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

11

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

Scholarly Papers (11)

1.
Downloads 427 ( 64,484)

Digital Battlefront in the Tax Wars

Virginia Law and Economics Research Paper No. 2018-16
Number of pages: 15 Posted: 14 Nov 2018 Last Revised: 01 Jan 2019
Ruth Mason and Leopoldo Parada
University of Virginia School of Law and University of Turin - Department of Management
Downloads 426 (64,088)

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

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
Ruth Mason and Leopoldo Parada
University of Virginia School of Law and University of Turin - Department of Management
Downloads 1 (645,603)

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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 404 (68,030)

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

3.

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 229 (127,188)

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

4.

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 202 (142,743)

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

5.

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 135 (202,236)

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

6.

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 109 (237,455)

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

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 107 (240,632)

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Debt and Equity, Section 385, CFC Netting rules

8.

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 61 (336,596)

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

9.

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 50 (369,317)

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

10.

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 37 (415,366)

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

11.

Size Matters: Discriminatory Intent and Discriminatory Impact in EU Law

Number of pages: 15 Posted: 11 Jan 2019
Ruth Mason and Leopoldo Parada
University of Virginia School of Law and University of Turin - Department of Management
Downloads 9 (557,809)

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