Dr. Leopoldo Parada, LL.M.

Visiting professor

Contatti

Presso

Curriculum vitae

Pubblicazioni selezionate

Books:

Parada L., Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS, Kluwer Law International, Alphen aan den Rijn (2018).

Chapters of books:

Parada L., The Interplay between interest limitation rules and rules on hybrids in light of the EU ATAD, in G. Bizioli, M. Grandinetti, L. Parada and A. Vicini Ronchetti (eds), Corporate Taxation, Group Debt Funding and Base Erosion. New perspectives on the EU Anti-Tax Avoidance Directive (ATAD), Eucotax Series, Kluwer Law International–(forthcoming in 2019).

Parada L., Tax Treaty Entitlement and Fiscally Transparent Entities: Improvements or Unnecessary Complications?, in J. Wheeler (ed), The Aftermath of BEPS, IBFD, Amsterdam (forthcoming in 2019).

Parada L. , Das Phänomen der doppelten Nichtbesteuerung: Eine Analyse im Lichte des Missbrauchs „hybrider“ Rechtsformen, Jahrbuch 2016 MPG-Forschungsbericht Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen, 8 Aug. 2016.

Academic Articles:

Parada L. , Hybrid Entity Mismatches: Exploring Three Alternatives for Coordination, 47 Intertax 1 (2019).

Mason R. & Parada L. , The Tax Subsidy War: Digital Battlefront, Tax Notes Int’l (Dec 2018­).

Mason R. & Parada L., The Illegality of the Digital Service Tax: Size Matters, Virginia Law and Economics Research Paper No. 2018-16, available at https://ssrn.com/abstract=3279639

Parada L.,  Hybrid Entity Mismatches and the International Trend of Matching Tax Outcomes: A Critical Approach, 46 Intertax 12 (2018).

Parada L., Hybrid entities and conflict of allocation of Income within tax treaties: Is Article 1(2) OECD Model [1(3) MLI] the best available solution? British Tax Review 3 (2018)

ParadaL. , Navarro A. & Schwarz P., The Proposal for an EU Anti-Avoidance Directive: Some Preliminary Thoughts, EC Tax Review Vol. 25, No. 3 (2016).

Parada L., Intergovernmental Agreements (IGAs) and the Implementation of FATCA in Europe, 7 World Tax J. (2015) No. 2.

Parada L., Lessons learned from the Swiss Julius Baer Case, 74 Tax Notes Int’l 1217 (30 June 2014)

Parada L., Is it Debt or is it Equity? The Problem with Using Hybrid Financial Instruments, 74 Tax Notes Int’l 347 (28 April 2014)

Parada L., Fiscalis 2020: A new European FATCA?, 72 Tax Notes Int’l 917 (9 Dec. 2013)

Parada L., Agents vs. Commissionaires: A comparison in light of the OECD Model Convention, 72 Tax Notes Int’l 59 (7 Oct. 2013)

Parada L., A comparative analysis of CFC Regimes in Latin America, 68 Tax Notes Int'l 957 (3 Dec. 2012)

Other Publications:

Parada L., Transparent Entities and Tax Treaty Relief: Anson vs. Commissioners for Her Majesty’s Revenue and Customs [2015] UKSC 44 on 1 July 2015, 21th Newsletter EU Law and Taxation—Jurisprudence/National: UK, Universidad de Valencia (12 July 2015).

Parada L., The New EU Anti-Avoidance Directive, 26th Newsletter EU Law and Taxation—Legislation/European Union, Universidad de Valencia (29 January 2016)

Interviews:

Interviewed regarding a hypothetical structure involving the U.S. and Europe included in the article of W. Hoke: The SS Stateless -- Does BEPS Hold Sway on the Tax-Free Seas?, which was published at Tax Notes, Tax Analyst (USA) on 4 January 2016.

Interviewed regarding the U.S. tax reform and included in the article of W. Hoke: News Analysis: Range of Foreign Responses Predicted to Trump Tax Plans, which was published at Tax Notes Tax, Analyst (USA) on 17 Nov. 2016.

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