Giulio Allevato
Affiliate Professor

Biography
Giulio Allevato is an Affiliate Professor of Tax & Legal in the Accounting & Control Knowledge Group at SDA Bocconi School of Management.
He is an Adjunct Professor of International Tax Law at Università Bocconi.
He is a Professor of Tax Law at IE University, Madrid.
At SDA Bocconi, he coordinates the Tax Policy Unit, teaches in post-graduate master programs (Executive MBA, Executive Master in Finance, Master in Corporate Finance), coordinates the Osservatorio Fiscale e Contabile and manages Executive and Custom Education programs for major national and multinational enterprises, focusing on domestic and international corporate taxation and legal compliance.
In the past, he was a Lecturer of Tax & Law at SDA Bocconi (2015-18), Hauser Global Fellow at the New York University School of Law (2018), and Ernst Mach Scholar at the WU Vienna University of Economics and Business (2014).
His research activities focus on corporate and international taxation, compliance and tax risk management.
He has authored numerous book chapters and articles, which have been published in major national and international journals.
He has been awarded prestigious international research grants, such as the Hauser Fellowship (New York University School of Law), the Ernst Mach grant (WU Vienna University of Economics and Business) and the Michigan Grotius Fellowship (University of Michigan Law School).
He exercises the profession of lawyer at Baker McKenzie, with a particular focus on advisory activities in legal and tax compliance.
Giulio Allevato earned a degree in Law and a PhD in International Law&Economics from Università Bocconi as well as an International Tax LL.M. from the University of Michigan Law School (U.S.A).
Recent Publications
- 2024
Dynamics of group perimeter
ALLEVATO, G., "Dynamics of group perimeter" in Pillar Two of the Inclusive Framework on BEPS. A Problem-solving Approach., C. Garbarino (Ed.), Edward Elgar Publishing, chap. 8, pp. 333-353, 2024 - 2024
Non-Fiscal Tax Policies and State Sovereignty. From the Rise of Modern Nation States to Globalization and Corporate Feudalism
ALLEVATO, G. - "Non-Fiscal Tax Policies and State Sovereignty. From the Rise of Modern Nation States to Globalization and Corporate Feudalism" - 2024, Edward Elgar Publishing, Great Britain - 2024
Towards Global Tax Justice: An Interdisciplinary Evaluation of the UN Framework Convention on International Tax Cooperation
ALLEVATO, G., A. E. DI FILIPPO, "Towards Global Tax Justice: An Interdisciplinary Evaluation of the UN Framework Convention on International Tax Cooperation", The Brown Journal of World Affairs, 2024, vol. XXXI, no. 1, pp. 49-70 - 2024
The ECJ's Apple Judgement: A Game-Changer in the Architecture of EU Taxation or Just a Story of Procedural Defeat?
ALLEVATO, G., "The ECJ's Apple Judgement: A Game-Changer in the Architecture of EU Taxation or Just a Story of Procedural Defeat?", Rivista di Diritto Tributario, 2024, no. 2, pp. 1067-1074 - 2022
Judicial Review of the State Aid Decisions on Advance Tax Rulings: A Final Opportunity to Safeguard the Rule of Law
ALLEVATO, G., "Judicial Review of the State Aid Decisions on Advance Tax Rulings: A Final Opportunity to Safeguard the Rule of Law", European Taxation, 2022, vol. 62, no. 2, pp. 86-94 - 2022
L'adozione di una excess profit tax europea tra opportunità e criticità
ALLEVATO, G., "L'adozione di una excess profit tax europea tra opportunità e criticità", Rivista di Diritto Tributario, 2022, no. 2, pp. 923-936 - 2021
Gravar la economía digital: ¿es un impuesto sobre los servicios digitales la solución adecuada?
ALLEVATO, G., A. DE VITO, "Gravar la economía digital: ¿es un impuesto sobre los servicios digitales la solución adecuada?", Cuadernos de Información Económica, 2021, vol. 280, pp. 23-32 - 2021
The Google Ireland Case and the Legal Battle over Digital Taxes in the European Union
ALLEVATO, G., F. PASTOR-MERCHANTE, "The Google Ireland Case and the Legal Battle over Digital Taxes in the European Union", Review of European Administrative Law , 2021, vol. 14, no. 1, pp. 209-220 - 2020
Regulating the Financial Industry through Taxation: Intended and Unintended Consequences of the Financial Transaction Tax
ALLEVATO, G., A. DE VITO, "Regulating the Financial Industry through Taxation: Intended and Unintended Consequences of the Financial Transaction Tax", SEFO - Spanish and International Economic & Financial Outlook, September 2020, vol. 9, no. 5 - 2020
Taxing the Digital Economy. Is the DST the Right Solution?
ALLEVATO, G., A. DE VITO, "Taxing the Digital Economy. Is the DST the Right Solution?", SEFO - Spanish and International Economic & Financial Outlook, September 2020, vol. 9, no. 6
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Grants & Honors
Finanziamento concesso dalla Fondazione Funcas per attivitá di ricerca in materia di imposte su transazioni digitali e finanziarie, Fundación Funcaas, 2020
IE Prize for Teaching Excellence, IE Business School, 2019
Finanziamento concesso dalla New York University School of Law per attivitá di ricerca in materia di fiscalitá internazionale, New York University - School of Law, 2017

