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Giulio Allevato

Giulio Allevato is Assistant Professor of Tax Law at IE University in Madrid. He is also Affiliate Professor of Tax&Law at SDA Bocconi School of Management in Milan. Before joining IE University, he was Hauser Global Fellow at the New York University (NYU) School of Law, where he was affiliated to the Graduate Tax Program faculty, Lecturer of Tax&Law at SDA Bocconi School of Management, and Ernst Mach Scholar at the Institute for Austrian and International Tax Law of the Vienna University of Economics and Business (WU). He regularly teaches International and Comparative Tax Law at undergraduate and post-graduate programs, and directs executive and custom education tax programs. His research mainly focuses on the regulatory function of taxation, the tax compliance legal framework, the tax issues related to the Digital Economy, and the legal implications of tax risk management. He has published on various taxation topics in international journals, such as the Michigan Journals of International Law, and for internationally renowned publishers such as Routledge and Wolters Kluwer. During the course of his career, he has been awarded various international scholarships, including the Hugh Ault Fellowship (awarded by the Max Planck Institute for Tax Law and Public Finance); the Hauser Fellowship (awarded by New York University School of Law), the Michigan Grotius Fellowship (awarded by the University of Michigan Law School), and the Ernst Mach Grant (awarded by the Austrian Ministry of Education). He also practices as a certified international tax attorney.

ACADEMIC EXPERIENCE

• Assistant Professor of Tax Law, IE University, 2018 – Present

• Affiliate Professor of Tax&Law, SDA Bocconi School of Management, Università Bocconi, 2018 – Present

• Hauser Global Fellow, New York University School of Law, 2017 – 2018

• Lecturer of Tax&Law, SDA Bocconi School of Management, Università Bocconi, 2015 – 2018

• Ernst Mach Scholar, Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU), 2014

• Tax Attorney, 2009 – Present

ACADEMIC BACKGROUND

• Ph.D. in International Law&Economics, Università Bocconi, Milan (Italy)

• International Tax LL.M., University of Michigan Law School, Ann Arbor (United States)

• J.D., Università Bocconi, Milan (Italy)

SELECTED PUBLICATIONS

• Allevato, G., “Judicial Review of the State Aid Decisions on Advance Tax Rulings: A Final Opportunity to Safeguard the Rule of Law”, European Taxation, Vol. 62, No. 2, 2022, 86-94

Allevato, G., Pastor-Merchante, F., “The Google Ireland Case and the Legal Battle over Digital Taxes in the European Union”, Review of European Administrative Law, Vol. 14, Issue 1, 2021, 209-220

Allevato, G., “The Commission’s State Aid Decisions on Advance Tax Rulings: Criticisms and Potential Impact on the Future of Direct Taxation Within the European Union”, en Combating Tax Avoidance in the EU. (Eds: Almudí, J.M., Ferreras Gutiérrez, J.A., Hernández González-Barreda, P.). Kluwer Law International, 2019, 483-95

Allevato, G., Garbarino, C., “The containment of corporate tax avoidance in Italy”, en Routledge Companion to Tax Avoidance Research. (Eds: N. Hashimzade, Y. Epifantseva), Routledge, 2017, 170-84

Allevato, G., Garbarino, C., “The Global Architecture of Financial Regulatory Taxes”, Michigan Journal of International Law, Vol. 36, 2015, 603-48

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