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Francesco De Lillo

International Bureau of Fiscal Documentation (IBFD)

Netherlands

http://https://www.ibfd.org/

University of Antwerp - Faculty of Law, Business & Law Research Group

Antwerp

Belgium

  • International Bureau of Fiscal Documentation (IBFD)

  • University of Antwerp - Faculty of Law, Business & Law Research Group

SCHOLARLY PAPERS

6

DOWNLOADS

259

TOTAL CITATIONS

0

Scholarly Papers (6)

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1.

The Return of Windfall Taxation

51 Intertax 11 (2023), pp. 722-731
Number of pages: 10 Posted: 27 Oct 2023 Last Revised: 11 Apr 2024
Tarcísio Diniz Magalhães and Francesco De Lillo
University of Antwerp and International Bureau of Fiscal Documentation (IBFD)
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windfall gains, windfall taxation, excess profit, non-routine profits, tax policy

2.

In Search of Single Taxation

J.C. Wheeler (ed.), Single Taxation? (IBFD, 2018)
Posted: 13 Oct 2023
Francesco De Lillo
International Bureau of Fiscal Documentation (IBFD)

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International tax law; principles of the international tax regime; single tax principle; hybrid mismatch arrangements

3.

Italy - The New Tax Treatment of EU/EEA Investment Funds between Solved Issues and Persistent Breaches of EU Law

Finance and Capital Markets vol. 23 (2021), no. 1
Posted: 09 Oct 2023
Francesco De Lillo
International Bureau of Fiscal Documentation (IBFD)

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international taxation; tax law; investment funds; EU tax law

4.

Brexit: Selected Tax Implications of the Trade and Cooperation Agreement

European Taxation vol. 61 (2021), no. 4
Posted: 20 Sep 2023
Oana Popa and Francesco De Lillo
West University of Timisoara and International Bureau of Fiscal Documentation (IBFD)

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EU tax law; Brexit; direct taxation

5.

Introducing Pillar Two: Towards a Global Minimum Effective Tax Rate

A. Perdelwitz & A. Turina (eds.), Global Minimum Taxation? An Analysis of the Global Anti-Base Erosion Initiative, IBFD Tax Research Series vol. 4 (IBFD, 2020)
Posted: 20 Sep 2023
Francesco De Lillo
International Bureau of Fiscal Documentation (IBFD)

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International tax law; Pillar Two; Global Minimum Tax

6.

The Impact of the EU Anti-Tax Avoidance Package on the Exercise of National Tax Sovereignty

P. Pistone (ed.), European Tax Integration: Law, Policy and Politics, GREIT Series (IBFD, 2018)
Posted: 20 Sep 2023
Francesco De Lillo
International Bureau of Fiscal Documentation (IBFD)

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EU tax law; ATAD; tax sovereignty