Centre for Tax Policy and Administration

Raffaele Russo - Head of BEPS Project


Head of BEPS Project, CTPA  





Raffaele Russo
Head of BEPS Project
Centre for Tax Policy and Administration

A member of the Senior Management Team of the OECD Centre for Tax Policy and Administration (Paris), Raffaele Russo currently coordinates the work on Base Erosion and Profit Shifting (BEPS), an ambitious project aimed at redesigning the rules for the taxation of cross-border profits.

Previously, Raffaele was Head of the Non-Compliance Unit at the OECD Centre for Tax Policy and Administration, in charge of the work on Aggressive Tax Planning and on Tax Crimes. Prior to that, he worked on the OECD Model Tax Convention and the OECD Transfer Pricing Guidelines, as well as on Exchange of Information matters when he drafted the Protocol to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

Raffaele regularly leads OECD missions in non-member countries and at the OECD Multilateral Centers.

Before joining the OECD, he was a Senior Associate at the International Tax Academy of the IBFD (Amsterdam) and a Tax Lawyer with NCTM Studio Legale Associato (Milan).  He obtained his Law Degree from the University Federico II (Naples, Italy), and his LLM in International Taxation from the University of Leiden in the Netherlands, both cum laude.

He is the author of several articles on international tax matters and editor and co-author of the books ‘The Attribution of Profits to Permanent Establishments: The taxation of intra-company dealings’ (2005), ‘Fundamentals of International Tax Planning’ (2007) and ‘A Decade of Case Law: Essays in honor of the 10th Anniversary of the Leiden LLM in International Taxation’ (2008). Raffaele has published articles in Italian, French, English, Spanish, Polish, Russian and Portuguese.  He is a frequent speaker at conferences and seminars.


January 2014


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