Dr Vasiliki Koukoulioti, LLB, LLM, PhD
Lecturer in Tax Law
Email: v.koukoulioti@qmul.ac.ukWebsite: https://www.linkedin.com/in/vasilikikoukoulioti/Twitter: @koukoulioti
Profile
Vasiliki Koukoulioti is a Lecturer in Tax Law at the Centre for Commercial Law Studies, Queen Mary University of London. She teaches Tax and Technology, International Tax Law and Transfer Pricing. Prior to joining Queen Mary, Vasiliki was a Lecturer in Digital Law, Policy & Society at Newcastle University. She is a Greek qualified lawyer and has practiced tax law for several years in PwC and law firms. Vasiliki holds an LLB from the National and Kapodistrian University of Athens, Greece, and an LLM in tax law from Queen Mary University of London. She wrote her PhD in International Tax Law (Revisiting the benefit principle in the digital economy) at Queen Mary University of London. She is a research affiliate at the Cloud Legal Project and was awarded a Microsoft-funded Cloud Legal Project CCLS PhD Studentship. During her PhD studies, she interned at the United Nations, International Tax and Development Cooperation Branch (New York, USA), and visited the International Bureau of Fiscal Documentation, IBFD (Amsterdam, The Netherlands) and WU Vienna University of Economics and Business (Vienna, Austria).
Postgraduate Teaching
- SOLM118 Principles of Taxation (convener)
- SOLM130 Tax and Technology (convener)
- SOLM119 International Tax Law
- SOLM129 Transfer Pricing
Research
Vasiliki’s research interests include international tax law, tax policy, technology law and sustainability.
She has been awarded prizes for her research, including Cloud Legal Project CCLS Studentship funded by Microsoft, Modern Law Review Scholarship, Scholarship of the Scholarship Foundation of the Republic of Austria, IFA Congress 2019, Poster Program award, and first place at the CLCT’s Artificial Intelligence Writing Competition. She has been appointed a Global Public Voices Fellow, Mario Einaudi Center for International Studies, Cornell University (2022-23).
Publications
Chapters in Edited Collections
- V Koukoulioti, ‘Sustainability Reporting and Corporate Taxation’ in Ira Lindsay and Benita Mathew (eds), Fairness in International Taxation (Hart 2025)
- V Koukoulioti and C Reed, ‘International Tax Implications of Cloud Computing’ in Christopher Millard (ed), Cloud Computing Law – 2nd Edition (Oxford University Press, 2021)
- V Koukoulioti, ‘User Contribution to Value Creation: The Benefit Principle in the Spotlight’ in P. Pistone and D. Weber (eds.), Taxing the Digital Economy: The EU Proposals and Other Insights (IBFD, 2019)
Articles
- V Koukoulioti, ‘T for Taxation: the fourth pillar in the ESG framework’ (2024) 22(3) eJournal of Tax Research 420 <T for Taxation: the fourth pillar in the ESG framework>
- R Petruzzi and V Koukoulioti, ‘The European Commission’s Proposal on Corporate Taxation and Significant Digital Presence: A Preliminary Assessment’ (2018), 58(9) European Taxation 391
Other Publications
- ‘Tax and Sustainability Reporting’, ICC edition "Trade for Prosperity - Collaborating for Sustainable Global Supply Chains". Full edition: https://cloud.3dissue.com/176015/176404/205852/ICCTradeforProsperityWS25DE/index.html#
- Robot judges and the use of predictive justice in tax cases, Tax Journal (17 January 2024)
- UN foray into tax policy will benefit emerging economies (with Richard Clark), Devex (5 May 2023)
- UK Supreme Court holds on the tax deductibility of employee share options required under IFRS 2, MNE Tax (29 March 2022)
- European Parliament approves proposal to step up fight against harmful tax practices, MNE Tax (12 October 2021)
- G7 global minimum tax deal leaves open questions, MNE Tax (30 June 2021)
Supervision
Vasiliki welcomes proposals for postgraduate research in the areas of tax law, tax policy, tax law and digital economy, and sustainability.