Following Google’s £130m tax deal with HMRC, Dr Christiana HJI Panayi, Senior Lecturer in Tax Law at Queen Mary University of London (QMUL), looks at the issues surrounding international tax law and what is being done to “address the inadequacy of the existing rules”. In her article, titled 'If you want Google to pay more tax, change the law', she writes: “What underpins the whole anti-Google, anti-Starbucks, anti-Vodafone rhetoric is the idea that multinationals should follow the spirit and not just the letter of the law – and pay taxes accordingly. This is buttressed by an overriding concept of “tax morality” or “tax justice” which trumps the actual legislation.”