Joanna Wheeler is Senior Principal Associate at the IBFD Academic Department. Previously, she was editor of many different IBFD publications, and the founding editor of IBFD’s database on trusts. Ms Wheeler pioneered IBFD's programme of online courses; before that she designed a number of classroom courses and taught regularly in classroom courses for IBFD's International Tax Academy. She gives regular guest seminars for the universities of Cambridge, Leiden, London (Queen Mary College) and Neuchatel. Ms Wheeler was a member of the Research Subcommittee of the International Fiscal Association (IFA) for many years; and acted as general reporter for the IFA Congress held in Kyoto in 2007 on the topic “Conflicts in the Attribution of Income to a Person”. She has received her doctorate from the University of Amsterdam for her PhD thesis, under the supervision of Prof. Stef van Weeghel, on the attribution of income to a person for treaty purposes. Her thesis has been published by IBFD under the title "The Missing Keystone of Income Tax Treaties".