Giorgio Beretta

Biography

BIOGRAPHY

Giorgio Beretta is an Assistant Professor 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 an academic coordinator and lecturer of the “VAT/GST” and “VAT – Advanced” courses within the UvA’s study programme “Advanced Master’s (LL.M.) in International Tax Law”. He also acts as an academic coordinator and lecturer of the ACTL/CPT Specialisation Course on “Platforms and Tax Information Reporting in the European Legal Framework” (EU Commission’s Jean Monnet Module) launched in August 2023.

Giorgio is currently a Visiting Professor at NOVA School of Law of NOVA University – Lisbon, collaborating with NOVA Tax Research Lab. Until December 2023, Giorgio was also a Senior Lecturer in Indirect Taxation at Lund University.

Giorgio is also a lawyer admitted to the Italian Bar, collaborating as of Counsel with RCLex – Studio Legal Associato.

He is also an Editorial Board Member of the international journals “Intertax” and “Highlights & Insights on European Taxation” . Previously, until December 2023, he served as an editor at the “Kluwer International Tax Blog.”

Giorgio is a founding member of the UvA Tax Alumni Association, the association of alumni and students of the Advanced Master’s (LL.M.) in International Tax Law.

Taxes ... are ever present, often making a strong impact upon our lives – for good and evil

(Charles Adams, “For Good and Evil. The Impact of Taxes on the Course of Civilization”, Madison Books 1993).

Giorgio holds a Ph.D. in Tax Law from LIUC University (Italy), where he defended his doctoral thesis on “European VAT and the Sharing Economy” on 17 December 2018. The thesis was prepared under the joint supervision of Prof. Mariken van Hilten (Amsterdam Law School) and Prof. Ben Terra (Lund University). Prof. Rita de la Feria (University of Leeds) and Prof. Pasquale Pistone (IBFD; WU – Vienna University of Economics and Business; University of Salerno) acted as external referees.

In 2019, a monograph titled “European VAT and the Sharing Economy” was published in the renowned Wolters Kluwer EUCOTAX Series on European Taxation (No. 65).

In 2021, for his monograph, Giorgio was awarded the “IFA Maurice Lauré Prize“, a Prize named in honor of Maurice Lauré, the father of the French Value Added Tax (VAT), which aims to encourage scientific work on international indirect taxation.

In 2020, Giorgio received the “IFA President YIN Scientific Award” for his article “Citizenship and Tax” published in IBFD “World Tax Journal” (Vol. n. 2, 2019). One publication was mentioned in the Opinion of Advocate General Priit Pikamäe delivered on 5 June 2019, Case C-641/17, College Pension Plan of British Columbia v Finanzamt München III.

Giorgio regularly attends and speaks at several conferences, seminars, and other events in many countries.

Since 2019, he is a guest lecturer at the Master’s (LL.M) in European and International Trade and Tax Law (MEITT) of Lund University and the Advanced Master’s (LL.M.) in International Tax Law of the University of Amsterdam/IBFD. Since 2020, Giorgio has also lectured at the “GREIT Summer Course” of the University of Lisbon (Portugal).

In 2018, he was a scholarship holder at the Max Planck Institute for Tax Law and Public Finance (Germany) and visiting researcher at IBFD (Netherlands).

In 2017, Giorgio organized a conference on the legal and tax aspects of the sharing economy at LIUC University, for which he received a mention in the Italian economic newspaper “Il Sole 24 Ore”.

Giorgio was educated at the University of Milano-Bicocca (Italy), where he graduated in Law (five years) with full marks in 2014. He also obtained an Advanced (Postgraduate) Master’s Degree in Corporate Tax Law from Bocconi University (Italy) in 2015, and an Advanced Master’s (LL.M.) in International Tax Law offered jointly by the University of Amsterdam and IBFD (Netherlands) in 2017, both with full marks.

RESEARCH AREAS

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.

AI & ADM

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.