Andrea Laura Riccardi Sacchi

Andrea Laura Riccardi Sacchi is a tax law researcher specializing in international taxation, with particular expertise in digital economy taxation, BEPS framework implementation, and Uruguayan tax law. She completed her doctoral studies at Universitat de València, where she defended her thesis 'Revitalizing the jurisdictional connection at source as a global solution for taxing corporate income from services' in 2020 under the direction of Francisco Alfredo García Prats.

Her research focuses on contemporary tax challenges including the adaptation of traditional tax frameworks to digital business models, withholding tax systems in the BEPS era, and the concept of 'source of income' in international taxation. She has published extensively on Uruguayan tax law within international contexts, analyzing how traditional tax frameworks adapt to new business models and digital economic activities.

Dr. Riccardi Sacchi's publication record demonstrates consistent scholarly output from 2017-2025, with 11 journal articles, 4 collaborations in collective works, 1 book, and her doctoral thesis. Her work appears in prestigious tax publications including Tax Magazine and Cahiers de Droit Fiscal International. Her most recent research addresses nexus concepts for taxation, digital intermediation platforms for tax compliance, and big data applications in tax administration.

Her academic contributions include:

• Analysis of withholding tax systems in the BEPS era
• Research on digital economy taxation challenges
• Examination of double taxation avoidance agreements
• Studies on Uruguayan tax law within international frameworks
• Investigation of spatial aspects in consumption taxation

Dr. Riccardi Sacchi has established herself as a significant contributor to international tax scholarship, particularly regarding how smaller economies like Uruguay navigate complex international tax frameworks in the digital age. Her work bridges theoretical tax principles with practical implementation challenges, offering valuable insights for both academic and policy audiences.