Alessandro Liotta, Master of Laws at Università degli Studi di Palermo (2014), with honors, LL.M. in International Tax Law at King’s College London (2016), PhD candidate in “Law and Business”, LUISS Guido Carli (Rome), Faculty of Law, with a dissertation in Tax Law on the application of anti-avoidance provisions to IP Holding Companies. Visiting Researcher at UNIL (Université de Lausanne), from October 2017 to December 2017 and Visiting Scholar at UC Berkeley, Boalt Hall Law School from February 2018 to July 2018. Member of the Science Center of Public Finance and Tax Law at Vilniaus Universitetas (Vilnius University, Vilnius, Lithuania).