dr. Carla De Pietro

Bio

Carla De Pietro obtained her Phd in 2012 on the basis of a Joint Phd agreement concluded between the University of Bologna and Tilburg University. Her thesis, dedicated to Tax Treaty Override, has been published in the EUCOTAX Series. She works as an Associate Professor at Tilburg University. She is also the Academic Director of the master program International Business Taxation.

Her research focuses on  international and EU taxation. She is particularly interested in the aspects concerning tax policy and global tax governance. Her articles are published in some of the leading journals in the field of taxation. She is also the editor of the book "New Perspectives on Fiscal State Aid. Legitimacy and Effectiveness of Fiscal State Aid Control" (EUCOTAX Series).

Courses

• International and European Taxation
• EUCOTAX Wintercourse
• Career Development IBT

Recent publications

1. A Journey Through European and International Taxation - Liber Amicoru…

   De Pietro, C. (Ed.) (2024). A Journey Through European and International Taxation: Liber Amicorum in Honour of Peter Essers. (EUCOTAX Series). Wolters Kluwer.

2. International tax treaty law and the renewed role of the pacta sunt s…

   De Pietro, C. (2024). International tax treaty law and the renewed role of the pacta sunt sevanda rule. In C. De Pietro, C. Peters, & E. Kemmeren (Eds.), A Journey Through European and International Taxation: Liber Amicorum in Honour of Peter Essers (pp. 339-351). (EUCOTAX Series). Wolters Kluwer.

3. The GloBE income inclusion rule and its global character: Complexitie…

   De Pietro, C. (2021). The GloBE income inclusion rule and its global character: Complexities underlying its fully effective application. EC Tax Review, 30(5-6), 220-235.

4. Beneficial ownership, tax abuse and legal pluralism - An analysis in …

   De Pietro, C. (2020). Beneficial ownership, tax abuse and legal pluralism: An analysis in light of the CJEU’s judgment concerning the Danish cases on interest. Intertax, 48(12), 1075-1086. https://kluwerlawonline.com/journalarticle/Intertax/48.12/TAXI2020110

5. Tax abuse and legal pluralism - Towards concrete solutions leading to…

   De Pietro, C. (2020). Tax abuse and legal pluralism: Towards concrete solutions leading to coordination between international Tax Treaty Law and EU Tax Law. EC Tax Review, 29(2), 84-96. https://kluwerlawonline.com/journalarticle/EC+Tax+Review/29.2/ECTA2020010