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

SCHOLARLY PAPERS

20

DOWNLOADS
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in Total Papers Downloads

5,163

SSRN CITATIONS

0

CROSSREF CITATIONS

2

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

Scholarly Papers (20)

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 1,029 (23,021)

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

2.

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 558 (53,489)

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

3.

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 Leeds School of Law and Universite du Luxembourg, Faculty of Law
Downloads 508 (59,941)

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

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 Leeds School of Law
Downloads 460 (67,784)

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

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 Leeds School of Law
Downloads 422 (75,256)

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

6.

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 405 (78,971)

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

7.

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 272 (122,877)

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

8.

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 265 (126,325)

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

9.

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 222 (150,666)

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

10.

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 144 (220,703)

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Debt and Equity, Section 385, CFC Netting rules

11.

Full Taxation: The Single Tax Emperor's New Clothes

Florida Tax Review, Vol. 24, Forthcoming
Number of pages: 39 Posted: 18 Jul 2020
Leopoldo Parada
University of Leeds School of Law
Downloads 143 (221,923)

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

12.

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 138 (228,313)

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

13.

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 138 (228,313)

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

14.

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 128 (242,206)

Abstract:

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

15.

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 95 (298,640)

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

16.

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 74 (347,478)

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

17.

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 62 (381,746)

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

18.

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 52 (414,941)

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

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

20.

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

In J. Wheeler (ed), The Aftermath of BEPS, IBFD, Amsterdam (2020)
Posted: 20 Feb 2020
Leopoldo Parada
University of Leeds School of Law

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tax transparency; hybrid entities; tax treaties; tax treaty entitlement