
Dr Leopoldo Parada
Reader in Tax Law
Biography
Dr Leopoldo Parada is a Reader in Tax Law at King’s College London and visiting lecturer at the Master en Droit Européen at the University of Luxembourg and the Advanced LL.M. in International Tax Law at the University of Amsterdam. He is also a tax policy advisor for several governments and international organisations around the world and has participated in various legislative tax reforms worldwide, including the introduction of interest limitation rules in Indonesia and matters related to international tax cooperation in Curaçao. Before he was a Lecturer in Tax Law (2020-2022), Associate Professor (2022-2024), and Co-Director of the Centre for Business Law and Practice at the University of Leeds (2023-2024). He also served as a Lecturer/Visiting Professor in European and International Tax Law at the University of Turin School of Management and Economics in Italy (2017-2019), as a Postdoctoral Fellow at the International Bureau of Fiscal Documentation (IBFD) in the Netherlands (2018-19), and as a Research Associate at the Max Planck Institute for Tax Law and Public Finance in Germany (2013-2017). In the past, he practised for almost a decade as a tax lawyer in Chile, Brazil, and the United States.
Dr Parada holds a law degree from the Pontificia Universidad Católica de Chile, an LL.M. in International Taxation from the University of Florida Levin College of Law (USA), and a PhD in Law from the University of Valencia in Spain. His PhD thesis (“Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS”) received the qualification of summa cum laude and was awarded the "Universitè Paris 1 Pantheón-Sorbonne Award for the best PhD thesis in Tax Law in 2018, and the “University of Valencia Extraordinary Doctoral Prize" for the best PhD thesis in Law submitted and defended during the period 2017-2020.
His research focuses primarily on the international implications of base erosion and profit shifting, tax treaties, and the digitalisation of the economy. He is the author of two monographs with Wolters Kluwer (2018) and (2024). A third co-authored monograph with Oxford University Press is expected in 2026. He is also editor of two collected volumes with Edward Elgar Publishing (2022) and Wolters Kluwer, Eucotax Series (2020). Dr Parada has also more than 60 academic publications in recognised international tax law journals, such as the British Tax Review, Florida Tax Review, Columbia Journal of Tax Law, and Virginia Tax Review, Intertax, World Tax Journal, EC Tax Review, among others, and he has been a speaker in more than 100 specialised venues around the world. His opinions are frequently featured both in written and visual specialised and non-specialised media outlets, both inside and outside the United Kingdom. Most notably, his academic work has been cited in the 2019 Report on Digital Services Taxes elaborated by the United States Congressional Research Service, and by the European Union Advocate General in his opinion on the case C-342/20, concerning investment funds in Finland. Dr Parada has also collaborated for several years with the International Consortium of Investigative Journalists (ICIJ) in important investigations related to tax evasion and tax avoidance, including the “Pandora Papers” released in 2021.
Dr Parada is a member of the Society of Legal Scholars in the United Kingdom, the European Association of Tax Law Professors, and the International Fiscal Association. He also holds a seat in the International Tax Compliance Task Force that advises the Finance Minister of Curaçao, and he is a member of the Tax Committee of Experts of the Joint Italian/Arab Chamber of Commerce and the Gulf Cooperation Council Tax Law Expert’s Arena Group. In 2020, Dr Parada was recognised by the "TaxCOOP 35 Leaders of the Future in Taxation" in Canada as one of the most promising tax policy experts worldwide.
Research Interests
Dr Parada's research focuses primarily on the European and international tax law implications of base erosion and profit shifting (BEPS), the digitalisation of the economy, and the application of tax treaties.
PhD Supervisions
Yes, Leopoldo is accepting PhD supervisions.
Teaching Interests
- EU Tax Law
- International Tax Law
Membership of professional bodies
- Member of the Society of Legal Scholars in the United Kingdom
- Member of the International Fiscal Association, United Kingdom branch
- Member of the European Association of Tax Law Professors
- Member of the Max Planck Institute for Tax Law and Public Finance Alumni
- Member of the Tax Committee of Experts of the Joint Italian Arab Chamber of Commerce
- Member of the Gulf Cooperation Council Tax Law Expert’s Arena Group
- Member of the Chilean Bar Association
Selected Publications
Books
- Parada, L. (2024) Double Non-Taxation and the Use of Hybrid Entities. Second Edition. Alphen aan den Rijn, the Netherlands: Wolters Kluwer. Series on International Taxation.
- Parada, L. (2018) Double Non-Taxation and the Use of Hybrid Entities: An Alternative Approach in the New Era of BEPS. Alphen aan den Rijn, the Netherlands: Wolters Kluwer. Series on International Taxation.
- Parada, L. (2022) A Research Agenda for Tax Law. Edward Elgar Publishing. Cheltenham, UK: Edward Elgar Publishing. Elgar Research Agendas.
- Bizioli G, Grandinetti M., Parada L., and Vicini Ronchetti A. (2020). Corporate Taxation, Group Debt Funding and Base Erosion. New perspectives on the EU Anti-Tax Avoidance Directive. Kluwer Law International. Eucotax Series.
Articles
- Parada, L. (2024) ‘Global Minimum Taxation: A Strategic Approach for Developing Countries’, Columbia Journal of Tax Law, 15(2), 187-211.
- Parada, L. (2021) ‘Full Taxation: The Single Tax Emperor’s New Clothes’, 24 Florida Tax Review 24(2), 729-783.
- Parada, L. (2021) ‘Between Apples and Oranges: The EU General Court’s Decision in the Apple Case’, EC Tax Review 30(2), 55-63.
- Parada, L. and Mason, R. (2020) ‘The Legality of Digital Services Taxes in Europe’, Virginia Tax Review 40(1), 175-217.
- Parada, L. (2018) ‘Hybrid entities and conflict of allocation of Income within tax treaties: Is Article 1(2) OECD Model [1(3) MLI] the best available solution?’, British Tax Review (3), 335-376.