Summary

• I am a candidate in Social and Economic Sciences at the Institute for Accounting and Auditing.
• I have earned a PhD within the DIBT program (core subject - Law).
• I have three Master’s degrees: one in Business Administration (with a thesis that included econometric analysis and web scraping of more than 4 million URLs) and two in Law.
• I have work experience in International Tax Dispute Resolution (mainly MAP), accounting, transfer pricing valuation and in drafting compliance documentation. I have been part of several delegations to specialized UN bodies.
• I have studied WTO dispute resolution, Commercial Arbitration, Investment Arbitration and International Tax Dispute Resolution.
• I have published and am publishing in top academic journals articles that touch upon accounting matters, valuation issues and international law. I am currently working on analyses of taxes and their impact on corporate Return on Invested Capital. I have presented my dissertation topic at three different Poster Programme events, including IFA’s 2022 Congress.
• I also hold a license to practice Law in NY, USA. I passed the Italian Bar Exam.

Education

Bocconi University

MSc in Business Administration and Law (CLELI), Milan, Italy. Graduated in October 2019

Thesis: "Studying Large Land Investments on the Basis of Computer Science Technology. A Feasibility Analysis". Topics covered: Sustainable Development, econometric modelling, large land investments valuation, investment location strategy, data and computer science applications to detection and selection of comparable transactions, economic development policy and uses of GDELT and BigQuery (big data).

Supervisor: Professor Eliana La Ferrara

New York University School of Law

LL.M. in International Business Regulation, Litigation and Arbitration, New York, USA. Graduated in May 2018

Thesis: "The Bifurcation Games. How Arbitrators Buy Their Lottery Ticket". Topics covered: Use of Accounting Standards in International Arbitration for procedural choice-making.

Supervisor: Professor Franco Ferrari

Bocconi University

Law Degree (CLMG), Milan, Italy. Graduated in July 2015

Thesis: "On the Inherent and Implied Powers of International Commercial Arbitral Tribunals". Topics covered: procedural issues in international commercial arbitration, legal hermeneutics.

Award to thesis: Premio Eugenio Minoli.

Supervisor: Professor Giorgio Sacerdoti

ESADE

THEMIS program, Barcelona, Spain, Completed January 2014.

Publications

As editor:

Nikos Lavranos and Stefano Castagna, International Arbitration and EU Law (Elgar, 2^nd ed., 2024).

As author (book chapters and articles):

1. Stefano Castagna, Chapters 9, in Carlo Garbarino (ed.) VOLUME I - GLOBAL ANTI-BASE EROSION (Pillar 2), (Elgar, 2024).
2. Stefano Castagna, Essential Elements of Taxation – Investment Protection and Dispute Settlement, in Nikos Lavranos and Stefano Castagna (eds.) International Arbitration and EU Law (Elgar, 2^nd, 2024).
3. Stefano Castagna, The Role of and the Relationship between the Distributive Rules in Tax Treaties, in Georg Kofler et al. (eds.) Priority Rules in Tax Treaties (IBFD, 2023).
4. Stefano Castagna, International - Maximizing Value through Arbitral Power within the International Tax Dispute System, 15 World Tax Journal 2, (2023).
5. Stefano Castagna, Comparing Comparability: A Study of EU, ISDS, and WTO Tax ‘Like’ Cases, 51 INTERTAX 6, (2023).
6. Stefano Castagna, On the European Commission’s Understanding of the Arm’s Length Principle in International Taxation versus State Aid Matters. Treaty Violations and High Stakes in Play, 13 World Tax Journal 3, (2021).
7. Stefano Castagna, The Bifurcation Games: How Arbitrators Buy Their Lottery Ticket, 87 Arbitration: The International Journal of Arbitration, Mediation and Dispute Management 3 (2021).
8. Stefano Castagna, The Benefits of Differentiated Transparency. Proposal for Graduated Confidentiality Regimes within International Tax Disputes, 48 INTERTAX 12 (2020).
9. Stefano Castagna, Essential Elements of Taxation – Investment Protection and Dispute Settlement, in José Rafael Mata Dona and Nikos Lavranos (eds.) International Arbitration and EU Law (Elgar, 2021).
10. Stefano Castagna, Inherent and Implied Powers of International Arbitral Tribunals: Characteristics and Limits, 82 Arbitration: The International Journal of Arbitration, Mediation and Dispute Management 4 (2016).
11. Stefano Castagna, ICSID Arbitration: BITs, Buts and Taxation – An Introductory Guide, 70 Bulletin for International Taxation 7 (2016).

UN Experience as Delegate and Accredited Participations

• Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) 39^th session, Geneva, Switzerland. Expert nominated by the Republic of Italy, November 2022.
• Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) 37^th session, Geneva, Switzerland. Expert nominated by the Republic of Italy, November 2020.
• Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) 36^th session, Geneva, Switzerland. Delegate (Academic Member) accredited by Bocconi University, October – November 2019.
• 2018 World Investment Forum, Geneva, Switzerland. Participation endorsed by NYU School of Law, October 2018.
• 2017 IMF/WBG Annual Meetings and 2018 Spring Meetings, Washington DC, USA. Guest endorsed by NYU School of Law, October 2017 and April 2018.
• United Nations Commission on International Trade Law (UNCITRAL) 50^th Commission session, Vienna, Austria. Delegate for the American Society of International Law (ASIL), July 2017.

Employment History

WU, Vienna University of Economics and Business, Institute for Austrian and International Tax Law

Teaching and Research Associate, Vienna, Austria, September 2020 – Present

(With teaching experience in Introduction to Tax Treaties and International Taxation)

Studio Mariani – Commercialista e Revisore Contabile

Consultant (Temporary commitment), Fosso’, Italy, December 2019 – June 2020

PwC - Tax and Legal Services, TLS Associazione Professionale di Avvocati e Commercialisti

Consultant, Milan, Italy, December 2015 – March 2017

AC Law

Trainee, Padua, Italy, July 2014 – October 2014

Kim & Chang Law Firm

Clerk, Seoul, South Korea, July 2014 – July 2014

Languages

Italian: Native; English: Proficient; Spanish: Fluent (writing intermediate); French: Conversational; Mandarin: Beginner; German: Conversational (weak).