Biografía del autor Mario Grandinetti is a Researcher of Tax Law at the University of Turin (Italy). He is also Lecturer of Tax Law and has been Lecturer of International, European and Comparative Tax Law at the University of Turin. He holds a PhD in Public and Tax Law in the European dimension from the University of Bergamo (Italy). He was visiting researcher at the Max Planck Institute in Intellectual Property and Tax Law, Munich (Germany) and at the University of Valencia (Spain). He was the winner of the Giovanni Goria Foundation scholarship (2010) dedicated to young researcher. His areas of expertise are domestic company taxation (accounting and taxation in particular), European and International Taxation, VAT and Group taxation.