Turki Althunayan
![[candidate photo]](picture.jpg)
S.J.D. 2008
Dissertation
International Tax and Trade: Ending the Inexplicable Separation?
The continuing expansion and importance of the international trade regime in light of the unchanged international tax regime leads to questions concerning the continuing validity of the separation between tax and trade laws. This study will explore the possibility of integrating international tax principles with international trade subjects. First, I will visit the history to offer a background and some sense of what was going on during trade negotiations, trying to understand from where the separation between trade and tax came. Second, I will demonstrate that more international tax principles should be introduced to the WTO in order to respect the WTO agreements integrity. Third, I will suggest guidelines for developing systematic model that combine tax and trade rules under one agency, namely the WTO. Different models will be discussed. Finally Saudi Arabia tax system will be used as a testing case to the validity of the proposed system.
Fields of Research and Supervisors
- International Trade, with Professor William Alford, Harvard Law School, Overall Faculty Supervisor
- International Taxation, with Professor Professor Alvin C. Warren, Harvard Law School
- Islamic Law, with Professor Frank Vogel, Harvard Law School
Additional Research Interests
- Saudi Arabia Legal System
- WTO Policy
Education
- Harvard Law School, S.J.D. Candidate 2002-Present
- Harvard Law School, International Tax Certificate 2001-2002
- Southern Methodist University (SMU) School of Law, Dallas, Texas LLM 2000-2002
- King Saud University Department of Law, Riyadh, Saudi Arabia 1998
Appointments and Fellowships
- King Saud University, 1998-Present , Teaching Assistant
Representative Publications
- New Saudi Income Tax Law Singals Major Policy Shift, 35 Tax Notes International, 259 (2004)
Additional Information
- Languages: English, Arabic