The CPT project has selected six (6) students from the Advanced LL.M. in International Tax Law program jointly organized by the UvA and IBFD to conduct research under the umbrella of such project. The selected students participate in the CPT Project by focusing their final master’s thesis on different research topics covered by such initiative. The students work under the close supervision and guidance of CPT project’s Academic Leaders, who assist and support them in their research endeavours. With their expertise and research, the student researchers will contribute to the overall goal of the CPT project, which is to provide stakeholders and policy-makers with technical tools to make tax systems more fair, efficient and difficult to circumvent.

Those participating in the CPT project as student researchers for the academic year 2021-2022 are:

• Maria Laura Coimbra

Ms. Coimbra obtained her LL.B. at the Universidad Autónoma Gabriel René Moreno in Bolivia. Before pursing the LL.M., she worked as a Tax Associate for PPO Abogados in Santa Cruz, Bolivia. Within the CPT project, Ms. Coimbra will research on “What is the best mechanism to collect VAT for the sale of  NFTs?”

• Luis Javier González Cerda

Mr. Gonzalez Cerda obtained his Bachelor’s Degree in Law at the University of Guadalajara in Mexico and did a Specialization in Tax Law at the Escuela Libre de Derecho in Mexico. Before pursing the LL.M., he worked as a Junior Associate at Ramos, Ripoll & Schuster Abogados. Within the CPT project, Mr. Gonzalez Cerda will research on “The VAT Classification of the Cryptocurrencies in Latin America”

• Nupur Gupta

Ms. Gupta has obtained her Bachelor’s Degree in Law at the University of Petroleum & Energy Studies. Before pursing the LL.M., she worked as the Subject Matter Expert on the International Tax Tracker Team at Mindcrest India Pvt. Ltd. Within the CPT project, Ms. Gupta will research on “Where is the income from gig workers taxed? and How will the prospective removal of unilateral measures under Pillar 1 proposal affect the national tax laws regarding taxing income of digital platforms?”

• Rupal Maheshwari

Ms. Maheshwari graduated as a Chartered Accountant from the Institute of Chartered Accountants of India. Before pursing the LL.M., she worked as a manager at PricewaterhouseCoopers. Within the CPT project, Ms. Maheshwari will research on “How would Indian tax legislation (SEP, CIT, EL) work around with Pillar 1 for video on-demand service providers?”

• Sreema Seeram

Ms. Seeram graduated from the Institute of Chartered Accountants of India. Before pursing the LL.M., she worked as a Consultant for Walker Chandiok & co.LLP. Within the CPT project, Ms. Seeram will research on “How to build tax programmable elements into a CBDC for the purposes of direct taxation?”

• Gandhi Zilli   

Mr. Zilli obtained his Bachelor’s Degree in Public accounting and financial strategy from the Instituto Tecnologico Autonomo de Mexico. Before pursing the LL.M., he worked as a Tax Associate for Chevez, Ruiz, Zamarripa y Cia, S.C. Within the CPT project, Mr. Zilli will research on “The role of online platforms in fighting tax fraud”

More information

See the website of the CPT project  and the UvA/IBFD’s Advanced LL.M. in International Tax Law.

Contacts

• Prof. dr. Dennis Weber, Director of the ACTL and CPT project’s General Supervisor, e-mail: d.m.weber@uva.nl  

• Juan Manuel Vázquez, Academic Coordinator of the CPT project; j.m.vazquez@uva.nl