Leopoldo Parada

University of Turin - Department of Management

Visiting Professor of International Tax Law

C.so Unione Sovietica, 218 bis

Turin, Turin 10100

Italy

http://www.buss-man.unito.it/do/docenti.pl/Alias?leopoldoeduardo.paradapino#profilo

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 18,352

SSRN RANKINGS

Top 18,352

in Total Papers Downloads

2,578

CITATIONS

2

Ideas:
“  European and International tax law issues related to digital economy  ”

Scholarly Papers (15)

1.

Digital Battlefront in the Tax Wars

Virginia Law and Economics Research Paper No. 2018-16, 92 Tax Notes International 1183 (2018)
Number of pages: 15 Posted: 14 Nov 2018 Last Revised: 15 Aug 2019
Ruth Mason and Leopoldo Parada
University of Virginia School of Law and University of Turin - Department of Management
Downloads 748 (32,449)

Abstract:

Loading...

digital services tax, DST, digital tax, EU law, digital PE, permanent establishment, tech tax, web tax, google tax

2.

The Proposal for an EU-Anti Avoidance Directive: Some Preliminary Thoughts

EC Tax Review Vol. 25, No. 3, 2016
Number of pages: 26 Posted: 20 Nov 2016
Aitor Navarro, Leopoldo Parada and Paloma Schwarz
Universidad Carlos III de Madrid, University of Turin - Department of Management and Universite du Luxembourg, Faculty of Law
Downloads 444 (63,746)

Abstract:

Loading...

European Tax Law; Tax avoidance; Agressive tax planning; International Tax Law

3.

Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS (Introduction)

Kluwer Law International, Series on International Taxation Vol. 66, Alphen aan den Rijn, 2018, ISBN 978-90-411-9991-1
Number of pages: 10 Posted: 15 Oct 2018
Leopoldo Parada
University of Turin - Department of Management
Downloads 290 (104,266)

Abstract:

Loading...

Hybrid Entities, Double Non-Taxation, BEPS Action 2, Hybrid Mismatch Arrangements, Tax Transparent Entities

4.

Intergovernmental Agreements and the Implementation of FATCA in Europe

World Tax Journal Vol. 7, No. 2, 2015
Number of pages: 29 Posted: 25 Jan 2016
Leopoldo Parada
University of Turin - Department of Management
Downloads 239 (127,084)

Abstract:

Loading...

FATCA, Intergovernmental Agreements, US International Tax Law, EU Tax Law, Tax Evasion, Tax Avoidance, Exchange of Information, Eurobonds

5.

Hybrid Entities and Conflicts of Allocation of Income Within Tax Treaties: Is New Article 1(2) of the OECD Model (Article 3(1) of the MLI) the Best Solution Available?

British Tax Review, Issue 3 (2018)
Number of pages: 43 Posted: 19 Dec 2018
Leopoldo Parada
University of Turin - Department of Management
Downloads 177 (168,597)

Abstract:

Loading...

tax treaties, hybrid entities, tax transparent entities, OECD Model, Multilateral Instrument, saving clause, BEPS

6.

Agents vs. Commissionaires: A Comparison in Light of the OECD Model Convention

Tax Notes International, Vol. 72, No. 1, 2013
Number of pages: 8 Posted: 23 Jan 2016
Leopoldo Parada
University of Turin - Department of Management
Downloads 164 (180,160)

Abstract:

Loading...

Agency, Permanent Establishments, Article 5 OECD Model, Commissionaire, Tax Treaties

7.

Is it Debt or is it Equity? The Problem with Using Hybrid Financial Instruments

Tax Notes International, Vol. 74, No. 4, 2014
Number of pages: 11 Posted: 25 Jan 2016
Leopoldo Parada
University of Turin - Department of Management
Downloads 118 (234,544)

Abstract:

Loading...

Debt and Equity, Section 385, CFC Netting rules

8.

Hybrid Entity Mismatches: Exploring Three Alternatives for Coordination

Intertax, Vol. 47, Issue 1, 2019
Number of pages: 31 Posted: 15 May 2019
Leopoldo Parada
University of Turin - Department of Management
Downloads 92 (278,093)

Abstract:

Loading...

Hybrid Entities, Double Non-Taxation, BEPS Action 2, Hybrid Mismatch Arrangements, Tax Transparent Entities, Linking rules, coordination rule

9.

The 'OECD Saving Clause': An American-Tailored Provision Made to Measure the World

Rivista di Diritto Finanziario e Scienza delle Finanze, LXXVIII 1, I, 13-52 (2019)
Number of pages: 41 Posted: 18 Jul 2019
Leopoldo Parada
University of Turin - Department of Management
Downloads 77 (310,133)

Abstract:

Loading...

saving clause; double taxation; hybrid entities; reverse saving clause

10.

A Comparative Analysis of CFC Regimes in Latin America

Tax Notes International, Vol. 68, No. 10, 2012
Number of pages: 17 Posted: 27 Jan 2016
Leopoldo Parada
University of Turin - Department of Management
Downloads 72 (322,164)

Abstract:

Loading...

CFC rules, anti-deferral, deferral, U.S. tax law, Latin America, passive income, active income

11.

Fiscalis 2020: A New European FATCA?

Tax Notes International, Vol. 72, No. 10, 2013
Number of pages: 7 Posted: 01 Feb 2016
Leopoldo Parada
University of Turin - Department of Management
Downloads 54 (372,944)

Abstract:

Loading...

tax evasion, tax avoidance, aggressive tax planning, FATCA, European Union

12.

Hybrid Entity Mismatches and the International Trend of Matching Tax Outcomes: A Critical Approach

Intertax, Vol. 46, Issue 12, 2018
Number of pages: 23 Posted: 14 May 2019
Leopoldo Parada
University of Turin - Department of Management
Downloads 49 (389,281)

Abstract:

Loading...

Hybrid Entities, Double Non-Taxation, BEPS Action 2, Hybrid Mismatch Arrangements, Tax Transparent Entities, Linking rules

13.

Lessons Learned from the Swiss Julius Baer Case

Tax Notes International, Vol. 74, No. 13, 2014
Number of pages: 9 Posted: 03 Feb 2016
Leopoldo Parada
University of Turin - Department of Management
Downloads 42 (414,208)

Abstract:

Loading...

Group requests, FATCA, Exchange of Information, Fishing Expeditions, Data protection, Double Tax Treaties

14.
Downloads 12 (566,065)

Abstract:

Loading...

General Court; European Union; turnover taxes; progressive taxes; state aid; indirect discrimination; selectivity; digital taxes; Polish retail tax

15.

Size Matters: Discriminatory Intent and Discriminatory Impact in EU Law

Posted: 11 Jan 2019
Ruth Mason and Leopoldo Parada
University of Virginia School of Law and University of Turin - Department of Management

Abstract:

Loading...

EU law, digital services tax, disproportionate impact, company size, discriminatory intent