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).
“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.”
