Dipartimento di Management "Valter Cantino"

Prodotti della ricerca selezionati

Books:

L. Parada, 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:

L. Parada, Impuestos Digitales en Europa: Discriminación Indirecta y Ayudas de Estado a la Luz del Derecho Comunitario, A. Antón (ed.), Thomson Reuters Aranzadi (forthcoming in 2019).

L. Parada, The Interplay between interest limitation rules and anti-hybrid rules in light of the EU ATADs: Inverting the Paradigm, 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).

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

L. Parada, Hybrid Financial Instruments and the New Anti-Hybrid Rules in the EU ATAD 1 and 2: Implementation Challenges, in: W. Haslehner (ed), The Anti-Tax Avoidance Directive, Edward Elgar Publishing (forthcoming in 2019).

L. Parada, 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.

Peer-review articles in Tax Law Journals:

L. Parada, The OECD ‘Saving Clause’: An American Tailored Provision Made-to-Measure the World, Rivista di Diritto Finanziario e Scienze delle Finanze, LXXVIII, 1, 1, 13-52 (2019).

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

R. Mason & L. Parada, Size Matters: Discriminatory Intent and Discriminatory Impact in EU Law, Virginia Law and Economics Research Paper No. 2018-16, forthcoming 2019.

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

L. Parada, 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).

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

Non-peer review articles in Tax Law Journals:

L. Parada, Ayudas de Estado e Impuestos Digitales en Europa: Sentencia del Tribunal General en los Asuntos Acumulados T–836/16 y T–624/17 [“State Aid and Digital Taxes in Europe: The EU General Court Decision in the Joined Cases T–836/16 and T–624/17”], Revista de la Unión Europea Aranzadi, Thomson Reuters (2019).

R. Mason & L. Parada, The Tax Subsidy War: Digital Battlefront, 92 Tax Notes Int’l 1183 (2018).

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

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

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

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

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

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

Other publications:

L. Parada, On turnover-based taxes and digital taxes: the EU Advocate General’s opinion in Vodafone, Multinational Tax & Transfer Pricing News (17 June 2019).

L. Parada, EU loss in Polish State aid case may be a win for digital services tax, Multinational Tax & Transfer Pricing News (17 May 2019).

L. Parada, La Ilegalidad del Impuesto Español sobre Servicios Digitales, Blog HayDerecho, Expansión/ Spanish Newspaper (10 Jan. 2019).

L. Parada, Digital Tax Hopes Still Alive in EU Member States, Law360 Tax Authority ––Lexis Nexis (9 Jan. 2019).

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

L. Parada, 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).

Editorial Work:

Co-Editor of the forthcoming book: 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).

Coordinator of the book: I. Richelle, W. Schön, E. Traversa (eds), State Aid Law and Business Taxation, MPI Studies in Tax Law and Public Finance Vol. 6 (Berlin: Springer, 2016).

Interviews:

W. Hoke entitled: Member States’ Proposed Digital Taxes Could Clash with EU Treaty, Worldwide Tax Daily (Tax Analysts), 20 March 2019 (quoting me about unilateral digital taxes in Europe).

J. Schickler: France’s Rush To Impose Web Tax Invites Business Concern, Law360 Tax Authority (Lexis Nexis) on 19 Dec. 2018 (quoting me on the retroactive application of digital taxes in France).

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 (quoting me on a hypothetical structure involving the U.S. and Europe).

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 (quoting me on the U.S. tax reform implications in Europe).

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