Dr Leopoldo Parada
- Position: Lecturer in Tax Law
- Areas of expertise: International Tax Law; EU Tax Law; Digitalization and Taxation; Double Tax Treaties; Tax Policy; Taxation of Hybrid Financial Instruments and Hybrid Entities; Base Erosion and Profit Shifting
- Email: L.Parada@leeds.ac.uk
- Location: 2.32 Liberty Building
- Website: SSRN | Twitter | LinkedIn | Googlescholar
I joined the University of Leeds School of Law as Lecturer in Tax Law in 2019, following a temporary position as visiting professor of International and European Tax Law at the University of Turin in Italy (2018-2020), where I taught International and European Tax Law and Business Law and Taxation for undergraduate and postgraduate students. Prior to that, I had a short-term position as postdoctoral researcher at the IBFD in Amsterdam (2018-2019), and a permanent position as research associate at the Max Planck Institute for Tax Law and Public Finance in Munich (2014-2017). In the past, I practised full-time as an attorney at law and tax advisor in Chile, Brazil, and the United States. I received my law degree (LLB) from the Pontificia Universidad Católica de Chile, my LLM in International Taxation from the University of Florida Levin College of Law (USA), and my PhD in Law from the University of Valencia (Spain). My PhD thesis received the qualification of summa cum laude and I got the Universitè Paris 1 Pantheón-Sorbonne Award for the best PhD thesis in Tax Law in 2018.
My research focuses primarily on the international implications of base erosion and profits shifting, tax avoidance and corporate income taxation, the application of double tax conventions, and more recently, the tax implications of digitalization of the economy. Most notably, I am the single author of the book titled “Double Non-Taxation and the Use of Hybrid Entities” (Series on International Taxation, Kluwer Law International 2018), and editor of the recently published book titled “Corporate Taxation, Group Debt Funding and Base Erosion” (Eucotax Series, Kluwer Law International 2020), which is added to other important number of publications in recognized international tax law journals such as British Tax Review, World Tax Journal, EC Tax Review and Tax Notes International.
I am a regular speaker in specialized tax conferences all around the world, including countries such as Australia, Austria, Bosnia and Herzegovina, France, Germany, Italy, Portugal, Singapore, Spain, the Netherlands and the United States, among others. My work has also been cited in the 2019 report of the US Congressional Research Service (“Digital Services Taxes (DSTs): Policy and Economic Analysis”), which is prepared by members and committees of the US Congress, and I sometimes feature in written and visual media discussing new developments in international taxation.
I am a member of the Tax Committee of Experts of the Joint Italian Arab Chamber of Commerce (JIACC), the GCC Tax Law Expert’s Arena, the Chilean Bar Association, and a former member of the American Bar Association (ABA) –Section of Taxation. I am also a recurrent peer reviewer for specialized tax law journals such as British Tax Review (Sweet & Maxwell) and Intertax (Kluwer Law International), as well as an external examiner of the online LLM programme in International Taxation at the King’s College of London.
My research interests include the international tax implications of base erosion and profit shifting, as well as the challenges posed by the global digitalization of businesses. In particular, I am extremely interested in the latest international tax reforms led by the Organisation for Economic Co-operation and Development (OECD), which includes a proposal for changing the current international allocation of profits rules for multinationals with highly digitalized businesses, as well as a global proposal for imposing a minimum international level of effective corporate income taxation. Broadly speaking, I am also interested in all issues related to the application of Double Tax Conventions, tax avoidance and evasion, corporate income taxation and EU tax matters, such as violation of fundamental freedoms and state aid issues.<h4>Research projects</h4> <p>Any research projects I'm currently working on will be listed below. Our list of all <a href="https://essl.leeds.ac.uk/dir/research-projects">research projects</a> allows you to view and search the full list of projects in the faculty.</p>
- PhD in Law, University of Valencia (Spain)
- LLM in International Taxation, University of Florida Levin College of Law (USA)
- JD in Law, Pontificia Universidad Católica de Chile (Chile)
- Tax Committee of Experts of the Joint Italian-Arab Chamber of Commerce (JIACC)
- GCC Tax Law Expert’s Arena
- IRS Directory of Federal Tax Return Preparers with Credentials and Select Qualifications
- Chilean Bar Association
I teach international tax law and policy, as well as seminars in commercial and company law.
Research groups and institutes
- Centre for Business Law and Practice