The Department of Tax Law and Public Finance of the Universitè Paris 1 Panthéon-Sorbonne (Paris) has awarded Leopoldo Parada on May the prize for the best doctoral thesis 2018 for his written and defended thesis in the Universitat de València, under the direction of the professor Alfredo García Prats. The purpose of this award is to encourage scientific research in the tax law area. The jury was made up of professors from the French university, as well as outstanding academic and research people from outside this academic institution. The prize considers that the awarded, Leopoldo Parada, has to present his work in the Junior Tax Scholar Conference, organised every year by the Parisian university.

The thesis analyses the interaction between double non-taxation and the use of hybrid entities in the international context. That includes the application of international treaties to avoid double taxation, and makes a ground breaking proposal. This is what the jury valued when they claimed that “it offers very challenging suggestions for resolving issues raised by the most problematic situations related to hybrid entities”, in words of Daniel Gutman, professor of Tax Law of the French university. He affirms, moreover, that it is an innovative work that would have to be a reference in research in this field.