Lecturer in Tax Law
"Laurea" (fist degree); LLM (University of Essex), Ph.D (University of Essex), PGCert (Brunel University)
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- Tel: 0131 650 6952
- Email: Luca.Cerioni@ed.ac.uk
- Office and Feedback Hours for current students:
With the exception of Tues 26th Feb , office hours will be changed to Thurs 1st March : 16.30 -18.00
Lecturer in Tax Law (grade 8) at Edinburgh Law School since 1 January 2015, after having been a visiting Lecturer in International Tax Law at the School under the Erasmus Teaching Exchange Agreement since October 2014. Previous academic positions include a RCUK Academic Research Fellowship at the University of Leeds (2006-2007) and a Lectureship in Law at Brunel University (2008-mid 2011). Winner of an Italian governmental grant for a research project in the area of EU & international tax law (2011-2014). Fellow of the Higher Education Academy (HEA). Member of the European Corporate Governance Institute (2006-2011). Practising member of the Italian chartered accontancy and tax consultancy professional body, before entering the academic career.
Ph.D. supervision interests
International tax law, comparative tax law, EU tax law, cross-disciplinary projects involving tax law, corporate governance and CSR
Current Research Interests
International tax competition and international tax avoidance; EU tax policy developments. In the context of the ongoing research on the links between international tax competition and international tax avoidance, the focus is particularly on the OECD's efforts to drive for international tax coordination to counter base erosion and profit shifting, on the EU's initiatives to protect its Member States' tax revenues against cross-border tax avoudance, on the role of the tax residence connecting factor in contributing to international tax avoidance and tax evasion cases concerning both individuals and companies, and on the quest for alternative connecting factors for tax jurisdiction in the area of direct taxation.
international tax avoidance; potential tax law developments within the EU; aggressive tax planning from a corporate social responsibility perspective. On the latest book "The European Union and Direct Taxation: A Solution for a Difficult Relationship" (2015), a book review was published in The British Tax Review n. 3, 2016, pp. 370-372, and another review was published in the Common Market Law Review n. 6, 2016, pp. 1811-1812
Anna-Archontia Florou, "International Taxation of foreign corporate income in light of the OECD Model, EU Law and CFC rules: comparative analysis of the different approaches" (Ph.D supervision, together with Sandra Eden)
Principles of European Tax Law (LLM) (Course Organiser)
Principles of International Tax Law (LLM) (Course Organiser)
Qiang Cai 'International Tax Arbitration (ITA) : obstacles and proposals'
Anna-Archontia (Arianna) Florou 'CFC rules: the (in)effectiveness of the OECD BEPS Action Plan and EU law in fostering global convergence and the quest for an optimal solution'
Books and Reports
Luca Cerioni, The European Union and Direct Taxation: A Solution for A Difficult Relationship, (Routledge, 2015)
Abstract: Within the European Union, direct taxation is an area which often provokes controversy due to tensions between the tax sovereignty of the individual Member States and the desire for an integrated internal market. This book offers a critical review of the legislative and case-law developments in this area at the EU level, and reviews the European Commission’s proposed solutions in light of their concerns regarding the proper functioning of the EU’s internal market.Luca Cerioni set out a series of benchmarks determined from the objectives expressed by the European Commission, including: the elimination of double taxation and double non-taxation; the simplification of cross-border tax compliance; the reduction of abusive forum-shopping practices and general aggressive tax planning strategies; legal certainty for all businesses and individuals carrying on activities and receiving income in more than one EU Member State. Cerioni uses these benchmarks to ask which Directives and/or rulings have left legal uncertainty, and which have ended up creating or increasing the scope for aggressive tax planning. The book puts forward a comprehensive solution for a new optimal regime relating to tax residence, which would contribute to the EU project to the mutual benefit of Member States and taxpayers.As a thorough and critical discussion of EU tax rules in force, and of the European Court’s case law in direct taxation, this book will be of great use to academic researchers and students of EU law, tax practitioners, and policy-makers at the EU and national level.
Luca Cerioni, EU Corporate Law and EU Company Tax Law, (Edward Elgar Publishing Ltd., 2007)
Abstract: This book explains the key developments in the two closely related areas of EU company law and EU corporate tax law, and examines whether the EU developments in the tax law area and in the company law area have been consistent with each others with a view to contributing to an undistorted functioning of the internal market,
Luca Cerioni, 'X v Staatssecretaris van Financiën: A step forward in a proper application of the ability-to-pay principle in cross-border situations?', (2017), British Tax Review, Vol 60, pp 162-171
Abstract: This case note article carries out a critical analysis of a recent ECJ ruling relating to the application of the ability-to-pay principle to the taxation of self-employed persons within the EU, by highlighting the unresolved issues and the potential way forward.
Luca Cerioni, 'The Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Overcoming the final hurdle of juridical double taxation within the European Union?', (2017), European Taxation, Vol 57
Abstract: This article examines the Commission’s proposal for a Directive on Double Taxation Dispute Resolution Mechanisms, by highlighting interpretative issues that its wording may arise and by discussing the conditions under which it could manage to lead to the elimination of (juridical) double taxation within the EU.
Luca Cerioni, 'Book Review - Advanced Issues in International and European Tax Law ', (2016), Intertax, Vol 44, pp 284-287
Abstract: This book review analyses the key issues dealt with by the book at stake, by highlighting the key academic issues for the international debate at academic and extra-academic level
Luca Cerioni, 'The quest for a new corporate taxation model and for an effective fight against international tax avoidance within the EU ', (2016), Intertax, Vol 44, pp 463-480
Abstract: The European Commission’s Action Plan for a Fair and Efficient Tax System within the EU, and the subsequent ‘Anti-Tax Avoidance Package’ (ATAP), set out a number of short-term initiatives aimed at achieving an optimal corporate tax system and at fighting international tax avoidance within the EU. Pending the desired introduction of the Common Consolidated Corporate Tax Base (CCCTB) as a long-term goal, these initiatives have been considered as capable of stabilizing Member States’ revenues and of allowing corporate taxation where profits are really generated. Since specific suggestions made in the academic literature – namely, the suggestions for a ‘destination-based corporation tax’, for a ‘corporation tax 2.0’ and for a ‘new common consolidated tax base’ – have the same objectives, this article critically discusses these suggestions and it analyses whether they can be considered as more consistent or as less consistent with the common objectives than the Commission’s initiatives. It also elaborates the hypothesis for a solution capable of both collecting the key input offered by these suggestions and being complementary to the CCCTB.
Luca Cerioni, 'The Never-Ending Issue of Cross-Border Loss Compensation within the EU: Reconciling Balanced Allocation of Taxing Rights and Cross-Border Ability-to-Pay', (2015), EC Tax Review, Vol 24
Abstract: Although the case-law on cross-border loss offsetting has been developed by the ECJ, to date, only on the bases of fundamental freedoms, and has been oscillating between a global approach and a single country approach, these two approaches could be reconciled with a view to an ultimate concern to avoid tax evasion and tax avoidance within the EU territory. Moreover, this concern would be fully consistent with the development of an EU law principle of ability-to-pay, which could arguably be applied, inter alia, through a fractional deduction of cross-border losses in each Member State even for those taxpayers not falling within the CCCTB project, to the benefit of both balanced allocation of taxing rights and taxpayers’ interests.
Luca Cerioni, 'The New “Google Tax”: The “Start of the End” for Tax Residence as a Connecting Factor for Tax Jurisdiction?', (2015), European Taxation, Vol 55
Abstract: This article assesses whether the new Diverted Profit Tax (DPT) introduced by the UK (and commonly known as "Google Tax") may be regarded or not as an implementation of the academic proposal for a "Destination Based Corporation Tax" (DBCT), and it tests the DPT against double tax treaties, against the OECD's BEPS Action Plan and against the EU's fundamental freedoms.
Luca Cerioni, 'Accertamento redditometrico, residenza fiscale e scambio automatico di informazioni ', (2014), Diritto e Pratica Tributaria Internazionale, Vol 11, pp 328-360
Abstract: This article analysis, firstly, whether the income assessment method based on items of expenses borne by the taxpayer – a method which is provided for by Italian Tax Law for detecting an overall income than that accounted for by the income declared – can be applied towards taxpayers which are in a dual tax residence situation or which are not tax residents in Italy. In this respect, the work argues that the method’s very purpose of determining the overall (worldwide) income contrasts with the source taxation applied to non-residents, and that in the event of dual residence it is necessary to distinguish according to whether Italy has a double tax convention with the foreign country at stake. The article subsequently considers the case of taxpayers residents in other EU Member States which, in Italy, are in a situation comparable with the situation of Italian tax residents, and examines to what extent this income assessment method could coexist, for resident taxpayers obtaining income in other Member States, with the automatic exchange of information set out by Art. 8 of Directive 2011/16/EU. In this respect, because the automatic exchange of information ultimately shares – with regard to intra-EU incomes – the same anti-evasion purpose as this income assessment method, it is ultimately argued that the automatic information exchange could raise challenges (to the application of this method) that were certainly not considered by the Italian tax legislator when the method was introduced.
Luca Cerioni, 'The Possible Introduction of a European Taxpayer Code: Objectives and Potential Alternatives', (2014), European Taxation, Vol 54, pp 392-403
Luca Cerioni, 'International Tax Planning and Corporate Social Responsibility (CSR): Crucial Issues and A Proposed "Assessment" in the European Union Context', (2014), European Business Law Review, Vol 25, pp 845-875
Abstract: The paper analyses whether international tax planning strategies which are being carried out especially by multinational groups must always be regarded as incompatible with corporate social responsibility (CSR), described as requiring companies to take into consideration the interests of the stakeholders' community, on a voluntary bases, beyond the minimum legal requirements. It discusses whether a national or a universal benchmark can be used to assess their incompatibility with CSR and whether a specific assessment would be appropriate when these corporate tax strategies are implemented within the EU and involve the exercise of fundamental freedoms.
Luca Cerioni, 'Guido Imfeld and Natalie Garcet v. Belgian State: A continuation of the Schumacker doctrine?', (2014), British Tax Review, pp 128-135
Luca Cerioni, 'Company Taxation in the European Union ', (2013), Bulletin for International Taxation, Vol 67, pp 536-547
Luca Cerioni, 'Removing Cross-Border Tax Obstacles for EU Citizens ', (2013), European Taxation, Vol 53, pp 194-206
Luca Cerioni, 'The "Final Word" on the Free Movement of Companies in Europe Following the ECJ's VALE Ruling and a Further Exit Tax Case? ', (2013), European Taxation, Vol 53, pp 329-340
Luca Cerioni, 'Il ruolo dei Comuni nell' accertamento dei trasferimenti di residenza fiscale all'estero: limiti e opportunita', (2012), Diritto e Pratica Tributaria Internazionale, Vol 9, pp 871-913
Luca Cerioni, 'Tax Residence Conflicts and Double Taxation: Possible Solutions?', (2012), Bulletin for International Taxation, Vol 66, pp 647-658
Luca Cerioni, 'Corporate mobility within the EU and its tax implications after the ECJ' s National Grid ruling ', (2012), Diritto e Pratica Tributaria Internazionale, Vol 9, pp 307-330
Luca Cerioni, 'Intra-EU mergers after the ECJ's Foggia Judgment ', (2012), Tax Notes International, Vol 66, pp 373-382
Luca Cerioni, 'The national provisions concerning tax residence in light of the ECJ case-law on abusive practices in the exercise of the freedom of establishment: The Italian case', (2012), Rivista di Diritto Tributario Internazionale, Vol 12, pp 407-458
Luca Cerioni, 'The “Place of Effective Management” as a Connecting Factor For Companies' Tax Residence Within the EU vs. the Freedom of Establishment: The Need for a Rethinking?', (2012), German Law Journal, Vol 13, pp 1095-1130
Abstract: This article examines whether the connecting factor for determining the tax residence of companies, which is used in the OECD Model for bilateral conventions against double taxation and in most of these conventions between EU Member States, can be regarded as compatible with the ECJ's case-law on abusive practices in the exercise of the freedom of establishment within the EU and with the objective itself of this fundamental freedom, or whether a new connecting factor would need to be adopted. This connecting factor, namely the “place of effective management”, seems to have been historically developed as an anti-avoidance device. After reviewing the contents of companies' freedom of establishment and the ECJ case-law on abusive practices, the article argues that, except for mere holding companies, the application of the “place of effective management” connecting factor, by the Member State of origin of a company transferring its registered office to another Member State and carrying out its business activity in this second State, could not be consistent with the objective itself of the freedom of establishment. Consequently, the paper submits that this connecting factorwould need to be replaced by a new connecting factor for corporate tax residence, the “place of the closest economic ties”, which was proposed in the OECD context. The article adds further reasons that would justify a rethinking of the connecting factor to be used in double tax conventions between Member States for allocating corporate tax residence, and formulates a first hypothesis about the application of the proposed new connecting factor.
Luca Cerioni, 'The Commission's Proposal for a CCCTB Directive: Analysis and comment', (2011), Bulletin for International Taxation, Vol 65
Luca Cerioni, 'Postponement of Commissions' Proposal for a CCCTB Directive: Possible Ways Forward', (2010), Bulletin for International Taxation, Vol 64
Luca Cerioni, 'The cross-border mobility of companies within the European Community after the Cartesio ruling of the ECJ ', (2010), Journal of Business Law, pp 311-337
Luca Cerioni, 'Cross-border mobility of companies in the European Union: Tax Competition and Increased Scope for the CCCTB following Cartesio', (2010), Bulletin for International Taxation, Vol 64
Luca Cerioni, 'The Abuse of Rights in EU Company Law and EU Tax Law: A Re-Reading of the ECJ case-law and the quest for a unitary notion', (2010), European Business Law Review, Vol 21, pp 783-813
Luca Cerioni, 'Double Taxation and the Internal Market: Reflections on the ECJ's Decisions in Block and Damseaux and the Potential Implications', (2009), Bulletin for International Taxation, Vol 63, pp 542-556
Luca Cerioni, 'The New Rules for Resident Non-Domiciled Taxpayers in the UK: Reflections in Light of Tax Treaties and EC Tax Law', (2008), Bulletin for International Taxation, Vol 62
Luca Cerioni, Andrew Keay, 'Corporate Governance and the Corporate Objective in the European Community: Proposing a Re-Definition in Light of EC Law', (2008), European Business Law Review, Vol 19, pp 405-445
Luca Cerioni, 'The Success of the Company in s. 172(1) of the UK Companies Act: Towards an Enlightened Directors' Primacy?', (2008), Original Law Review, Vol 4, pp 2-33
Abstract: This paper argues that S. 172(1) of the UK Companies Act 2006, which, by incorporating the concept of enlightened shareholders value, requires a director of a company to have regard to several non-shareholders groups, can be read from a particular managerial perspective, and that directors could end up having a personal interest 'to internalise' exactly this perspective in their approach to S. 172(1). The article submits that, when this occurs, this managerial perspective can offer an input to the legal reasoning and to the model of companies underpinning UK company law, by turning the enlightened shareholders value into an approach that may be defined 'enlightened directors' primacy' and that would benefit the long-term survival and development of the business activity. This outcome would be fully in line with the OECD Principles on Corporate Governance, and with the 'interest of the company' as identified in some continental Europe jurisdictions.
Luca Cerioni, Joan Loughrey, Andrew Keay, 'Legal Practitioners, the Corporate Objective and the Shaping of Corporate Governance ', (2008), Journal of Corporate Law Studies, Vol 8, pp 79-111
Luca Cerioni, 'Corporate Governance: The OECD Principles, the scope for a "model of the successful company", and a new challenge for the company law agenda and the broader regulatory agenda', (2008), Corporate Ownership and Control, Vol 5, pp 268-295
Luca Cerioni, 'A Hypothesis for Radical Tax Reform in the European Union: The Implications of the Abolition of Corporate Income Taxes', (2007), European Taxation, Vol 47
Luca Cerioni, 'Commission Communication and General Developments regarding Home State Taxation ', (2006), European Taxation, Vol 46, pp 375-382
Luca Cerioni, 'The Possible Introduction of Common Consolidated Base Taxation via Enhanced Cooperation: Some Open Issues', (2006), European Taxation, Vol 46, pp 187-196
Luca Cerioni, 'The possible introduction of a European Private Company ', (2005), European Legal Forum, Vol 5, pp 137-141
Luca Cerioni, 'Harmful tax competition revisited: Why not a purely legal perspective under EC law?', (2005), European Taxation, Vol 45, pp 267-281
Luca Cerioni, 'ECJ 14 October 2004 - C-299/02 - Commission v. Netherlands, Discussion of the decision ', (2005), European Legal Forum, Vol 5, pp 90-96
Luca Cerioni, 'The introduction of comprehensive approaches to business taxation: At the root of competition and discrimination dilemmas or ... the long and winding road to a solution?', (2005), European Taxation, Vol 45, pp 541-559
Luca Cerioni, 'The approved version of the European Company Statute in comparison with the 1991 draft: Some critical issues on the formation and the working of the SE and the key challenge (Part II)', (2004), The Company Lawyer, Vol 25, pp 259-269
Luca Cerioni, 'The project for a European Private Company (EPC): Basic legal aspects and some open issues on the tax treatment', (2004), European Taxation, Vol 44, pp 547-560
Luca Cerioni, 'The European Company Statute (SE) and the Statute for a European Cooperative Society (SCE): A comparison between the two new supranational vehicles', (2004), European Legal Forum, Vol 4, pp 296-302
Luca Cerioni, 'The Amendments to 1990 EC Tax Directives ', (2004), European Legal Forum, Vol 4, pp 139-148
Luca Cerioni, 'Intra-EC interests and royalties tax treatment ', (2004), European Taxation, Vol 44, pp 47-53
Luca Cerioni, 'The approved version of the European Company Statute in comparison with the 1991 draft: Some first remarks from the General Provisions and from the Directive on employees' involvement (Part I)', (2004), The Company Lawyer, Vol 25, pp 228-242
Luca Cerioni, 'The Uberseerung ruling: The Eve of a "Revolution" for The Possibilities of Companies' Migration Throughout the European Community?', (2003), Columbia Journal of European Law, Vol 10, pp 117-137
Luca Cerioni, 'A Possible Turning Point in the Development of EC Company Law: The Centros Case', (2000), International and Comparative Corporate Law Journal, Vol 2, pp 165-195
Luca Cerioni, 'The barriers to the International Mobility of Companies within the European Community: A Re-reading of the Case-Law', (1999), Journal of Business Law, pp 59-79
Luca Cerioni, 'Improving tax compliance in a globalised world UK’ s approach in fighting tax evasion and tax avoidance on a domestic scale and on a global scale (UK national report)' in Improving Tax Compliance in a Globalised World (International Bureau of Fiscal Documentation 2016)
Abstract: This paper analyses the UK's approach in combating tax evasion and tax avoidance on a domestic and on a global scale. It highlights the effectiveness and the pitfalls of the current approach, and it concludes by making suggestions on how these tax-minimisation behaviors could be better contrasted to the benefit of all jurisdictions
Luca Cerioni, 'The response to the challenge of achieving on a long term bases the objectives set by the Commission ' in The European Union and Direct Taxation (Routledge 2015)
Luca Cerioni, 'Exploring a Model for Effective Corporate Governance Leveraging Lessons from the Meltdown (2010' in Mahdav Mehra (ed.) Turn your Business into a Cause (MM Publishing/World Council for Corporate Governance 2010) 28-55
Luca Cerioni, Pedro M. Herrera, 'The Nexus for Taxpayers Domestic, Community and International Law' in Michael Lang, Peter Melz, Eleonor Kristofferson (ed.) Value Added Tax and Direct Taxation (International Bureau of Fiscal Documentation 2009) 571-608
Luca Cerioni, 'The Shaping of the Tax Audit Regime in the new Common Consolidated Corporate Tax Base (CCCTB) legislation Proposed Solutions for Substantive and Procedural Provisions' in M. Lang, P. Pistone, C. Schuch, C. Staringer (ed.) Common Consolidated Corporate Tax Base (CCCTB) (Linde 2008) 957-1003