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Personal profile

Research interests

EU and international tax law

Environmental taxation




Tilburg University

Assistant Professor



1st November 2014 - 30 April 2016

Alma Mater Studiorum University of Bologna

Research Fellow and lecturer in European Tax law.

The research focused on the Italian environmental tax system and relevant possibilties of reform. It was commissioned by the Italian Ministry of the Environment.



Alma Mater Studiorum University of Bologna

Lecturer in business tax law


1st March 2013 - 28th February 2014

Alma Mater Studiorum  University of Bologna

Research fellow

The research examined the effects of double taxation conventions within the EU. In particular, it focused on the consequences that amendments to EU law can have on a previously concluded tax treaty between a member state and a third state.


Current courses

Click here for my courses.

Education/Academic qualification

Fiscal Institute Tilburg (FIT)

3 Nov 201628 Feb 2018


  • Environmental Taxation
  • European Taxation
  • European Environmental Law
  • Environmental Policy
  • European Law
  • International Environmental Law
  • Tax On Wages/Income Tax
  • Tax Economics
  • International Taxation
  • Taxes
  • Tax Policy
  • Tax Governance
  • Tax Law
  • International Law
  • Sustainability and Taxation
  • Developing Countries

Research Output 2006 2018

Taxpayer’s mobility in the context of tax treaty law: The need of a renewed balance between favoring the movement of persons and tackling treaty abuse

De Pietro, C., 2018, Corporate Tax Residence and Mobility: EATLP Annual Congress Lodz. Traversa, E. (ed.). IBFD, p. 77-90 (EATLP International Tax Series; vol. 16).

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientificpeer-review

Treaty abuse in Action 6 of the OECD BEPS action plan: A matter of effectiveness undermined by tax treaty override

De Pietro, C., 2016, Erosión de la Base Imponibile y Traslado de Beneficios: Estudios Sobre el Plan BEPS de la OCDE: Comentarios a las acciones 1,2,5,6,8,13 y 15. Thomson Reuters/Aranzadi, p. 275-296

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Tax treaty override and the need for coordination between legal systems: Safeguarding the effectiveness of international law

De Pietro, C., 2015, In : World Tax Journal. 7, 1, p. 73-97 24 p.

Research output: Contribution to journalArticleScientificpeer-review

Exit tax e violazioni delle Convenzioni internazionali: L'esperienza olandese e britannica

De Pietro, C., 2014, In : Rivista della Guardia di Finanza. 4, p. 1045-1058 13 p.

Research output: Contribution to journalArticleProfessional

Tax Treaty Override

De Pietro, C., 2014, Wolters Kluwer Law and Business. 264 p. (EUCOTAX Series on European Taxation)

Research output: Book/ReportBookScientific