ГлавнаяProfessionalsDr. Eleni Apostolidou
Dr. Eleni Apostolidou
Advocate
Contact Info:
Qualifications
  • Ph.D. Business Taxation, University of Paris I Pantheon Sorbonne, Paris, 2015
  • Master in Public Administration, Tax Administration, Dauphine, Paris, 2007
  • Master in Tax law, Public Law, University of Paris I Sorbonne, Paris, France, 2006
  • Bachelor Degree in Legal Studies, University of Strasbourg, France, 2005
  • Research Stay on international taxation, Institute of International and Austrian Tax Law, Vienna, Austria 2013
Expertise and Experience

Eleni is a PhD in Business Taxation, Paris 1 Sorbonne & MSc in Public Administration, is an Assistant Professor and MSc's Program Director delivering courses on Tax Transparency, IP and Trust taxation. In the past she was an assistant professor at the University of Strasbourg, Rennes, Nanterre and Cergy, where the core of her teaching was focused on European and International Taxation. She was educated at the University Strasbourg, where she graduated in Law in 2005. She holds a master’s degree in Taxation from the University of Paris I Pantheon Sorbonne and an advanced Master degree in Taxation from the Business School of Dauphine. She received a Research Stay Certificate from the Institute of International Tax Law of Vienna, Austria and successfully defended a thesis at the Department of Business Taxation of Sorbonne in 2005.

She has gained significant experience dealing with financial transactions in sophisticated structures as a tax expert for the Public advisory and consultancy department of a big four in Cyprus. She has lectured in courses and been author of publications on various issues, that cover public finance and fiscal policy. She is a member of Cyprus and Paris Bar Association, a Certified Mediator and an Expert on Legal and Economic Development for various think tanks in Cyprus.

Research
  • Researcher, Representative to the Management Committee, EU funded project Intergovernmental Coordination from Local to European Governance, 2021 Research led on Fiscal federalism and local finance, through new finance instruments for local development.
  • Researcher, Laboratoire Méditerranéen de Droit Public, University of Toulouse, 2019.Reporter on Cyprus Constitutional law developments.
  • Quality reviewer, EU Structural reform Support Programme, May-Sept.2021EU funded program, National authorities’ Tax Reform project for strengthening the capacity of the Tax Department, Cyprus. Quality control of the courts’ decisions to be analysed for the purpose of a data basis as a tool to public servants practicing tax controls.
  • Research and Teaching Attaché, European University, Cyprus, since 2019Lecturing on advanced administrative law and State aids for postgraduates, family law & constitutional law.
  • Affiliated Researcher, Institute of Austrian and International Tax Law, Austria, 2012-2013 (1 year). Contributing to Professor’s Pistone Jean Monnet Chair activities. Setting research seminars on financial transactions, hybrid & imported hybrids tax planning. Conferences’ built up: screening speakers’ profiles among scholars, business people and institutional key players. Agenda designing, correspondence with speakers, production of a handbook on the events’ main outcomes & conclusions.
  • Research Officer, external consultant, OECD Tax Treaties History, Paris, 2013. Database building, research project: tax treaties’ history, OECD. Screening and selection of Working Papers of specific interest in predetermined areas of research. Notably: wealth taxation and anti-avoidance, anti-evasion and anti-avoidance, financial engineering and corporate taxes, shareholders’ taxation. Overview and finalization of a long-term project.
  • Affiliated researcher, Financial Transaction Tax, International Bureau of Fiscal Documentation, 2013-2015 (2 y). Database building for an interuniversity research project of various aspects of financial transaction taxes. Enlisting of databases of diverse interest, i.e., accounting, legal, and business focus. Administration of the electronic update of the results. Design of building blocks for research interests.
  • Attaché Research and Teaching, Vacancies (Universities of Nanterre, Strasbourg, Rennes, Cergy), 2010-2016, 4 years. Monitoring courses on tax law (individuals and corporate), public finance, international public law, tax procedures.

Research activity: Conferences, webinars, professional and scientific talks

  • Speaker, National Reporter for Cyprus, International Conference, WU, exchange of information on tax planning (DAC6) Austria, 2021.
  • Russian international tax policy, co-speaker with Nicolai Milogolov, Research Centre of the Russian Presidency, CIIM Cyprus, July 2021 (organiser), contribution on Russian amended DTT with Malta, Luxembourg, Cyprus and the Dutch Republic.
  • Guest Talk, Cyprus Tax incentives, University of Malta, MSc in Tax, 5 March 2021.
  • “Brexit Withdrawal agreement & professional education: the impact on the financial industry’s professionals”, Webinar, CIIM Cyprus, February 2021 (organiser and monitor), here.
    Foreign Investment Screening Regulation, EU subsidiaries white paper and the impact on M&A, co-speaker with Professor Christopher Bovis, University of Hull, UK, CIIM Cyprus, 9 December 2020, empowered by Cyprus International Business Association for American Embassy of Cyprus (organiser), contribution on foreign subsidies for investment screening purposes, here
  • Webinar, the MLI Permanent establishment, impact on Cyprus corporate and financial structures, April 2020 (organizer, speaker).
  • Tax residence and CRS rules, the legal challenges for the Corporate residency under the Treaties, Nicosia, January 2020, co-speaker with Prof. Luca Cerioni, CIIM Cyprus (organiser).
    National Reporter for Cyprus, International Conference, WU, anti-avoidance rules on Controlled Foreign Companies, Austria, 2019.
  • Talk Guest on international taxation driven through EU regional coordination: “EU fiscal and budgetary harmonisation”, University of Cyprus, Department of Private Law, February 2018.
  • Talk Guest on international trade law: “New generation Trade Agreements: Allocation of Competences between the European Union and the Member States”, University of Cyprus, Department of Public law, June 2018.
  • Talk Guest on State aid and treaties’ enforcement: “State aid in the field of taxation: an “Apple” from the Forbidden Tree”, Oxford, Harvard, Cambridge, Summer ELSA Law School on Competition Law, June 2018.
  • International Conference, Comparative law, Alexander von Humboldt Kolleg–Changsha, Germany China, 2015. Paper: «Ethnical entity building beyond ethnicity», China (in English).
  • Conference on States’ international commitments in the area of administrative institutions, University of Paris Sorbonne and University of Naples, Federico II, Topic: “Territorial autonomies today: ideas and paves”, in Naples, Italy, September 2013.
  • International Conference of the University of Wien, Institute of International Tax Law, Topic “Financial Transaction Taxes”, in Brno, Czech Republic, May 2013. Monitored a case studies workshop “The FTT’s impact from a business, legal and accounting perspective”.
  • Conference on tax treaties and extraterritoriality of national legislations”, Youth Researches in Tax Law, Sorbonne, Taxation, Topic “Jurisdiction”, May 2013, Paris. Contribution: “The FTT's introduction, reflecting on fiscal extraterritoriality".
  • Conference of Universidad Autónoma de Madrid, Topic “EU Financial Transaction Tax”, in Madrid, Spain, February 2014. Paper submitted for reflection “Connecting Factors under the 2013 EU FTT Proposal Directive”.
  • Conference of the University of Cyprus and University of Tours, “The diversity of legal jurisdictions within Cyprus legal order”, Limassol, 2010.

Publications on tax, public finance, fiscal federalism

  • EU Corporate Taxation, Mandatory Disclosure Rules (DAC6) Cyprus national report, IBFD, forthcoming.>
  • EU Corporate Taxation CFC rules, Controlled Foreign Legislation anti-abuse provisions, Cyprus national report, IBFD vol. 17, European and International Tax Law and Policy Series, ISBN 978-90-8722-645-9, 2020.
  • Corporate Taxation, Chapter, Cyprus Corporate Investment Income, one-off review, electronic version, 2013 IBFD.
  • Corporate Taxation, Chapter, Cyprus Private Investment Income, one-off review, electronic version, 2013 IBFD
  • Corporate Taxation, The Permanent Establishment under Jurisprudence in conduit jurisdictions, ISSN 1791-775, in Greek

Le financement des compétences exercées par les entités infra étatiques, entre la voie française du coût historique et l'option italienne de la péréquation par coût “. Financing the exercise of infra-state competences: historic cost versus perequation, Régionalisme italien et régionalisme français, Aspects constitutionnels, administratifs et fiscaux, Harmattan, ISBN978-2-336-00337-5.

"En quête de l'autonomie fiscale et financière des métropoles : les projets de loi en France et en Italie : Le dernier acte d'un projet de fédéralisation fiscale inachevé ", Seeking for fiscal autonomy in France and Italy, the case study of metropolitan cities, last scene of an uncompleted play, Rassegna di Diritto Pubblico Europeo, anno XII, nÆ2, luglio-dicembre 2013, ISSN 1722-7119.

“Les éléments du fédéralisme fiscal dans la Constitution de l'Etat unitaire de Chypre de 1960". Diversité des droits et statuts, Mare&martin, Collection droit public, ISBN 978-2-84934-100-1.

Contact Dr. Eleni Apostolidou