Leopoldo Parada

King's College London

Reader in Tax Law

Somerset House East Wing

London, WC2R SLS

United Kingdom

http://www.kcl.ac.uk/people/leopoldo-parada

  • King's College London

SCHOLARLY PAPERS

43

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Top 3,079

in Total Papers Downloads

23,314

TOTAL CITATIONS

9

Ideas:
“  European and International tax law issues related to digital economy, base erosion and profits shifting, tax avoidance , and the application of tax treaties  ”

  • King's College London

Scholarly Papers (43)

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1.

Global Minimum Taxation: A Strategic Approach for Developing Countries

Columbia Journal of Tax Law, Vol. 15, No. 2, 2024
Number of pages: 25 Posted: 22 Nov 2022 Last Revised: 21 May 2024
Leopoldo Parada
King's College London
Downloads 2,215 (14,592)
Citation 2

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GloBE; minimum taxation; corporate tax; BEPS

2.

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 King's College London
Downloads 1,723 (21,782)

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

3.

The Legality of Digital Taxes in Europe

Virginia Tax Review, 2020, Virginia Public Law and Legal Theory Research Paper No. 2020-50, Virginia Law and Economics Research Paper No. 2020-10
Number of pages: 37 Posted: 04 Jun 2020
Ruth Mason and Leopoldo Parada
University of Virginia School of Law and King's College London
Downloads 1,458 (27,991)

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digital taxes; indirect discrimination; EU law; legality; fundamental freedoms; Vodafone; Tesco

4.

The Unified Approach Under Pillar 1: An Early Analysis

Tax Notes International, Vol. 96 No. 11
Number of pages: 8 Posted: 12 Feb 2020
Leopoldo Parada
King's College London
Downloads 1,448 (28,335)

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Digital taxes, digital economy, OECD Pillar One, unified approach

5.

Full Taxation: The Single Tax Emperor's New Clothes

Florida Tax Review, Vol. 24:2 (2021)
Number of pages: 55 Posted: 18 Jul 2020 Last Revised: 30 Sep 2021
Leopoldo Parada
King's College London
Downloads 1,327 (32,171)
Citation 1

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full taxation; non-taxation; double taxation; double non taxation; single taxation

6.

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
King's College London
Downloads 1,237 (35,613)

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

7.

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
King's College London
Downloads 1,115 (41,524)

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

8.

Amazon and the State Aid Tax Saga

Cahiers de fiscalité luxembourgeoise et européenne 1 (2022), Forthcoming
Number of pages: 21 Posted: 11 Mar 2022
Leopoldo Parada
King's College London
Downloads 1,087 (43,047)

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state aid; amazon case; TNMM; transfer pricing; OECD TP Guidelines

9.

Tax Treaty Entitlement and Fiscally Transparent Entities: Improvements or Unnecessary Complications?

J. Wheeler (ed), The Aftermath of BEPS (IBFD, 2020)
Number of pages: 31 Posted: 12 Mar 2021
Leopoldo Parada
King's College London
Downloads 924 (53,972)

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transparent entities; hybrid entities; OECD Model; Action 2

10.

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
Max Planck Institute for Tax Law and Public Finance, King's College London and Universite du Luxembourg, Faculty of Law
Downloads 730 (74,134)
Citation 2

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

11.

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
King's College London
Downloads 723 (75,087)

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

12.

Company Size Matters

British Tax Review 5, 2019
Number of pages: 42 Posted: 11 Jan 2019 Last Revised: 20 Dec 2019
Ruth Mason and Leopoldo Parada
University of Virginia School of Law and King's College London
Downloads 624 (90,559)
Citation 1

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

13.

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
King's College London
Downloads 567 (102,284)

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

14.

Tax Neutrality Regimes and GloBE

in W. Haslehner, K. Pantazatou, G. Kofler and A. Rust (eds), The Pillar Two Global Minimum Tax (Edward Elgar 2023)
Number of pages: 24 Posted: 10 May 2022 Last Revised: 12 Sep 2023
Leopoldo Parada
King's College London
Downloads 557 (104,538)

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GloBE; Pillar 2; minimum taxation; effective corporate taxation; transparent entities

15.

La Propuesta de un Impuesto Mínimo Global: Una Mirada Crítica (The Proposal for a Minimum Global Tax: Critical Reflections )

en Alfredo García Prats (ed), Transformación Digital y Justicia Tributaria (Tirant lo Blanch, 2021- forthcoming)
Number of pages: 26 Posted: 18 Nov 2021 Last Revised: 16 Feb 2022
Leopoldo Parada
King's College London
Downloads 509 (116,872)

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GloBE; minimum taxation; corporate tax; BEPS

16.

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
King's College London
Downloads 496 (120,581)
Citation 2

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

17.

Hybrid Entity Mismatches: Exploring Three Alternatives for Coordination

Intertax, Vol. 47, Issue 1, 2019
Number of pages: 31 Posted: 15 May 2019
Leopoldo Parada
King's College London
Downloads 456 (133,349)

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

18.

The OECD Global Tax Deal and Developing Countries: Where Do We Stand?

Caribbean Tax Law Journal, Forthcoming
Number of pages: 6 Posted: 08 Aug 2023
Leopoldo Parada
King's College London
Downloads 436 (140,721)

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global tax deal; pillar one; pillar two; OECD two-pillar solution; developing countries

19.

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
King's College London
Downloads 429 (143,399)

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

20.

International Cooperation on Tax Matters at the United Nations: A Turning Point in History?

Caribbean Tax Law Journal 1 (2024) Forthcoming
Number of pages: 6 Posted: 01 Mar 2024
Leopoldo Parada
King's College London
Downloads 413 (149,845)

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UN tax cooperation; global tax governance; developing countries; OECD; international tax

21.

Flow-Through Entities and the OECD Pillar Two

in A. Baez, V. Chand, S. Kostic and M Tenore (eds), "Taxation of Trusts, Foundations and Similar Arrangements in a Global Setting" (Kluwer Law International 2025-26) forthcoming
Number of pages: 40 Posted: 12 Aug 2024 Last Revised: 12 Mar 2025
Leopoldo Parada
King's College London
Downloads 402 (154,493)

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22.

Hybrid Financial Instruments and Anti-Hybrid Rules in the EU ATAD

in: W. Haslehner, K. Pantazatou, G. Kofler and A. Rust, A Guide to the Anti-Tax Avoidance Directive (Edward Elgar, 2020)
Number of pages: 37 Posted: 06 Dec 2021
Leopoldo Parada
King's College London
Downloads 360 (174,647)

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anti-hybrid rules; interest limitation rules; hybrid mismatches; financial instruments; BEPS; ATAD

23.

Tailoring Developing Country Advice: A Response to Noam Noked

Tax Notes Int'l, 14 Feb. 2022, p. 757
Number of pages: 2 Posted: 03 Apr 2022
Leopoldo Parada
King's College London
Downloads 330 (192,030)

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Minimum taxation; GLOBE; Pillar 2; base erosion; profit shifting

24.

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
King's College London
Downloads 323 (196,364)

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Debt and Equity, Section 385, CFC Netting rules

25.

Between Apples and Oranges: The EU General Court’s Decision in the ‘Apple Case’

EC Tax Review, Issue 2 (2021)
Number of pages: 15 Posted: 06 Apr 2021
Leopoldo Parada
King's College London
Downloads 310 (205,260)

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state aid; apple case; stateless income; EU tax law; selectivity

26.

El Acuerdo Fiscal Internacional: Impacto en Economías Emergentes (The Global Tax Agreement: Impact on Emerging Economies)

in: Estudios de Derecho Tributario, Derecho Aduanero y Comercio Exterior––Memorias: 46 Jornadas Colombianas de Derecho Tributario, Derecho Aduanero y Comercio Exterior (Instituto Colombiano de Derecho Tributario– ICDT 2022)
Number of pages: 32 Posted: 17 Feb 2022
Leopoldo Parada
King's College London
Downloads 299 (213,327)

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global tax agreement; OECD pillar 1 and pillar 2; GloBE; unified approach; new nexus; BEPS; developing countries

27.

How the Vodafone Magyarország Opinion Affects EU Debate on Turnover-Based Digital Taxes

95 Tax Notes Int'l 5 (2019)
Number of pages: 10 Posted: 20 Sep 2019
Leopoldo Parada
King's College London
Downloads 254 (252,261)

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turnover taxes; digital taxes; DST; digital services tax; discrimination; EU law

28.

Response to the UN Resolution A/RES/77/244 on Promotion of Inclusive and Effective Tax Cooperation at the United Nations

Number of pages: 13 Posted: 03 Jun 2023 Last Revised: 30 May 2024
Leopoldo Parada
King's College London
Downloads 230 (277,978)
Citation 1

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tax cooperation; UN; tax law; international tax cooperation

29.

Tesco Global C-323/18: Upholding the Hungarian Turnover Tax

Highlights & Insights on European Taxation 12 (2020)
Number of pages: 9 Posted: 06 Mar 2021
Leopoldo Parada
King's College London
Downloads 226 (282,711)

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Indirect discrimination; EU tax law; turnover taxation; digital taxes

30.

Hybrid Entity Mismatches and the MLI: A Tax Policy Assessment

49 Intertax 10 (2021)
Number of pages: 40 Posted: 13 Apr 2022
Leopoldo Parada
King's College London
Downloads 221 (288,847)

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hybrid mismatches; BEPS; UK anti-hybrid; double deduction; deduction/non-inclusion; MLI; tax treaties

31.

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
King's College London
Downloads 217 (293,895)

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

32.

The Interplay between Interest Limitation Rules and Anti-hybrid Rules: Inverting the Paradigm

In G. Bizioli, M. Grandinetti, L. Parada, G. Vanz & A. Vicini Ronchetti (Eds), Corporate Taxation, Group Debt Funding and Base Erosion. New Perspective on the EU Anti-Tax Avoidance Directive, (Kluwer Law International, Eucotax Series, 2020), pp. 209-229
Number of pages: 22 Posted: 10 Dec 2020
Leopoldo Parada
King's College London
Downloads 205 (310,184)

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interest limitation rules; anti-hybrid rules; hybrid entities

33.

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
King's College London
Downloads 175 (358,287)

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

34.

U.N. International Tax Cooperation: The Terms of References Final Draft

Tax Notes Int'l 116 (2024)
Number of pages: 13 Posted: 10 Jan 2025 Last Revised: 23 Jan 2025
Leopoldo Parada
King's College London
Downloads 159 (389,258)

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tax cooperation, UN tax cooperation; developing countries; terms of references; ToR; global tax governance

35.

Amazon and the Future of State Aid Law in Direct Tax Matters

113 Tax Notes Int'l 5 (2024)
Number of pages: 8 Posted: 10 Apr 2024
Leopoldo Parada
King's College London
Downloads 150 (408,778)

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Amazon; state aid; transfer pricing; OECD TP guidelines

36.

Section 36 and Schedule 7: Hybrid and Other Mismatches

British Tax Review 4 (2021)
Number of pages: 7 Posted: 11 Oct 2021
Leopoldo Parada
King's College London
Downloads 145 (420,057)

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hybrid mismatches; BEPS; UK anti-hybrid; imported mismatches; double deduction; deduction/non-inclusion

37.

The Future of Research in Tax Law

in L. Parada (ed), A Research Agenda for Tax Law (Edward Elgar, 2022)
Number of pages: 8 Posted: 09 Jun 2023
Leopoldo Parada
King's College London
Downloads 137 (439,426)

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tax law; research in tax law; research agendas; taxation; international tax; EU tax law

38.

Commission v Poland C-562/19 P: Turnover Taxation and State Aid Law

Highlights & Insights on European Taxation (2021)
Number of pages: 8 Posted: 30 Jun 2021
Leopoldo Parada
King's College London
Downloads 136 (441,993)

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state aid; EU tax law; selectivity; turnover taxation; progresivity

39.

Why a Research Agenda for Tax Law?

in L. Parada (ed), A Research Agenda for Tax Law (Edward Elgar, 2022)
Number of pages: 11 Posted: 31 May 2023
Leopoldo Parada
King's College London
Downloads 131 (455,367)

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Tax Law; Taxation; Taxes; International Tax; Inequalities; Environmental taxes; EU tax law; digital taxation

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

41.

Breaking down the CJEU’s decision in Apple: An unsatisfactory outcome

Highlights and Insights on European Taxation No. 1, 2025
Number of pages: 8 Posted: 21 Feb 2025
Leopoldo Parada
King's College London
Downloads 107 (531,127)

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State aid, Apple case

42.

Vodafone Magyarország: Special Hungarian Tax on Turnover of Telecommunications Operators is Compatible with EU Law

Highlights & Insights on European Taxation Vol. 10 (2020)
Number of pages: 10 Posted: 25 Jan 2021
Leopoldo Parada
King's College London
Downloads 106 (534,801)

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Indirect discrimination; EU tax law; turnover taxation; digital taxes

43.

Fiscalis 2020: A New European FATCA?

Tax Notes International, Vol. 72, No. 10, 2013
Number of pages: 7 Posted: 01 Feb 2016
Leopoldo Parada
King's College London
Downloads 100 (557,509)

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