Spotlight on Young Researchers: Antonio Ancora

 

In the current situation of legal uncertainty, PhD candidate Antonio Ancora’s research at the University of Luxembourg aims to improve tax certainty in the context of state aid investigation on Transfer Pricing transactions among multinational enterprises.

In the current International and European legal framework, there is no legal certainty in taxation, especially for transfer pricing transactions among Multinational Enterprises. As part of his PhD, Antonio Ancora asks: ‘Is there a legal instrument capable to re-establish tax certainty in the current international context characterized by the aftermath of BEPS and EU State aid investigations?’

The goal of Antonio’s research project is to define limits and methodology, in order to re-establish the fundamental principle of legal certainty.

Legal certainty in the aftermath of Amazon, Fiat and Huhtamaki tax investigations

It is widely known that Luxembourg is one of the countries that have in recent repeatedly been affected by State aid investigations on Advance Price Arrangement: Amazon, Fiat, Huhtamaki to name a few companies. Advance Price Arrangement is a legal instrument issued by the tax administration: Its purpose is to provide tax certainty on the application of tax laws and complex standards.

“Although there are positive effects of OECD BEPS actions and EU State aid investigations, tax uncertainty represents the main side effect. The implications of the legal instrument I intend to propose will, hopefully, encourage all participating’ players to consider a more ‘legally certain’ approach in their analysis by considering State aid as an independent risk factor.” Antonio explains.

“A ‘legally certain’ approach highlights the major business trends and impacts on business expectations of the local and international enterprises, which is expected to bring highly relevant international investments not only to Luxembourg but also within Europe.”

In the first instance, Antonio’s tax policy proposal aims to give instruments to protect taxpayer rights with a spillover effect on fostering investments and compliance.

United Nations mandate in Lebanon inspired PhD

Before embarking on his PhD at the University of Luxembourg, Antonio spent several years working in international contracts and procurement, and had two mandates from the United Nations, during one of which he served as chief of the customs office in Lebanon, which inspired his PhD topic:

“I faced legal issues related to differences on the methodologies that apply to Customs and Transfer pricing, although they may regard the same cross-border transaction. It was at that moment that I decided to write my PhD research proposal in International Tax Law.

“I chose to Luxembourg for my PhD since it represents, as a world financial center, a top research environment to study International and European Tax Law. Moreover, I was fascinated by the scientific articles written by Prof. Aikaterini Pantazatou, Associate professor in Tax Law at the University of Luxembourg.”

Antonio Ancora is currently in the second year of his PhD at the University of Luxembourg. Besides his PhD, Antonio has selected and coached the students of his institution’s LLM in European and International Taxation, preparing them to participate in the International Moot Court competition in Tax Law: The  team reached the best position of the University History, ranking 5th in the world.

Moreover, along with Associate Professor Joachim Arts, he has launched the Negotiation Course for the Master’s students of the Luxembourg Center for Logistics and Supply Chain Management.

Antonio Ancora

RELATED PROGRAMMES

About Spotlight on Young Researchers

Spotlight on Young Researchers is an FNR initiative to highlight early career researchers across the world who have a connection to Luxembourg. The campaign is now in its 5th year, with 60+ researchers already featured. Discover more young researcher stories below.

More in the series SPOTLIGHT ON YOUNG RESEARCHERS

  • All
  • Environmental & Earth Sciences
  • Humanities & Social Sciences
  • Information & Communication Technologies
  • Law, Economics & Finance
  • Life Sciences, Biology & Medicine
  • Materials, Physics & Engineering

Spotlight on Young Researchers: Nina Hentzen

Spotlight on Young Researchers: Dominique Santana

Spotlight on Young Researchers: Pit Ullmann

Spotlight on Young Researchers: Anna Monzel

Spotlight on Young Researchers: Léon-Charles Tranchevent

Spotlight on Young Researchers: Paulo Carvalho

Spotlight on Young Researchers: Thomas Elliot

Spotlight on Young Researchers: Eva Lagunas

Spotlight on Young Researchers: Foni Raphaël Lebrun-Ricalens

Spotlight on Young Researchers: German Castignani

Spotlight on Young Researchers: Understanding how language manifests in the brain

Spotlight on Young Researchers: Michel Summer

Spotlight on Young Researchers: Yamila Mariel Omar

Spotlight on Young Researchers: László Sándor

Spotlight on Young Researchers: Thomas Schaubroeck

Spotlight on Young Researchers: Xianqing Mao

Spotlight on Young Researchers: Max Hilaire Wolter

Spotlight on Young Researchers: Eric Finn Schaanning

Spotlight on Young Researchers: Remko Nijzink

Spotlight on Young Researchers: Kacy Greenhalgh

Spotlight on Young Researchers: Amy Parrish

Spotlight on Young Researchers: Gilles Tossing

Spotlight on Young Researchers: Silvia Girardi

Spotlight on Young Researchers: Paul Johanns

Spotlight on Young Researchers: Claudio Petucco

Spotlight on Young Researchers: Pier Mario Lupinu

Spotlight on Young Researchers: Taking language barriers out of the equation

Spotlight on Young Researchers: Konstantinos Papadopoulos

Spotlight on Young Researchers: Dimitra Anastasiou

Spotlight on Young Researchers: Anna Schleimer

Spotlight on Young Researchers: Understanding brain mechanisms behind eating disorders

Spotlight on Young Researchers: Bella Tsachidou

Spotlight on Young Researchers: Anjali Sharma

Spotlight on Young Researchers: Antoun Al Absi

Spotlight on Young Researchers: Damien Brevers

Spotlight on Young Researchers: Zhe Liu

Spotlight on Young Researchers: Mohammad Zare

Spotlight on Young Researchers: Paul Hauseux

Spotlight on Young Researchers: Adham Ayman Al-Sayyad

Spotlight on Young Researchers: Charles de Bourcy

Spotlight on Young Researchers: Gil Georges

Spotlight on Young Researchers: Noémie Catherine Engel

Spotlight on Young Researchers: Ernesto Gargiulo

Spotlight on Young Researchers: Understanding our immune system

Spotlight on Young Researchers: Miguel Angel Olivares Mendez

Spotlight on Young Researchers: Guillaume Nataf

Spotlight on Young Researchers: Pit Losch

Spotlight on Young Researchers: Alex Gansen

Spotlight on Young Researchers: Nature does it best

Spotlight on Young Researchers: Jose-Luis Sanchez-Lopez

Spotlight on Young Researchers: Jo Hoeser

Spotlight on Young Researchers: Nanotechnology – a future big player in health

Spotlight on Young Researchers: Cyrille Thinnes

Spotlight on Young Researchers: Katharina Baum

Spotlight on Young Researchers: Michel Thill

Spotlight on Young Researchers: Multiple nationalities, one goal

Spotlight on Young Researchers: Ramona Pelich

Spotlight on Young Researchers: Lisa Hefele

Spotlight on Young Researchers: Lucas Oesch

Spotlight on Young Researchers: Isabel Z. Martínez

Spotlight On Young Researchers: Henderika de Vries

Spotlight on Young Researchers: Nathasia Mudiwa Muwanigwa

Spotlight on Young Researchers: Svenja Bourone

Spotlight on Young Researchers: Hameeda Jagalur Basheer

Spotlight on Young Researchers: Maria Pires Pacheco

Spotlight on Young Researchers: Anna Scaini

Spotlight on Young Researchers: Maciej Piotr Chrzanowski

Spotlight on Young Researchers: Laurie Maldonado

Spotlight on Young Researchers: Carole Lara Veiga de Sousa

Spotlight on Young Researchers: Hussein Rappel

Spotlight on Young Researchers: Maxime Brami

Spotlight on Young Researchers: Chetan Arora

This site uses cookies. By continuing to use this site, you agree to the use of cookies for analytics purposes. Find out more in our Privacy Statement