Philip Baker

Professor Philip Baker QC is a Senior Associate Research Fellow at the Institute of Advanced Legal Studies (IALS), part of the University of London. He serves as Course Leader for the IALS MA in Taxation (Law, Administration & Practice) and is affiliated with Field Court Tax Chambers. His research focuses on international taxation, including corporate and private client matters, taxation under the European Convention on Human Rights, and double taxation conventions. He has authored a book on Double Taxation Conventions and appeared in high-profile tax cases across multiple jurisdictions, including the European Court of Justice.

Qualifications include OBE, QC, MA (Cantab), BCL (Oxon), LLM (London), MBA (LBS), and PhD (London). He holds Fellowships at IALS since 2007. His work spans academic leadership, legal practice, and policy analysis, with a strong emphasis on transnational tax issues and human rights dimensions of taxation.

Publications highlight trends in BEPS (Base Erosion and Profit Shifting), aggressive tax planning disclosures, OECD guidelines on permanent establishments, and colonial influences on tax systems. His recent articles address UK and EU tax litigation, including landmark cases like Michael Macklin v. HMRC.

Recipient of the OBE for services to tax law, Professor Baker also contributes to legislative commentary and educational programs in tax law. His role at Field Court Tax Chambers aligns with his academic pursuits, ensuring practical relevance in tax policy and dispute resolution.