Dialogues

Daniel Gutmann is a professor of tax law at the University Paris-1 Panthéon-Sorbonne where he is the Director of a research centre in taxation. He is also a partner at CMS Francis Lefebvre. He wrote numerous articles on international and EU tax matters. His main books deal with taxation of businesses (Droit fiscal des affaires, Lextenso, 15th ed., 2024) and tax law interpretation (Sources et ressources de l’interprétation juridique. Etude de droit fiscal, Lextenso, 2023). Daniel is the Scientific Director of “Fiscalité internationale”, a French tax review dedicated to international tax law. He is the Chair of the IFA European Region’s Committee and the Chair of the Scientific Committee of the French IFA Branch.

Prof. Dr. Englisch holds a chair for public law and tax law at Münster University. His research focuses on International and European tax law, covering both direct and indirect taxation. Dr Englisch serves as an advisor in expert groups of the OECD and of the EU Commission since 15 years, and he has also given advice to national governments, NGOs and the private sector. He is also a visiting professor in several LL.M. programs. Dr Englisch has published several books as well as approximately. 200 scholarly articles, and he has given more than 150 invited presentations.

Dr. Giammarco Cottani, LL.M, with vver the course of 20+ years of experience spanning government (OECD, UN, WB, Revenue Authorities), private practice, and in-house roles, has been able to able to develop a unique perspective forged at the intersection of tax policy, law, and tech and bring a 360-degree insight into global tax landscapes.
As a government advisor, Giammarco advises government authorities in implementing transformative tax policy reforms, with a focus on transfer pricing and digitalisation, driving impactful changes for modern, globally integrated economies.
As a former partner, MNE advisor, and leader of high-impact tax teams at Netflix and Agoda, he specialises in international tax, with a focus on transfer pricing, tax policy, VAT and dispute prevention & resolution, blending regulatory acumen with strategic foresight.
Giammarco's work bridges sectors and borders, delivering precision-driven solutions that simplify complex compliance for digital, media/entertainment, fintech and energy clients.
Alongside his professional practice, Giammarco serves as a lecturer at esteemed institutions, including the WU Transfer Pricing Institute in Vienna, the University of Amsterdam, the Tax Academy of Singapore, and the International Fiscal Association (IFA), sharing insights on transfer pricing and international tax policy.