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CV Eva Escribano

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Contact details

 

Name: Eva
Surname: Escribano López
Office: 9.1.21

Address:
Universidad Carlos III de Madrid
Facultad de Ciencias Sociales y Jurídicas
Dpto. de Derecho Público del Estado
C/ Madrid 126
28903 Getafe

E-mail: eva.escribano@uc3m.es
Phone: (+34) 91 624 9342


 

 

Eva Escribano López

Research topics

International taxation. Tax treaties. Tax challenges brought by the digital economy. Tax policy with particular emphasis on rules linking corporate taxpayers and profits to territories (e.g. corporate tax residence and permanent establishment). Theoretical foundations behind the jurisdiction to tax (benefit principle).

Education

  • PhD, Universidad Carlos III de Madrid. Excellent “cum laude”, international mention and European Academic Tax Thesis Award 2018 jointly granted by European Commission and European Association of Tax Law Professors.
  • Summer Course on International Taxation, Universität Münster.
  • LLM in Public Law, Universidad Carlos III de Madrid.
  • Graduate in Law, Universidad Carlos III de Madrid.

Most relevant publications

Some of them available in Social Sciences Research Network (open access): https://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=2504509)

  • “Jurisdiction to tax corporate income pursuant to the presumptive benefit principle” (Kluwer Law International, 2019). Thesis winner of the European Academic Tax Thesis Award 2018
  • “Alternative approaches to address the (yet to be defined) treaty shopping phenomenon" (Intertax, 2019, vol. 47, issue 11, p. 938-949
  • “La tributación de los beneficios de las empresas digitales: soluciones desde la (re)interpretación del concepto de establecimiento permanente y desde su enmienda. Un análisis comparado vis a vis de las propuestas de la OCDE y la Comisión Europea” (Crónica Tributaria, 2019, n. 170, p. 7-29)
  • “Contribución de los usuarios a la creación de valor: un parámetro ambiguo, problemático y notoriamente inconsistente con la propuesta europea de establecimiento permanente digital” (Nueva Fiscalidad, 2019, n. 3, p. 199-223)
  • “A preliminary assessment of the EU proposal on significant digital presence: a brave attempt that requires and deserves further analysis” (Almudí Cid, Ferreras Gutiérrez, Hernández González-Barreda (dirs.) Combating Tax Avoidance in the EU: Harmonization and Cooperation in Direct Taxation, Kluwer Law International, 2019)
  • “El establecimiento permanente basado en la presencia digital significativa: el nuevo umbral propuesto por la Comisión Europea para el gravamen de beneficios de sociedades no residentes” (Almudí Cid, Ferreras Gutiérrez, Hernández González-Barreda (dirs.) La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa de la Unión Europea, Aranzadi, 2019)
  • “Is the OECD/BEPS Initiative heading in the right direction? Some forgotten (and uncomfortable) questions” (Bulletin for International Taxation, 2017, vol. 71, p. 250-258).
  • "¿Se ha equivocado el proyecto BEPS en el planteamiento? Los paradigmas de la fiscalidad internacional que no han sido cuestionados" (Almudí Cid, Ferreras Gutiérrez, Hernández González-Barreda (dirs.): El Plan de Acción sobre erosión de bases imponibles y traslado de beneficios (BEPS): G-20, OCDE y Unión Europea, Aranzadi, 2017).
  • “An opportunistic, and yet appropriate, revision of the source threshold for 21th century tax treaties” (Intertax, 2015, vol. 43, p. 6-13).

Research stays

  • Max Planck Institute for Tax Law and Public Finance. Munich (Germany). July – August 2015 and June – August 2016
  • Wirtschafts Universität Wien. Vienna (Austria). July – August 2014.
  • International Bureau of Fiscal Documentation. Amsterdam (Netherlands). July – August 2013
  • Center for Tax Policy and Administration (OECD). Paris (France). July - September 2011 and July - September 2012

Awards, scholarships and other merits

  • Accreditations as Assistant Professor, Associate Professor (tenure track) and Professor of Private University granted by ANECA in 2019
  • European Academic Tax Thesis Award 2018 jointly granted by European Commission and EATLP. Invitation to present the thesis in the European Commission in December 2019.
  • Paper selected for the Doctoral Conference 2018 organized by University of Oxford and Oxford Centre for Business Taxation. Invitation to present the paper in Oxford in September 2018.
  • External translator of the OECD since 2014 specialized in international tax policy reports. Translation of several documents linked to the Base Erosion and Profit Shifting Project.
  • 1st Award of the IV Iberoamerican Tax Moot Court Competition (2015), 2nd Award of the III Iberoamerican Tax Moot Court Competition (2014) and best memorandum award on behalf of the applicant in the VII Iberoamerican Tax Moot Court Competition. Coach of the teams representing the University.
  • University Faculty Training Grant (2013-2017) granted by the Ministry of Education in Spain.
  • Various scholarships granted by OECD, Max Planck Institute and Universidad Carlos III (inter alia) to make doctoral research stays in France, Germany, Netherlands and Austria (inter alia).
  • Scholarship granted by Universidad Carlos III de Madrid to study the LLM in Public Law and collaborate in the Tax Law Department (2011-2013)
  • Scholarship for the “7-week Immersion Program in French” (2010) by Middlebury College.
  • Scholarship for the “English as a Second Language Intensive Program” (2009) by Monterey Institute for International Studies.
  • Scholarship for Academic Excellence by Comunidad de Madrid.

Participation in research projects

  • “Facing International Tax Challenges arising from Digitalisation” (Forschungsförderungsfonds of the University of Liechtenstein, 2018-2020)
  • “La fiscalidad internacional tras BEPS: ¿son las nuevas reglas y propuestas adecuadas para todos los Estados” (Ministerio de Economía, Industria y Competitividad, 2018-2021)
  • “Repensando la estructura y conceptos de la fiscalidad internacional” (Ministerio de Economía y Competitividad, 2014-2017)
  • “La fiscalidad directa en la Unión Europea: entre competencia y convergencia” (Ministerio de Ciencia e Innovación, 2011-2013)

Languages

Spanish (native), English (C2) French (B2) and German (A2)


Teléfono: 91 624 93 42 - Fax: 91 624 98 77
E-mail: aitor.navarro@uc3m.es

Dirección Postal: C/ Madrid, 126 - 28903 GETAFE (MADRID) ESPAÑA