Research


My research focuses on two work streams:
 
  • the Sustainable Development Goals  (SDGs) in the fiscal area — tax sovereignty, autonomy, transparency, resource reallocation and climate-related fiscal policy — and 
  • Innovation in business trends, covering a wide range of topics from intellectual-property taxation to environmental taxation and work mobility (anti-taxe avoidance rules)

In the next years,  I envisage the field converging on a coherent fiscal-governance framework that links climate objectives, circular-economy incentives and internationally coordinated tax rules. 
My forthcoming trio of papers advances knowledge on:
  • Dispute-resolution mechanisms, OECD versus U.N.,  
  • Tax-anchored corporate-responsibility reporting, and 
  • R&D tax incentives within the U.S. and OECD Global Minimum taxes. 

EU-Funded Research Projects

  • Senior Expert, TAXUD-/2023/OP/0007 (5 years ongoing)
    Legal studies in customs and taxation for national authorities on EU MNE minimum taxation.

  • Researcher, COST Action CA22124 (ECO4ALL) (5 years ongoing)
    Circular economy network; focused on consumer protection through reducing, reusing, repairing.

  • Researcher, COST Action CA20123 – Manager Delegate (5 years ongoing)
    Fiscal federalism and local finance; working on intergovernmental coordination in European governance.

  • Senior Expert, EU Structural Reform Support Programme (2021)
    Supported Cyprus Tax Department reform; trained civil servants on EU tax law and quality-controlled court data.

Policy and Advisory Research

  • Researcher / Tax Advisor, Cyprus International Business Association (2020–2022)
    Participated in an informal think tank monitoring EU tax, financial, and competition law; evaluated practical solutions for policy and practice.

Academic / Institute-Affiliated Research

  • Affiliated Researcher, Institute of Austrian and International Tax Law, Austria (2012–2013)
    Contributed to Jean Monnet Chair activities; organized seminars and produced handbooks on financial transactions and hybrid tax planning.

  • Research Officer / Consultant, OECD Tax Treaties History, Paris (2013)
    Built a database on historical OECD tax treaties and synthesized findings for research use.

  • Affiliated Researcher, IBFD – Financial Transaction Tax Project (2013–2015)
    Developed a database for interuniversity research; summarized technical aspects of financial transaction taxes.