Professor Attiya Waris, who graduated with a PhD from Lancaster University Law School just over 10 years ago,(Her thesis was Solving the Fiscal Crisis : Legitimising Taxation through Realisation of Human Rights in Kenya, and supervised by Professor Sol Picciotto and Dr. Israel Butler) has recently been appointed to the position of “Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights” – or Independent Expert on Foreign Debt for short.

We have talked to Prof. Waris about her new position, and what she has done in the years since graduating from Lancaster.

Q: What did you do when you finished your PhD at Lancaster?

A: I returned to Kenya to my teaching position at University of Nairobi, and published my book based on the thesis (Tax and Development: Solving the Fiscal Crisis through Human Rights, 2013). In the years following, I have had key roles both in civil society organisations and within the University. After 6 years of teaching, I had a year of sabbatical leave which I spent partly at the Vienna University of Business and Economics (WU) and partly at the National University of Malaysia (UKM). One of the reasons I went to these universities was that I had the idea of setting up a hub of tax lawyers in a Pan-African setting, and I got inspiration from the way in which similar centers had been set up in Vienna and in Malaysia. I also started the Committee of Fiscal Studies of which I was the first Chair which I continue to support. I was a founding member of the Tax Justice Network Africa in 2007 African Tax Researchers Network in 2014; and I am the chair of the supervisory board of the Capabuild Foundation, which aims to assist developing countries to build and develop their tax academies and tax programs with the purpose of increasing tax revenue and improving their investment climate.

At the University of Nairobi, I was appointed the Director of Research in November 2019. This was at the time when my second book came out – Financing Africa (2019). Six months later, in addition to my Research Directorship I was appointed Acting Deputy Principle of the College of Humanities. I was part of the team that restructured the University, removed the college system completely, and introduced Faculties.

Q: You did your PhD on taxation and human rights. How has this developed over the years?

A: The doctoral thesis came out as a book in 2013; and it is clear that the combination of tax and human rights have become more and more powerful in the years since. When I first worked on it, people thought I was crazy; by the time I graduated people were more excited. And a year or two later, I kept getting invited to give keynote speeches. From thinking I was mad combining tax and human rights, all of a sudden, they wanted to hear what I had to say. Space had opened up in the field. The interest has been clear both from civil society and academia.

Q: How did you get appointed to the United Nations’ position? A: I was nominated by FemNet. In 2016 I was nominated by Christian Aid for the position of UN Special Rapporteur on the Right to Development, but did not get the position at that time. This year, the

former mandate holder for Foreign Debt unfortunately had to resign. I did not think I would be successful, but I was proven wrong, and I am now one of the younger thematic mandate holders. I think it was the right time. The Human Rights Council had tasked this particular mandate to develop Guidelines on Repatriation of Assets. My interest in financial flows may be one of the reasons why I was seen as the right person. In the human rights debate at the moment, there is a strong emphasis on ‘where is the money coming from’, and what are the best ways to manage fiscal systems so that human rights are achieved.

Q: What are your plans for the work as the Independent Expert, any particular aims for the mandate?

A: My vision report, which has been developed with lots of contributions from states and other stake holders have 6 priority areas:

1. Climate finance and debt swaps

2. Access to information/right to information on fiscal and financial matters

3. International/intergovernmental fiscal bodies’ human rights perspectives

4. Fiscal legitimacy

5. Crises generally. This will involve looking at COVID of course, but there are other crisis as well, such as humanitarian, armed conflicts, health - all of which can be addressed from a fiscal perspective

6. Guidelines on repatriation of assets

Q: How long is your appointment for, and do you combine it with your Professorship?

A: The appointment is for a 3-year period in the first instance, with one possible renewal. I keep my professorship. The arrangement with the UN is that you stay in the job you have, and the institution commits 40% of your time.

The position with the UN brings me back to the state of doctoral student; there is a need to take the time to think. One has to juggle things, but it gives you the opportunity to carry out fantastically interesting research projects, and I have access to real time data from states, which is great. I am really enjoying it. The University is super supportive. I am still the youngest professor in the University and the youngest female professor, and the first female alumni of the University of Nairobi to be a UN Independent Expert.\

Q: To what extent did the years at Lancaster help you at all?

A: I loved my time at Lancaster. Sol (the supervisor) still continues to be instrumental in my life. He is an incredible rock in my space. It began while at Lancaster when he was my supervisor. He really challenged my thinking on the link between human rights and tax. If he hadn’t come at me so strongly, many of my arguments would not have been as robust as they are right now. He was an absolutely amazing supervisor. And we still collaborate a lot, and that is very special.

One of the things I loved about Lancaster was that it is a place where you can quietly work, and quietly think. And I think many Doctoral students do not get the opportunity of quiet spaces. It was such a lovely close knit and multicultural community; there was always someone to bounce ideas off – and I loved that. A really vibrant community, and I am still in touch with many from my cohort. The library and librarians were fantastic. I loved my conversations, and they were so diverse. The support I got from the community was wonderful.

As we end the interview, Attiya is on her way to Cap Verde where she will address a meeting of African Ministers – followed by a few days of well-deserved holiday!