Nicolas-Benoit Avillaneda

Nicolas-Benoit Avillaneda is an Affiliate Professor at ESCP Europe within the Department of Economics, Law, and Social Sciences. He maintains additional teaching positions at University of Cergy-Pontoise and Faculty of Saint-Quentin-en-Yvelines, and previously taught at Paris V University.

His primary research interests include:

• International Tax Law
• Double Taxation and Double Non-Taxation of hybrid entities
• Trust Taxation
• European Union Tax Law
• Corporate and Individual Taxation
• Family Business Transmission Taxation

Professor Avillaneda holds a PhD in International Tax Law with his dissertation focused on 'The Trust in Comparative and International Tax Law.' He is admitted to the Paris Bar School and provides advisory services to businesses and individuals. As an active member of the French tax law community, he participates in the French Society of Tax Lawyers at Paris 2 Panthéon-Assas University (CEFEP - Center for Business Taxation Studies of Paris) and STEP France, the global professional body specializing in trust taxation. His scholarly work appears in French law journals, particularly focusing on the taxation challenges of hybrid entities and international tax frameworks.