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Amsterdam Centre for Tax Law Amsterdam Centre for Tax Law

Dr C. (Claudio) Cipollini

Assistant Professor in Tax & Technology
Faculty of Law
Tax Law
Visiting address
  • Nieuwe Achtergracht 166
Postal address
  • Postbus 15557
    1001 NB Amsterdam
Contact details
Social media
  • Profile

    Claudio Cipollini is an Assistant Professor in Tax & Technology at the University of Amsterdam with a special focus on Distributed Ledger Technologies including Blockchain. He is currently one of the research leaders of the Amsterdam Centre for Tax Law’s research project “Designing  the  tax  system  for  a  Cashless,  Platform-based  and  Technology-driven society” (CPT Project).

    He graduated in law with honors from the University of Pisa (Italy) in 2005 and obtained a Ph.D. in law from Radboud University Nijmegen (the Netherlands) in 2019. In the past, he was also a postdoctoral research fellow at Heidelberg University (Germany) and an adjunct professor of European Taxation Law at the University of Rome “La Sapienza” (Italy).

    Claudio Cipollini is also a tax lawyer admitted to the Italian Supreme Court and the founding partner of RCLex – Law Firm based in La Spezia, Italy.

  • Publications

    2024

    • Cipollini, C. (2024). Crypto Staking Taxation Across Selected Countries: A Critical Evaluation. Intertax, 52(2), 1.
    • Cipollini, C. (2024). DAC8 and Extraterritoriality: How to Enforce Compliance for non-EU Operators. EC Tax Review, 33(1), 19.

    2023

    • Post, D., & Cipollini, C. (2023). Fundamental Elements of a Blockchain-Based Tax System: Governance, Legal and Technology Aspects. World Tax Journal, 15(3), 413-461. https://doi.org/10.59403/g0knwn

    2022

    • Cipollini, C. (2022). A Systematic Introduction to Tax and Technology. International Tax Studies, 5(3).
    • Cipollini, C. (2022). Diritto tributario ed economia digitale: riflessioni sul metodo di ricerca. Rivista di Diritto Tributario, 2022(1), 43-78.
    • Post, D., & Cipollini, C. (2022). Fundamental Elements of a Blockchain-Based Tax System – When to Use Blockchain for Tax? World Tax Journal, 14(4), 519-572 . https://doi.org/10.59403/2j075wb [details]

    2021

    • Cipollini, C. (2021). Aiuti di Stato fiscali nella crisi COVID-19: un’analisi funzionale delle misure nazionali. Rassegna Tributaria, 2021(4), 905-940.
    • Cipollini, C. (2021). Blockchain and Smart Contracts: A Look at the Future of Transfer Pricing Control. Intertax, 49(4), 315-322.
    • Cipollini, C. (2021). I limiti europei all’imposizione patrimoniale: analisi ricostruttiva e riflessioni de iure condendo. Rivista Trimestrale di Diritto Tributario, 2021(4), 759.

    2020

    • Cipollini, C. (2020). Blockchain and Transfer Pricing. Opportunities and Challenges in the International Tax Framework. Rivista di diritto tributario internazionale = International tax law review, 2019(3), 359-383.
    • Cipollini, C. (2020). GloBE Proposal and Possible Carve-Outs: Is There a Future for Preferential Tax Regimes? World Tax Journal, 12(2), 217.
    • Cipollini, C. (2020). Special Tax Zones and Proportionality. Towards a New Parameter for the Necessity Test. EC Tax Review, 29(1), 22-32.
    • Cipollini, C. (2020). Special Tax Zones and State Aid Rules. New Perspectives for EU Cohesion Policy. Intertax, 48(3), 285-299.
    • Cipollini, C. (2020). Zone Economiche Speciali: inquadramento sistematico e profili sostanziali. Diritto e Pratica Tributaria Internazionale, 17(1), 81-122.

    2024

    • Beretta, G., & Cipollini, C. (2024). The New Italian Tax Regime for Inbound Workers: Has the “Bel Paese” Become Less Attractive for Inward Expatriates? European Taxation, 64(4).
    • Cipollini, C. (2024). The Dutch 30% Ruling for Extraterritorial Costs: An EU Law Perspective. In H. van den Broek, H. Bresser, C. Dijkstra, D. van Hout, & F. Kossen (Eds.), Homo Universalis: Liber amicorum Prof. mr. G.T.K. Meussen (pp. 339). SDU-Uitgevers.

    2023

    • Post, D., & Cipollini, C. (2023). Blockchain Technology and the Opportunities for Taxation. In D. Weber (Ed.), The Implications of Online Platforms and Technology for Taxation (pp. 179-226). (GREIT series). IBFD. https://doi.org/10.59403/3r0nqgv

    2021

    • Cipollini, C. (2021). Exclusiones en el Blueprint del Pilar Dos: los problemas no resueltos. Revista Jurídica de Derecho Tributario, 2021(1), 84-105.
    • Cipollini, C. (2021). Reshaping the Pillar 2 Carveouts. Tax Notes international, 101(1), 49-53.

    2020

    • Cipollini, C. (2020). Book review: Advanced Introduction to European Union Law, by Jacques Ziller. Legal Issues Journal, 2020(2).
    • Cipollini, C. (2020). Transfer Pricing in Italy and Singapore. What Regulatory Framework for a Blockchain Scenario? International Transfer Pricing Journal, 28(1).

    2019

    • Cipollini, C. (2019). Special Tax Zones and EU Law. Theory, Implementations and Future Challenges. (EUCOTAX Series on European Taxation). Wolters Kluwer.
    • Cipollini, C. (2019). Special Tax Zones in the European Union. Implementing Models under State Aid Rules. European Taxation, 60(1), 17-24.

    2016

    • Cipollini, C., & Della Gatta, A. (2016). Il potere del giudice tributario di rideterminare forfetariamente il quantum della pretesa impositiva in caso di accertamento basato sugli studi di settore - Nota a sentenza Comm. reg. Lazio 10.7.2015, n. 4022. Bollettino Tributario d'Informazioni, 2016(4), 310 et seq..

    2005

    • Cipollini, C. (2005). Il principio del favor rei e la violazione dell'obbligo di autofatturazione - Nota a sentenza. Bollettino Tributario d'Informazioni, 2005(20), 1582 et seq..

    2023

    2022

    • Cipollini, C. (2022). European Parliament resolution on the impact of new technologies on taxation: crypto and blockchain (comment). Highlights & Insights on European Taxation (H&I) , 2022(324).

    2012

    • Cipollini, C. (2012). Sono liberamente emendabili le dichiarazioni contenenti errori che determinano l'assoggettamento del contribuente ad oneri diversi e più gravosi rispetto a quelli dovuti per legge - Nota a Comm. Prov. - Bologna sez. I 15 novembre 2011, n. 144. Bollettino Tributario d'Informazioni, 2012(9), 715 -719.

    2006

    • Cipollini, C. (2006). Cinque principi in una sola sentenza - Nota a sentenza Corte Cass. 11.1.2006, n. 309. Bollettino Tributario d'Informazioni, 2006(5), 427 et seq..

    Talk / presentation

    • Cipollini, C. (speaker) (5-12-2023). Challenges and Prospects for Crypto-Asset Taxation, FIT-IBFD International Taxation Conference "Reshaping the International Tax Architecture in an Era of Multilateralism, Mumbai.
    • Cipollini, C. (speaker) (12-4-2023). Blockchain and Crypto-assets – regulation and taxation practices in Africa, UvA-UCT Conference , Cape Town.
    • Cipollini, C. (speaker) (2-3-2023). Crypto-assets tax reporting: CARF and DAC8, ACTL-CPT Talks.
    • Cipollini, C. (speaker) (8-4-2022). The Fundamentals for a Blockchain-Based Tax System: Governance and Legal aspects (presentation), CPT - GREIT Annual Conference “The Implications of Online Platforms and Technology on Taxation and Taxpayers’ Rights”, Amsterdam. https://actl.uva.nl/content/events/2022/03/cpt---greit-annual-conference-the-implications-of-online-platforms-and-technology-on-taxation-and…

    Others

    • Cipollini, C. (participant) (1-12-2021 - 3-12-2021). Symposium Algorithmic Law and Society - HEC Paris, Jouy-en-Josas. Participation in a panel as a discussant for the paper "Avoiding Vendor Lock-In for Digital Services on Platforms: Human Interests, Data (…) (participating in a conference, workshop, ...).
    This list of publications is extracted from the UvA-Current Research Information System. Questions? Ask the library or the Pure staff of your faculty / institute. Log in to Pure to edit your publications. Log in to Personal Page Publication Selection tool to manage the visibility of your publications on this list.
  • Ancillary activities
    • Ricciardi Cipollini Leccese - Law Firm
      Partner
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