Evan Collins

Evan Collins is a Researcher at the Lund Tax Academy and a Doctoral Student in Financial Law at the Department of Law, Lund University. His research focuses on analyzing the Principal Purpose Test (PPT), a general anti-avoidance rule embedded in double taxation agreements under the OECD's Base Erosion and Profit Shifting (BEPS) initiative. Using comparative law methodology, he examines how the PPT is applied across different jurisdictions and identifies challenges in harmonizing its implementation among signatory states.

His affiliations include the Lund Tax Academy and the Faculty of Law. Key research topics include international tax law, comparative legal frameworks, and the OECD's role in shaping global tax policies.