Parada’s book presents a thorough analysis of Double Non-taxation and the Use of Hybrid Entities
Wolters Kluwer Legal & Regulatory U.S. announced that author Dr. Leopoldo Parada has received the 2018 Sorbonne Tax Thesis Award for his book Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS from the Tax & Public Finance Department of the Université Paris 1 Panthéon-Sorbonne. This title, available on www.kluwerarbitration.com, is a part of Wolters Kluwer’s Series on International Taxation.
Dr. Parada’s book provides a critical review of the Organisation for Economic Co-operation and Development’s (OECD’s) approach in Base Erosion and Profit Shifting (BEPS) – Action 2 and proposes a deeply informed alternate method based on the tax policy aims of simplicity, coherence and ease of administration. The book elaborates on solutions applicable to a generality of cases worldwide, clarifies that a more fundamental solution with regard to hybrid entities brings more consistent tax treaty outcomes, and hugely promotes the urgent quest for alternative solutions. This title is an important work in Wolters Kluwer’s vast collection of content on international taxation.
“This book analyzes the interaction between the double non-taxation outcome and the use of hybrid entities in an approach not strictly linked to any specific tax jurisdiction,” said David Bartolone, Vice President and General Manager of the International Group at Wolters Kluwer Legal & Regulatory U.S. “It provides an unparalleled interpretation for practitioners, tax authorities, policymakers and academics concerned with international and EU tax law, and we commend Dr. Parada for this well-deserved honor.”
Dr. Parada is an attorney-at-law and tax advisor practitioner, as well as a visiting professor of International Tax Law at the School of Management of the University of Turin and a former research associate at the Max Planck Institute for Tax Law and Public Finance. He holds a Ph.D. from the University of Valencia and LL.M. (Master in Laws) in International Taxation from the University of Florida - Fredric G. Levin College of Law (USA).
“The jury of the Sorbonne Tax Law Prize considered that Dr. Parada’s work was extremely valuable, both in terms of technical content and in terms of theoretical reflections,” said Professor Dr. Daniel Gutmann, Partner at CMS Francis Lefebvre and a judge on the 2018 Sorbonne Tax Thesis Award judging panel. “The title provides an interesting approach to double non-taxation and offers very challenging suggestions in order to solve issues raised by the most problematic situations raised by hybrid entities. It is highly-innovative work, which will be a beneficial reference for industry research in the years to come.”
The Sorbonne Tax Law Thesis Award recognizes and promotes outstanding Ph.D. thesis in the domain of Tax Law which are written and defended during the year prior. The judging panel is composed of professors and researchers of the Sorbonne Tax & Public Finance Department and external tax law academics. Award winners are invited to Paris to present his or her research outcomes at the Junior Tax Scholars Conference.
Wolters Kluwer’s International Group is the leading provider of English-language cross-border legal information and in-depth solutions for the global business and academic communities. Areas of expertise include arbitration, intellectual property law, international taxation, and competition law.
To order Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS, visit: https://lrus.wolterskluwer.com/store/product/double-non-taxation-and-the-use-of-hybrid-entities-an-alternative-approach-in-the-new-era-of-beps/.
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