Our Constitution

Tax Research Network (TRN): Operating Guidelines

1. Definition

The Tax Research Network (TRN) is a network formed of active and would-be tax researchers and teachers.

It is intended that the TRN should be a non-profit making organisation. Any income arising will be utilised for the purposes of the TRN and not distributed to members.

2. Objectives

(a) The objectives of the TRN are to promote tax research.

(b) The objectives of the TRN may be achieved by:

 (i) Maintaining and enhancing the TRN, including by maintaining a list of members (which will also serve as an on-line e-mail distribution list to be utilised for TRN purposes), by maintaining a TRN website and by production as deemed necessary of a Tax Research Directory;

(ii) Organising an annual conference, other workshops, seminars and conferences, and any other ad hoc events, as deemed appropriate, at which participants can discuss tax research and teaching in an atmosphere of encouragement and constructive criticism;

(iii) Encouraging new tax researchers by suggesting topics for research, by providing examples of approaches to research, and by providing venues for presentation and feedback;

(iv) Providing an environment in which tax education issues can be considered at both undergraduate and postgraduate levels;

(v) Acting as a representative of the tax research and education community where considered appropriate;

(vi) Assisting in building relationships between academics and users of academic research and teaching output; and

(vii) Any other means as agreed by the Executive Committee.


3. Constitution

(a) Membership

(i) Membership of the TRN will be open to all individuals who have an interest in the advancement of scholarship in taxation and related disciplines.

(ii) Individuals will be deemed to be members of the TRN if their names are included on the list of members. Application for inclusion on the list of members should be made to the Secretary, who may consult the Steering Group and/or Executive Committee in such matters.

(iii) The Executive Committee and Steering Group may, if appropriate, impose a charge for inclusion of an individual’s name on the list of members. Currently there is no charge.

(iv) Periodically there will be an e-mailing to the last known address of all listed members, asking for confirmation of individual details.

(b) Management

(i) The running of the TRN will be conducted by an Executive Committee, in conjunction with a larger consultative body, the Steering Group.

(ii) The Executive Committee will comprise five officers, as follows:


Two vice chairs;

Treasurer; and


(iii) These offices may be held concurrently by one or more members of the Executive Committee. The Chair and Vice Chairs will have been members of the Steering Group for at least one year, and will normally be employed by UK or Irish academic institutions.

(iv) On agreeing to take office, it is expected that individuals will occupy that office for three years, though tenure may be extended with the agreement of the TRN for up to four years.

(v) On the retirement or resignation of an Executive Committee member, nominations to fill the post will be sought from the TRN. In the event of more than one nomination for a post being made, an electronic ballot of TRN members will be held.

(vi) The Steering Group will comprise all Executive Committee members, and co-opted members of the TRN, this latter group not exceeding more than twelve in number. The Steering Group will consult as is required by meeting in person or by other appropriate means.

(c) Duties

(i) The Executive Committee will be responsible for the day-to-day running of the TRN. This will comprise maintenance of the list of members, maintenance of the website, and notification (by e-mail or other media) of issues likely to be of interest and concern to the TRN. (Anyone wishing to advise the TRN of such matters should consult the Secretary.) Normally the Chair or Secretary will be responsible for arranging office/secretariat functions.

(ii) The Executive Committee, in conjunction with nominated Steering Group members and/or other parties, will be responsible for organising an annual conference. A Conference Committee will be formed from such individuals to arrange and manage all aspects of the Conference, including sources of finance there for, and to keep all necessary records.

(iii) From time to time consideration may need to be given to the legal form best suited for the running of the TRN, to ensure that the Executive Committee can carry out efficiently and effectively the functions and responsibilities set out in these Guidelines. The Executive Committee and Steering Group will jointly be responsible for deciding upon (by majority decision) the appropriate form for running the TRN, for maintaining it and for complying with any regulatory requirements consequent upon the adoption of a particular form, including organising the appointment of any officers deemed necessary and any administrative functions. This may be in addition to officers and functions already designated above.

(iv) The Executive Committee will also be responsible for:

(1) Organising periodically the production of a Tax Research Directory and any other publications as may arise, such as Conference Proceedings;

(2) Organising other events of interest to the TRN;

(3) Actively seeking appropriate sources of funding and/or sponsorship to support the activities of the TRN, especially for the annual conference, such that the costs of attendance may be minimised for TRN members and presenters; and

(4) Organising an annual meeting, in which all TRN members may participate if they so wish, for the purposes of consultation, information, etc. This will be done about the time of the annual conference. The Executive Committee will report to the annual meeting on issues affecting the TRN.

(5) Any such organisation may be delegated to members of the Steering Group or other co-opted TRN members.

4. Other

Anyone wishing to propose changes to these Guidelines should do so formally to the Secretary.