Leopoldo Parada (King’s College London) has posted four previously published articles on SSRN that address recurring questions in international and EU tax law. All originally appeared in Multinational Group Tax & Transfer Pricing News.
Topics range from GloBE to digital services taxes to the Pandora Papers to state aid. Taken together, this batch of Parada’s articles prompts reflection on how these issues have changed over time. The global minimum tax has proceeded to its implementation phase; DSTs have, if anything, become more unsettled. Links below the fold.
Leopoldo Parada (King’s College London), Taxing Somewhere, No Matter Where: What is the GloBE Proposal Really About, Multinational Group Tax & Transfer Pricing News (Sept. 2, 2020) (also here)
Leopoldo Parada (King’s College London), The Vodafone and Tesco Global Decisions: No Triumph for EU Digital Services Tax Supporters, Multinational Group Tax & Transfer Pricing News (Sept. 2, 2020) (also here)
Leopoldo Parada (King’s College London), Pandora Papers’ Two Lessons for Transforming Tax and Financial Laws, Multinational Group Tax & Transfer Pricing News (Dec. 22, 2021) (also here)
Leopoldo Parada (King’s College London), The Advocate General’s Opinion in the Fiat’s Appeal: A Plea for Legal Certainty, Multinational Group Tax & Transfer Pricing News (Mar. 14, 2022) (also here)
Related TaxProf Blog coverage:
- Narotzki & Parada: Transatlantic Perspectives on DSTs (Dec. 6, 2025)
- Weekly SSRN Tax Article Review and Roundup: Kim Reviews Parada’s U.N. International Tax Cooperation (Mar. 21, 2025)
- Columbia Journal of Tax Law Publishes New Issue (May 15, 2025) [including Parada, Global Minimum Taxation: A Strategic Approach for Developing Countries]
- The Top Five New Tax Papers (Sept. 1, 2024) [including Parada, Flow-Through Entities and the OECD Pillar Two]
- Mason & Parada: Digital Battlefront in the Tax Wars (July 26, 2019)
