Leopoldo Parada

University of Leeds School of Law

Lecturer in Tax Law

Liberty Building

Belle Vue Road

Leeds, LS2 9JT

United Kingdom

http://https://essl.leeds.ac.uk/law/staff/1273/dr-leopoldo-parada

  • University of Leeds School of Law

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    • Tel: +44 (0)113 343 9938
SCHOLARLY PAPERS

34

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

  • University of Leeds School of Law

    • Email
    • Tel: +44 (0)113 343 9938

Scholarly Papers (34)

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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 Leeds School of Law
Downloads 1,558 (18,425)

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

2.

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
University of Leeds School of Law
Downloads 1,290 (24,506)

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

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 University of Leeds School of Law
Downloads 1,211 (27,012)

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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
University of Leeds School of Law
Downloads 1,185 (27,802)

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

5.

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
University of Leeds School of Law
Downloads 1,068 (32,323)

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

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
University of Leeds School of Law
Downloads 1,022 (34,367)

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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
University of Leeds School of Law
Downloads 910 (40,442)

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

8.

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
University of Leeds School of Law
Downloads 790 (49,014)

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transparent entities; hybrid entities; OECD Model; Action 2

9.

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, University of Leeds School of Law and Universite du Luxembourg, Faculty of Law
Downloads 648 (63,712)

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

10.

Global Minimum Taxation: A Strategic Approach for Developing Countries

Number of pages: 29 Posted: 22 Nov 2022
Leopoldo Parada
University of Leeds School of Law
Downloads 633 (66,398)

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GloBE; minimum taxation; corporate tax; BEPS

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
University of Leeds School of Law
Downloads 491 (90,198)

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

12.

Tax Neutrality Regimes and GloBE

in W. Haslehner, K. Pantazatou, G. Kofler and A. Rust (eds), forthcoming.
Number of pages: 24 Posted: 10 May 2022
Leopoldo Parada
University of Leeds School of Law
Downloads 489 (90,647)

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

13.

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 University of Leeds School of Law
Downloads 488 (90,870)
Citation 1

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

14.

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
University of Leeds School of Law
Downloads 487 (91,103)

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GloBE; minimum taxation; corporate tax; BEPS

15.

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 Leeds School of Law
Downloads 398 (115,343)

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

16.

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 Leeds School of Law
Downloads 370 (125,342)

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

17.

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 Leeds School of Law
Downloads 348 (134,183)
Citation 1

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

18.

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 Leeds School of Law
Downloads 310 (151,691)

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

19.

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
University of Leeds School of Law
Downloads 258 (183,117)

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

20.

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
University of Leeds School of Law
Downloads 252 (187,466)

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

21.

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
University of Leeds School of Law
Downloads 242 (194,972)

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

22.

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 Leeds School of Law
Downloads 241 (195,772)

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Debt and Equity, Section 385, CFC Netting rules

23.

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
University of Leeds School of Law
Downloads 199 (234,322)

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

24.

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 Leeds School of Law
Downloads 173 (265,013)

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

25.

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
University of Leeds School of Law
Downloads 166 (274,603)

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

26.

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
University of Leeds School of Law
Downloads 165 (275,994)

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interest limitation rules; anti-hybrid rules; hybrid entities

27.

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
University of Leeds School of Law
Downloads 159 (284,623)

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

28.

Hybrid Entity Mismatches and the MLI: A Tax Policy Assessment

49 Intertax 10 (2021)
Number of pages: 40 Posted: 13 Apr 2022
Leopoldo Parada
University of Leeds School of Law
Downloads 151 (298,625)

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

29.

Section 36 and Schedule 7: Hybrid and Other Mismatches

British Tax Review 4 (2021)
Number of pages: 7 Posted: 11 Oct 2021
Leopoldo Parada
University of Leeds School of Law
Downloads 112 (372,247)

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

30.

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
University of Leeds School of Law
Downloads 107 (384,298)

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

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

32.

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 Leeds School of Law
Downloads 90 (430,812)

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

33.

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
University of Leeds School of Law
Downloads 85 (446,141)

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

34.

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 Leeds School of Law
Downloads 82 (455,705)

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