Dr. Leopoldo Paradas’s doctoral thesis entitled “Double Non-Taxation and the Use of Hybrid Entities. An Alternative Approach in the New Era of BEPS (2018)” was awarded the Sorbonne Tax Thesis Award 2018. Leopoldo Parada wrote his doctoral thesis during his stay at the MPI for Tax Law and Public Finance, which also supported him with a scholarship.

The prestigious prize, granted by the Université Paris 1 Panthéon-Sorbonne, promotes an outstanding Ph.D. thesis in the domain of tax law, which was written and defended in the previous calendar year. Leopoldo Parada successfully defended his Ph.D. thesis at the University of Valencia in December 2017. The work was supervised by Professor Francisco A. Garcia Prats.

The jury of the Sorbonne Tax Law Prize, which is composed of professors and researchers of the Sorbonne Tax & Public Finance Department (University of Paris 1) as well as external tax law academics, stated ”Dr Parada’s work was extremely valuable, both in terms of technical content and in terms of theoretical reflections. It provides for an interesting approach to double non-taxation and offers very challenging suggestions in order to solve issues raised by the most problematic situations raised by hybrid entities. The award therefore rewards a highly innovative work which should be a reference in the research on this field in the years to come“.