Vasiliki Koukoulioti

Vasiliki Koukoulioti is a Lecturer in Tax Law at the Centre for Commercial Law Studies, Queen Mary University of London. She holds an LLB from the National and Kapodistrian University of Athens and an LLM in Tax Law from Queen Mary. Her PhD research focused on revisiting the benefit principle in the digital economy. She has professional experience as a Greek-qualified tax lawyer at PwC and other firms.

Her research explores international tax law, technology-driven tax challenges, and sustainability frameworks. Key interests include:

• Tax implications of cloud computing and digital economies
• ESG integration in corporate taxation
• Policy design for cross-border taxation

She received notable honors including:

• Microsoft-funded Cloud Legal Project Studentship
• Modern Law Review Scholarship
• Global Public Voices Fellowship at Cornell University (2022-23)

She welcomes research supervision in tax law and digital economy intersections.