Dr Francesco Cannas

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Senior Lecturer

Department of Business Law and Taxation

francesco.cannas@monash.edu

Francesco is a qualified tax lawyer. He studied law in Italy and in the United Kingdom and was awarded a PhD in International Business Taxation by the Vienna University of Economics and Business (Austria). Before joining Monash, he was a Post-doc Researcher at Hasselt University (Belgium) and Adjunct Professor of Tax Law at the University of Eastern Piedmont (Italy). In 2015, he was a visiting Researcher the Singapore Management University.

His main areas of interest are international taxation, EU tax law, indirect taxation, environmental taxation and taxpayer’s rights. He has experience in tax advisory for both Italian and international clients.

Academic Qualifications

Doctor of Philosophy
Institution Vienna University of Economics and Business
Year awarded 2017
Master of Law
Institution Vienna University of Economics and Business
Year awarded 2013
Bachelor of Law
Institution University of Turin
Year awarded 2010

Membership in National Associations, National Bodies and National Professional Bodies

Name of Association/International Body Italian Bar
Role Qualified Lawyer
Duration of membership From 2018

Areas of Expertise

1International Taxation
2EU Tax Law
3Indirect Taxation
4Environmental Taxation
5Taxpayer’s Rights

Teaching

Subject CodeSubject
BTW3153 Malaysian Income Tax Law

Books Chapters

*Service Agreements, Management Fees e CCA (with Prof. Mario Grandinetti), in D. Avolio, M. Piazza (eds.), Il Transfer Pricing – Analisi, casi e questioni, (Giuffrè, Milano) 2021, accepted for publication;
*Reconciling EU Tax and Environmental Policies: the VAT as a Vehicle to Boost Green Consumerism under the EU Green Deal (with Matteo Fermeglia), in J. Milne, M. S. Andersen, H. Ashiabor (eds.), Environmental Taxation in the Pandemic Era, (Edward Elgar, Cheltenham) 2021, accepted for publication;
*From Tax Rulings to Cooperative Compliance: a New Deal between the Taxpayer and the Italian Tax Administration? (with Prof. Mario Grandinetti), in R. Hein, R. Russo (eds.), Co-operative Compliance and the OECD’s International Compliance Assurance Programme, (Wolters Kluwer, Alphen aan den Rijn) 2020, pp. 115–135;
*Il diritto tributario internazionale (questioni generali, istituzioni e cooperazione internazionale) (with Prof. Giuseppe Marino), in M. Basilavecchia, L. del Federico (eds.), Bollettino della Dottrina Tributaria Italiana (2014-2016), (G. Giappichelli Editore, Torino) 2020, pp. 195–210;
*Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision Render the OECD-Proposed Limitation on Benefits Clause Compatible with EU Fundamental Freedoms? (with Prof. Pasquale Pistone and Rita Julien), in M. Lang, P. Pistone, A. Rust, J. Schuch, K. Staringer (eds.), Base Erosion and Profit Shifting (BEPS) – The Proposals to Revise the OECD Model Convention, (Linde, Vienna) 2016, pp. 165–218;
*The New Models of the Digital Economy and New Challenges for VAT Systems, in M. Lang, I. Lejeune (eds.), VAT/GST in a Global Digital Economy, (Wolters Kluwer, Alphen aan den Rijn) 2015, pp. 1–13;
*The Updates to Article 26 on Exchange of Information (with Prof. Edoardo Traversa), in M. Lang, P. Pistone, J. Schuch, K. Staringer (eds.), The OECDModel-Convention and its Update 2014, (Linde, Vienna) 2015, pp. 142–174; 9
*The Historical Development of the Exchange of Information for Tax Purposes, in O. Günter, N. Tüchler (eds.), Exchange of Information for Tax Purposes, (Linde, Vienna) 2013, pp. 17–34.

Scholarly Journals

*The Participation of Trusts in Tax Proceedings and Some Ideas on How to Complete their Integration into the Italian Tax System, in European Taxation, 2021 (Vol. 61), No 8, accepted for publication;
*The Reaction of the Italian Tax System to the Covid-19 Pandemic between European Constraints and Constitutional Values, in Analyses and Studies of CASP, accepted for publication;
*The Development of the Doctrine of Abuse of Law and the Danish Cases: Time to Shift the Focus From Non-Genuine Arrangements to Single (Abusive) Transactions? (with Prof. Andrea Ballancin), in EC Tax Review, Vol. 30 (2021), Issue 2, pp. 70–80;
*Note IVA nelle procedure concorsuali: la Cassazione recepisce i princìpi della giurisprudenza eurounionale (with Davide Pellegrini), in Corriere tributario, 2021, IV, pp. 353 – 359;
*La sentenza Vodafone Portugal e l’assoggettabilità ad iva della somma pagata a seguito della risoluzione anticipata di un contratto per la prestazione di servizi, in Diritto e pratica tributaria internazionale, 2021, I, pp. 192 – 208;
*Internet e potestà impositiva degli Stati: la Corte di Giustizia pone alcuni paletti all’elaborazione di modelli sanzionatori per l’economia digitale, in Rassegna tributaria, 2021, I, pp. 152 – 170;
*La sentenza Terracult ed il diritto al rimborso dell’eccedenza di Iva anche in caso di avviso di accertamento divenuto inoppugnabile, in Diritto e pratica tributaria internazionale, 2020, IV, pp. 1624 – 1641;
*La Corte di giustizia rimuove alcuni ostacoli al consolidato orizzontale: anche l’Italia non potrà più considerare l’aggregazione di una società sorella come causa di interruzione dell’opzione, in Diritto e pratica tributaria internazionale, 2020, III, pp. 1127 – 1141;
*The Participation of Italy in the EU VAT Cross-Border Rulings Project: Legal and Procedural Issues, in International VAT Monitor, 2020 (Vol. 31), No. 5, pp. 272–276;
*Taxpayer’s Right of Defence in the International Context: the Case of Exchange of Tax Information and a Proposal for the ‘English’ Wednesbury Doctrine as the new OECD (BEPS) Standard, in World Tax Journal, 2020 (Vol. 12), No. 2, pp. 377–408;
*Il distacco di personale come operazione onerosa e rilevante ai fini iva, in Diritto e pratica tributaria internazionale, 2020, II, pp. 719 – 740;
*The General Anti-Avoidance Rule Contained in the ATAD: Findings from the Italian Literature, in Analyses and Studies of CASP, No. 1(9), 2020, pp. 9– 20;

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