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, was published in the EUCOTAX Series. After some years of academic experience as a researcher and lecturer at the University of Bologna, she works now as an Assistant Professor at Tilburg University. She is also the Academic Director of the master program International Business Tax Economics.

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

Recent publications

1. 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

2. 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

3. New perspectives on fiscal state aid - Legitimacy and effectiveness o…

   De Pietro, C. (2019). New perspectives on fiscal state aid: Legitimacy and effectiveness of fiscal state aid control. (EUCOTAX Series on European Taxation). Wolters Kluwer.

4. The EU Notion of Legitimate Expectations: What Role for National Judg…

   De Pietro, C. (2019). The EU Notion of Legitimate Expectations: What Role for National Judges? In C. De Pietro (Ed.), New Perspectives on Fiscal State Aid: Legitimacy and Effectiveness of Fiscal State Aid Control (Vol. 64, pp. 103-116). (EUCOTAX Series on European Taxation). Wolters Kluwer.

5. Taxpayer’s mobility in the context of tax treaty law - The need of a …

   De Pietro, C. (2018). Taxpayer’s mobility in the context of tax treaty law: The need of a renewed balance between favoring the movement of persons and tackling treaty abuse. In E. Traversa (Ed.), Corporate Tax Residence and Mobility: EATLP Annual Congress Lodz (pp. 77-90). (EATLP International Tax Series; Vol. 16). IBFD.