Giorgio Beretta

Giorgio Beretta - Tax Lawyer Ph.D. and LL.M. - Professor in University of Amsterdam -International Taxation - Tax Law - European Taxation - Sharing Economy

GIORGIO BERETTAAssistant Professor in Indirect Taxation - Amsterdam Law School

Senior Lecturer in Indirect Taxation - Lund University

Giorgio Beretta - Tax Lawyer Ph.D. and LL.M. - Professor in University of Amsterdam -International Taxation - Tax Law - European Taxation - Sharing Economy
Giorgio Beretta​


Giorgio Beretta is an Assistant Professor in Indirect Taxation at the Amsterdam Law School and a member of the Amsterdam Centre for Tax Law (ACTL) research project on designing the tax system for a “Cashless, Platform based and Technology driven society (CPT)“.

Giorgio is also a Senior Lecturer in Indirect Taxation at the Department of Business Law of Lund University, where he is co-responsible for the indirect tax course track of the Master’s (LL.M) in European and International Trade and Tax Law (MEITT).

In addition, Giorgio is an Editorial Board Member of the international journals “Intertax”, “Highlights & Insights on European Taxation” and “Kluwer International Tax Blog”, and a qualified lawyer admitted to the Italian Bar.


Giorgio Beretta


Online Platforms

The multifaceted role of online platforms in taxation: tax governance of digital gatekeepers and policy design models for a platform-based society.

Payment Service Providers

Payment Service Providers (PSPs) and tax obligations: tax information and collection by PSPs and other financial intermediaries in an evolving landscape.

Crypto-Assets & VC

Taxation of crypto-assets and virtual currencies (VC): challenges and emerging policy issues of crypto-assets and virtual currencies and their treatments in direct and indirect taxation.

Blockchain & DLT

Blockchain and Distributed Ledger Technology (DLT) in taxation: innovative projects and case studies for the application of blockchain and DLT in tax systems.


The impact of AI and Automated Decision-Making (ADM) in taxation: tax policy and administration implications of the use of AI and ADM systems.

Digital Transformation

Technology and ICT developments in taxation: opportunities and challenges offered by digital tools and software for improving tax administration and taxpayers’ compliance.

Digital Economy & VAT

VAT challenges of the digital economy: distance-based supplies, fixed establishment, and the characterisation of digital services under place of supply rules.

Sharing Economy & VAT

VAT challenges of the sharing economy: problems and shortcomings in the application of VAT rules to the business models of the sharing economy.

Cross-Border Mobility

Cross-border mobility of individuals and tax policies: exit taxes, preferential tax regimes and other countries’ strategies for and against individuals on the move.

Monographs | Chapters in Edited Volumes | Edited Volumes | Peer-reviewed Articles in International Journals | Academic and Professional Articles in International Journals | Book Reviews | Blogs and Other Publications
  • G. Beretta, European VAT and the Sharing Economy, Kluwer Law International – EUCOTAX Series on European Taxation No. 65, 2019, ISBN 9789403514352 [Maurice Lauré Prize].
  • G. Beretta, Fixed Establishment in the 21st Century, in M. Papis-Almansa (ed.), EU Value Added Tax and Beyond: Essays in Honour of Ben Terra, IBFD, 2021 (forthcoming).
  • P. de Jonge – E. Thomas – G. Beretta, EU-UK Trade and Cooperation Agreement, Wolters Kluwer, 2021, ISBN 9789013163742.

Slides & Materials

Reserved area for students of University of Amsterdam & Lund University

Our Blog

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