Dr Leopoldo Parada Publishes Second Edition of Book
Dr Parada is an associate professor in tax law and Co-Director of the Centre for Business Law and Practice.
Dr Leopoldo Parada, Associate Professor in Tax Law and Co-Director of the Centre for Business Law and Practice (CBLP) just published the second edition of his book entitled "Double Non-Taxation and the Use of Hybrid Entities" (Kluwer Law International, 2024).
The book is the first systematic in-depth analysis of the OECD Base Erosion and Profit Shifting (BEPS) Action Plan 2 and hybrid entities, providing a timely critical review of the approach adopted by the OECD and proposing a deeply informed alternative method to deal with the problem of hybrid entity mismatches. Due to its nonpareil clarification of these issues, this book will prove to be of immeasurable value to practitioners, tax authorities, policymakers, and academics concerned with international tax law. In addition, as an authoritative guide that promises to reorient the discussion to what matters in the debate regarding hybrid entity mismatches, Parada's book furnishes solutions applicable to a generality of cases globally and, therefore, hugely promotes the urgent quest for alternative views.
I am extremely happy about this second edition, which is coming six years after its previous one, exactly at a time when these matters are gaining more and more attention in the academic tax law circles worldwide. The second edition is a demonstration that the book has become a precedent for scholars and practitioners in this area.
Dr Parada is also the editor of editor of two collective volumes: “Corporate Taxation, Group Debt Funding and Base Erosion” (Eucotax Series, Kluwer Law International, 2020) and “A Research Agenda for Tax Law” (Edward Elgar Publishing, 2022).