Mihaela Tofan is full professor of law at “Alexandru Ioan Cuza” University of Iasi, Jean Monnet professor, litigant lawyer and Fulbright visiting scholar and NYU. She holds PhD. in legal sciences (University of Bucharest, 2008) and habilitation degree in administrative science (University Babes-Bolyai of Cluj-Napoca, 2019). She is director of the Jean Monnet Chair European Financial Regulation EUFIRE (www.EUFIRE.uaic.ro) and ERASMUS Professor at the University of Perugia, Italy (2010), Arel University Istanbul, Turkey (2012), Ca’Foscari University, Venice – Italy (2014), University of Coimbra (2015), CDA College Larnaca – Cyprus (2016), University of Bordeaux – France (2018). She was invited professor at La Sapienza University, Rome (2001), Britannia School of Business, London (2008), Universitat Catalunya, Barcelona (2009), Universite Paris XIII (2010), University of Economics Warsaw (2010), University of Economics, Prague (2011), University Paris II Sorbonne (2011), University of Thesaloniki (2012), National Academy of Kiev-Mohyla (2012), University of Parma (2015), Bifrost University, Iceland (2016), University of Bologna (2017), Tel Aviv University (2018), Michigan-Flint University (2018). She is author or coauthor of 11 specialized volumes, more than 30 articles published in journals/reviews indexed in international databases. Her research and teaching fields of interest are EU business law and taxation, in particular the legal framework for insuring fiscal responsibility and European harmonization of legal systems. Her habilitation thesis, defended in February 2019, approached the regulatory dimension of public policies for business environment in European Union.
Assessing good practice for global reinforcements in tax avoidance regulation. In my research, I shall consider the EU Council conclusions (2015) that stressed out the need to find common and flexible solutions, consistent with OECD BEPS conclusions, and the Council Directive (EU) 2016/1164, laying down rules against tax avoidance practices that directly affect the functioning of the internal market. The research will identify the rules applicable to all taxpayers that are subject to corporate tax at global level and in EU, fighting the erosion of tax bases in the internal market and the shifting of profits (OECD, 2013). I intend to investigate the US good practice in fighting tax avoidance, in line with the OECDMLI and the results of the US 2017 taxation change. The results generated from 2016 to 2019 will be my main interest, in order to formulate the appropriate regulation for 2020, in accordance with the EU BEPS and CCCTB Directives (2016). My research will identify the results of the US taxation methods, used for fighting tax avoidance and the features that bring autonomy and strength to this field of regulation in each state, in order to propose appropriate global and EU rules in tax field of regulation. The project will contribute to the development of research in tax avoidance, will enhance my research expertise, and the results will be globally disseminated. The research results will improve the status of global and EU taxation regulation, with impact both on the development of the higher education and on the legal framework for fighting tax avoidance practices. The effects of the project will expand beyond the term of its implementation and the results of the research will be internationally disseminated, by publication in a representative journal for taxation research.