Dominic de Cogan is University Associate Professor in Tax Law, Assistant Director of the Centre for Tax Law, and Academic Secretary to the Faculty of Law, University of Cambridge, UK.Alexis Brassey is Visiting Fellow, Centre for Tax Law, University of Cambridge, UK.May Hen is Leverhulme Early Career Research Fellow, Faculty of Law, University of Cambridge, UK.

• 1. The Rule of Law and Taxation, Dominic de Cogan (University of Cambridge, UK), Alexis Brassey (University of Cambridge, UK) and May Hen (University of Cambridge, UK)Part I: Fundamental Concepts2. The Rule of Law, Accountability and Tax Administration, Stephen Daly (King’s College London, UK)3. Tax Avoidance and Two Aspects of the Rule of Law, Ira Lindsay (University of Surrey, UK)4. Two Conceptions of the Rule of Law’s Prospectivity Requirement in Taxation, Rory Gillis (University of Western Ontario, Canada)5. General Information and Legitimate Expectations in the Context of the Rule of Law: A Multidisciplinary Analysis, Tirza Cramwinckel (Leiden University, the Netherlands)6. Is GAAR in Breach of Rule of Law? Balancing Fairness and Flexibility, Suranjali Tandon (National Institute of Public Finance and Policy, India) and Chetan Rao (Indian Revenue Service)7. ‘Erosion’ of the Rule of Law in a Taxation Context: Reflections on Recent New Zealand Experiences, Adrian Sawyer (University of Canterbury, New Zealand)Part II: Contextualised Theories8. A Political Perspective on the Rule of Law and Taxpayers’ Rights: A Bourdieusian Analysis of the Chilean Experience, Rodrigo Ormeño-Pérez (University of Limerick, Ireland) and Lynne Oats (University of Exeter, UK)9. Virtue Ethics: Supplement to the Rule of Law in Taxation, Jo Badisco (Hasselt University, Belgium) and Elly Van de Velde (Hasselt University, Belgium)10. Does the Social Security Tax Violate Rule of Law Principles? Henry Ordower (Saint Louis University, USA)11. Expert Systems, Access to Information, and the Rule of Law in the Tax Transfer System, Helen Hodgson (Curtin Law School, Australia)12. The Kindness of Strangers; The Bond and FX Markets, the Rule of Law and Fiscal Credibility, Alexis Brassey (University of Cambridge, UK)Part III: The Rule of Law in EU and International Context13. Limitations to the Rule of Law Argument in International Tax Law, Bastiaan van Ganzen (Leiden University, the Netherlands), Dirk Broekhuijsen (Leiden University, the Netherlands), Henk Vording (Leiden University, the Netherlands) and Jan Vleggeert (Leiden University, the Netherlands)14. The OECD as a Lawmaker, the Rule of Law and the Instructive Case of New Zealand, Michael Littlewood (Auckland University, New Zealand) 15. Preserving the Rule of Law in the Interpretation and Application of Union Law by the Member States Through CJEU Jurisprudence: The Case of VAT, Stefanie Geringer (University of Vienna, Austria)16. Can the Single Tax Principle be Justified under the Rule of Law in an EU Context? Katerina Pantazatou (University of Luxembourg)17. Challenges to the Rule of Law in Taxation of the Digital Pornography Industry, Giedre Lideikyte Huber (University of St Gallen, Switzerland)18. International Tax Law and the Rule of Law – An Aspirational Goal or Ironic Compound Oxymoron? Richard Krever (University of Western Australia) and Kerrie Sadiq (Queensland University of Technology, Australia)

Dominic de Cogan is University Associate Professor in Tax Law, Assistant Director of the Centre for Tax Law, and Academic Secretary to the Faculty of Law, University of Cambridge, UK.Alexis Brassey is Visiting Fellow, Centre for Tax Law, University of Cambridge, UK.May Hen is Leverhulme Early Career Research Fellow, Faculty of Law, University of Cambridge, UK.

• 1. The Rule of Law and Taxation, Dominic de Cogan (University of Cambridge, UK), Alexis Brassey (University of Cambridge, UK) and May Hen (University of Cambridge, UK)Part I: Fundamental Concepts2. The Rule of Law, Accountability and Tax Administration, Stephen Daly (King’s College London, UK)3. Tax Avoidance and Two Aspects of the Rule of Law, Ira Lindsay (University of Surrey, UK)4. Two Conceptions of the Rule of Law’s Prospectivity Requirement in Taxation, Rory Gillis (University of Western Ontario, Canada)5. General Information and Legitimate Expectations in the Context of the Rule of Law: A Multidisciplinary Analysis, Tirza Cramwinckel (Leiden University, the Netherlands)6. Is GAAR in Breach of Rule of Law? Balancing Fairness and Flexibility, Suranjali Tandon (National Institute of Public Finance and Policy, India) and Chetan Rao (Indian Revenue Service)7. ‘Erosion’ of the Rule of Law in a Taxation Context: Reflections on Recent New Zealand Experiences, Adrian Sawyer (University of Canterbury, New Zealand)Part II: Contextualised Theories8. A Political Perspective on the Rule of Law and Taxpayers’ Rights: A Bourdieusian Analysis of the Chilean Experience, Rodrigo Ormeño-Pérez (University of Limerick, Ireland) and Lynne Oats (University of Exeter, UK)9. Virtue Ethics: Supplement to the Rule of Law in Taxation, Jo Badisco (Hasselt University, Belgium) and Elly Van de Velde (Hasselt University, Belgium)10. Does the Social Security Tax Violate Rule of Law Principles? Henry Ordower (Saint Louis University, USA)11. Expert Systems, Access to Information, and the Rule of Law in the Tax Transfer System, Helen Hodgson (Curtin Law School, Australia)12. The Kindness of Strangers; The Bond and FX Markets, the Rule of Law and Fiscal Credibility, Alexis Brassey (University of Cambridge, UK)Part III: The Rule of Law in EU and International Context13. Limitations to the Rule of Law Argument in International Tax Law, Bastiaan van Ganzen (Leiden University, the Netherlands), Dirk Broekhuijsen (Leiden University, the Netherlands), Henk Vording (Leiden University, the Netherlands) and Jan Vleggeert (Leiden University, the Netherlands)14. The OECD as a Lawmaker, the Rule of Law and the Instructive Case of New Zealand, Michael Littlewood (Auckland University, New Zealand) 15. Preserving the Rule of Law in the Interpretation and Application of Union Law by the Member States Through CJEU Jurisprudence: The Case of VAT, Stefanie Geringer (University of Vienna, Austria)16. Can the Single Tax Principle be Justified under the Rule of Law in an EU Context? Katerina Pantazatou (University of Luxembourg)17. Challenges to the Rule of Law in Taxation of the Digital Pornography Industry, Giedre Lideikyte Huber (University of St Gallen, Switzerland)18. International Tax Law and the Rule of Law – An Aspirational Goal or Ironic Compound Oxymoron? Richard Krever (University of Western Australia) and Kerrie Sadiq (Queensland University of Technology, Australia)

Dominic de Cogan is University Associate Professor in Tax Law, Assistant Director of the Centre for Tax Law, and Academic Secretary to the Faculty of Law, University of Cambridge, UK.Alexis Brassey is Visiting Fellow, Centre for Tax Law, University of Cambridge, UK.May Hen is Leverhulme Early Career Research Fellow, Faculty of Law, University of Cambridge, UK.

• 1. The Rule of Law and Taxation, Dominic de Cogan (University of Cambridge, UK), Alexis Brassey (University of Cambridge, UK) and May Hen (University of Cambridge, UK)Part I: Fundamental Concepts2. The Rule of Law, Accountability and Tax Administration, Stephen Daly (King’s College London, UK)3. Tax Avoidance and Two Aspects of the Rule of Law, Ira Lindsay (University of Surrey, UK)4. Two Conceptions of the Rule of Law’s Prospectivity Requirement in Taxation, Rory Gillis (University of Western Ontario, Canada)5. General Information and Legitimate Expectations in the Context of the Rule of Law: A Multidisciplinary Analysis, Tirza Cramwinckel (Leiden University, the Netherlands)6. Is GAAR in Breach of Rule of Law? Balancing Fairness and Flexibility, Suranjali Tandon (National Institute of Public Finance and Policy, India) and Chetan Rao (Indian Revenue Service)7. ‘Erosion’ of the Rule of Law in a Taxation Context: Reflections on Recent New Zealand Experiences, Adrian Sawyer (University of Canterbury, New Zealand)Part II: Contextualised Theories8. A Political Perspective on the Rule of Law and Taxpayers’ Rights: A Bourdieusian Analysis of the Chilean Experience, Rodrigo Ormeño-Pérez (University of Limerick, Ireland) and Lynne Oats (University of Exeter, UK)9. Virtue Ethics: Supplement to the Rule of Law in Taxation, Jo Badisco (Hasselt University, Belgium) and Elly Van de Velde (Hasselt University, Belgium)10. Does the Social Security Tax Violate Rule of Law Principles? Henry Ordower (Saint Louis University, USA)11. Expert Systems, Access to Information, and the Rule of Law in the Tax Transfer System, Helen Hodgson (Curtin Law School, Australia)12. The Kindness of Strangers; The Bond and FX Markets, the Rule of Law and Fiscal Credibility, Alexis Brassey (University of Cambridge, UK)Part III: The Rule of Law in EU and International Context13. Limitations to the Rule of Law Argument in International Tax Law, Bastiaan van Ganzen (Leiden University, the Netherlands), Dirk Broekhuijsen (Leiden University, the Netherlands), Henk Vording (Leiden University, the Netherlands) and Jan Vleggeert (Leiden University, the Netherlands)14. The OECD as a Lawmaker, the Rule of Law and the Instructive Case of New Zealand, Michael Littlewood (Auckland University, New Zealand) 15. Preserving the Rule of Law in the Interpretation and Application of Union Law by the Member States Through CJEU Jurisprudence: The Case of VAT, Stefanie Geringer (University of Vienna, Austria)16. Can the Single Tax Principle be Justified under the Rule of Law in an EU Context? Katerina Pantazatou (University of Luxembourg)17. Challenges to the Rule of Law in Taxation of the Digital Pornography Industry, Giedre Lideikyte Huber (University of St Gallen, Switzerland)18. International Tax Law and the Rule of Law – An Aspirational Goal or Ironic Compound Oxymoron? Richard Krever (University of Western Australia) and Kerrie Sadiq (Queensland University of Technology, Australia)