The EU as a Source State

Paolo Arginelli, PhD and Adv. LLM in International Tax Law, is a postdoctoral researcher at the IBFD Academic department, dealing with the tax aspects of R&D. He was previously a Senior Associate at IBFD’s International Tax Training, teaching both EU and International Tax Law and designing in-house courses for IBFD’s clients.

He is also an Adjunct Professor of Corporate Tax Law and Transnational Law at the Università Cattolica del Sacro Cuore in Italy and Scientific Associate of the University of Applied Science of Southern Switzerland (SUPSI). He is regularly invited to present at conferences and seminars on both EU and international taxation and frequently lectures at the Adv. LLM in International Taxation of the International Tax Center of Leiden University, the LLM in International Taxation of the Wirtschaftsuniversität (WU) Vienna and the Master in Diritto Tributario organized by IPSOA (Wolters Kluwer) in Milan. He has published several articles on a number of topics in EU and international tax law, a book on the interpretation of multilingual tax treaties (LUP, 2009) and edited other books on related topics. He acts as of counsel for a primary tax advisory firm in Lugano (Switzerland).
He holds a master’s degree in Tax Planning from the University Federico II of Naples (Italy). He earned an Adv. LLM in International Tax Law from the University of Leiden (the Netherlands) in 2006 and was awarded his PhD by the University of Leiden in 2013, with a thesis on the interpretation of multilingual tax treaties. 
In addition, he is a member of IFA and was the National Reporter for Italy in respect to topic 2 of the IFA 2008 Cahiers de Droit Fiscal International (New tendencies in tax treatment of cross-border interest of corporations 2008, 93-b) and acted as panellist at the International Fiscal Association conference held in Vancouver in 2009 (Exchange gains and losses and CFC legislations).