Dr. Leopoldo Parada

Associate Professor (Reader) in Tax Law
The Dickson Poon School of Law · King's College London

Reader in Tax Law at King's College London, and tax policy advisor to governments and international organisations. My research focuses on international tax law, anti-avoidance mechanisms, and the tax implications of the digitalisation of the economy. I have participated in legislative tax reforms worldwide and have collaborated with the International Consortium of Investigative Journalists (ICIJ) on the Pandora Papers. My work has been cited by the US Congressional Research Service and by the EU Advocate General in CJEU Case C-342/20.

Portrait of Dr. Leopoldo Parada

Curriculum Vitae

Full CV including publications, teaching, grants, and policy roles — last updated 2026. My work has been cited more than 322 times (h-index: 10) and registers over 25,000 downloads on SSRN.

Download CV (PDF)
About

Dr. Leopoldo Parada is Reader in Tax Law (Associate Professor) at King's College London (The Dickson Poon School of Law). Previously, he was Associate Professor in Tax Law and Co-Director of the Centre for Business Law and Practice at the University of Leeds. He has also held academic positions in Italy, the Netherlands, and Germany, and practised full-time as a tax lawyer in Chile, Brazil, and the United States.

His research focuses on the international implications of base erosion and profit shifting, the application of double tax conventions, anti-avoidance mechanisms, and the tax challenges of the digitalisation of the economy. He holds a PhD awarded with the highest distinction (sobresaliente cum laude) and the Extraordinary Prize from the University of Valencia, as well as the prestigious 2018 Sorbonne Ph.D. Tax Thesis Award (Prix Sorbonne Fiscalité) for the best PhD thesis in international and EU tax law.

Dr. Parada works as a tax policy advisor for governments and international organisations worldwide, including participation in legislative tax reforms such as the introduction of interest limitation rules in Indonesia and international tax cooperation matters for the Government of Curaçao. He has also actively collaborated with the International Consortium of Investigative Journalists (ICIJ) on landmark investigations including the Pandora Papers (2021). His academic work has been cited by the US Congressional Research Service and by the EU Advocate General in CJEU Case C-342/20. He is a member of the Society of Legal Scholars (UK), the European Association of Tax Law Professors (EATLP), and the International Fiscal Association (IFA) UK Branch.

Recent News
May 2026
Speaking at IFA LATAM Annual Meeting 2026 — La Antigua, Guatemala
Invited speaker at the XVI IFA LATAM Annual Regional Meeting, La Antigua, Guatemala, 6–8 May 2026.
2026
Forthcoming: Tax Avoidance: A General Theory of Anti-Avoidance Mechanisms
Co-authored with R. de la Feria. Oxford University Press, 2026 (forthcoming).
Jan 2026
Policy advisory — Curaçao Ministry of Finance
Member of the Ministry of Finance task force on tax reform in Curaçao, advising on global minimum tax implementation.
Jul 2025
Pillar Two in Europe: Tax Justice or Strategic Misstep?
Op-ed published in Kluwer International Tax Blog (16 July 2025).
2025
Balancing DST and Geopolitics: The European Dilemma
Published in Tax Notes International 119(7) (2025). Republished in Turkish in forthcoming volume on Digital Service Tax and Global Minimum Tax (2026).
Research & Expertise

Research interests

International tax law Global minimum tax (Pillar Two) Anti-avoidance mechanisms Interest limitation rules EU tax law Smaller jurisdictions & tax Transfer pricing CJEU case law

Current work maps the shared scripts underpinning GAARs, SAARs and TAARs, tracing how these are translated into domestic, treaty and EU instruments. A second strand examines how global minimum tax rules reshape incentives for developing and smaller jurisdictions.

Selected themes

  • Global minimum tax & effective tax rates
    Design, safe harbours, and ETR computation for MNEs under Pillar Two.
  • Architectures of anti-avoidance
    System-level mechanisms across domestic, treaty and EU legal levels.
  • Tax policy for smaller jurisdictions
    Navigating OECD-driven reforms without eroding local policy space.
  • EU freedoms & state aid in tax
    CJEU case law analysis and the limits of EU anti-avoidance directives.

Over 25,000 downloads on SSRN · 322+ citations · h-index 10 · Full list on Google Scholar.

Books (as author)
Books (as editor)
Selected Book Chapters
Selected Peer-Reviewed Articles
Selected Other Articles
Teaching & Supervision

Current Modules

  • EU Tax Law
    King's College London — Freedoms, state aid, and EU-level anti-avoidance instruments.
  • Global Minimum Tax: Policy and Practice
    King's College London — Pillar Two design, safe harbours and implementation.
  • Tax Policy Practice Project
    King's College London — Applied tax policy project module.
  • International Tax Law and Policy
    Centre for Transnational Legal Studies (Georgetown Law) — International tax policy in a global context.

Previously Taught

  • Company Law
    University of Leeds
  • Commercial Law
    University of Leeds
  • Tax Transparent Vehicles in Cross-Border Transactions
    University of Amsterdam

Supervision

I supervise dissertations and PhD research in international tax, anti-avoidance, and global tax governance. Enquiries from prospective PhD students are welcome — please email with a short research outline.

Speaker & Presentations

Selected recent keynotes, invited lectures, and conference presentations

Media Coverage

Selected appearances in international press, newswires and specialist tax media.

📄 Download full media list (PDF)

📰 Column in Spanish — El País (Uruguay)

📺 Other Media Engagements

Podcasts & Audio
Policy, Advisory & Media
Contact
Google ScholarScholar profile

For enquiries about research collaborations, policy advisory work, speaking engagements, media requests, or PhD supervision, please reach out by email in the first instance.