Research Output per year
Personal profile
Research interests
EU and international tax law
Environmental taxation
Career
Present
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.
2013
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 2016 → 28 Feb 2018
Keywords
- 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 proceeding › Conference contribution › Scientific › peer-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. 275-296Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-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 journal › Article › Scientific › peer-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 journal › Article › Professional
Tax Treaty Override
De Pietro, C., 2014, Wolters Kluwer Law and Business. 264 p. (EUCOTAX Series on European Taxation)Research output: Book/Report › Book › Scientific