Dr. Francesca Amaddeo, born in 1989, is a tax lawyer. She got her Ph.D. in European Union Law and National legal systems. Since 2018, she’s working as lecturer-researcher at the Tax Law Competence Centre, University of Applied Sciences and Arts of Southern Switzerland.

Professional activity

Dr. Amaddeo annually spends a mobility period in universities abroad and often participates in academic conferences as a speaker. Among latest experiences:

• 02.02.2021 – Tax Law Competence Center- SUPSI, Webinar, Topic: “Lavoro dipendente e cessazione del rapporto di lavoro secondo il regime fiscale convenzionale italo-svizzero”;
• 26.11.2020 – University of Geneva – Centre for Philanthropy – International conference: “Taxation and Philanthropy”, Topic: “Swiss Visa for Investors: improving philanthropy through taxation”;
• 07.09.2020 – Tax Research Network, 29th Annual Conference – Topic: “Tax treaties’ fiscal regimes under ECJ’s lens: a comparison between non-discrimination principles”.

Her research mainly focuses on international taxation, recently addressing, among others, the tax regime of frontier workers, digital nomads, the taxation of the digital economy, smart-working, and tax residency. She teaches international, European and Italian taxation within the BSc in Business Economics at the University of Applied Sciences and Arts of Southern Switzerland, but also within the MAS in Tax Law.

Author
Jusletter

Publications

She is also the author of a series of articles and contributions. Among the latest:

• Amaddeo, F. (2022). E-residenza e digital nomad visa, in: Novità fiscali, n. 04/2022, (forthcoming).
• Amaddeo, F. (2022). Commuters and remote work, in: Jusletter, 11 April 2022.
• Amaddeo, F. (2022). Il telelavoro e la residenza fiscale: (in)certezza italiana del diritto, in: Novità fiscali, n. 02/2022, pp. 107–112.
• Amaddeo, F. (2022). Frontier Workers and Remote Working: a Swiss Italian Perspective, in Kluwer International Tax Blog, 28.01.2022, in: http://kluwertaxblog.com/2022/01/28/frontier-workers-and-remote-working-a-swiss-italian-tax-perspective/#comments.
• Amaddeo, F. (2021). Assistenza amministrativa italo-svizzera in materia fiscale: la disciplina convenzionale, in: Novità fiscali, n. 11/2021, pp. 625–629.