been a generous contributor to ITC Leiden, including paying the congress fee for 3 students for the 2006 IFA Congress in Amsterdam. He has been participating (with his wife) in several of our Xmas parties.

Recent key publications:
Double Taxation, bilateral treaties and the fundamental freedoms of the EC Treaty, in A Tax Globalist, Essays in honour of Maarten J Ellis, editors van Arendonk, Engelen and Jansen, IBFD (Amsterdam, 2005); Pending Cases filed by UK Courts, II. The ACT, FII and Thin Cap Group Litigation and the Marks & Spencer Case, in ECJ – Recent Developments in Direct Taxation, editors Lang, Schuch and Staringer, Kluwer Law International (The Hague, 2006); Sham and Reality: The Taxation of Composite Transactions [2006] British Tax Review, Issue 3 (Sweet & Maxwell, London), pages 294-317.

Courses: Tax Treaties, EU Tax Law