Gianluca Doria
IT|ENG
Case file International tax · VAT

Gianluca Doria evidence comes first

Advisory and research on digital VAT, cross-border fraud and international tax, grounded in tax litigation practice. Where others see a number, I read a document: I analyse the facts, verify the sources, and identify where a claim holds — and where it does not.

Get in touch → Areas of work
Digital VAT Cross-border VAT fraud International tax Forensic accounting LUISS Guido Carli
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01 Profile

I work on international tax and VAT with a method that starts from the data and arrives at the rule: I analyse the documents, reconstruct the facts and identify where a claim holds — and where it does not.

Bachelor’s degree in Economics and Management and master’s student in Accounting, Finance and Control at LUISS Guido Carli, with a specialisation in tax law.

Alongside my academic training I carry out advisory and research work, built also on direct experience in tax litigation with specialised firms. My work combines legal method with a practical focus on data analysis, which is increasingly central to tax control tools at both national and EU level.

I also offer targeted support to other firms and professionals, on an occasional basis, for document analysis, case-law research and regulatory monitoring — a supporting role for those who need a fast, specialist second opinion.

I am currently writing my master’s thesis on the digitalisation of VAT and the fight against transnational fraud: e-invoicing, digital reporting obligations and administrative cooperation between Member States.

Gianluca Doria
02 Areas of work
01

Digital VAT and cross-border fraud

VAT digitalisation, e-invoicing and data-reporting obligations, and the tools used to fight fraud in intra-EU supplies and transnational supply chains.

02

International tax

Transfer pricing, permanent establishment and the interaction between domestic law, EU law and OECD standards, with attention to the latest guidance and case law.

03

Tax litigation and audit legality

Analysis of assessments and of how evidence is gathered, in light of the case law of national supreme courts, the Court of Justice of the EU and the European Court of Human Rights.

04

Research and publishing

Articles and case notes on tax topics, written in rigorous but accessible language for businesses and professionals.

03 Method
Step I

Reading the file

Study of the assessment and supporting documents, chronological reconstruction of the facts, and identification of the points of friction between the claim and the applicable rules.

Step II

Research and cross-checking

Verification of the relevant legislative, administrative and case-law sources — national, European and international — with a precise cross-check of each element against the facts.

Step III

Assessment and argument

Building the argument, ranking the issues that matter and drafting the analysis, results-oriented and sustainable before the competent bodies.

04 Background

Education

  • ongoingMaster’s Degree — Accounting, Finance and ControlLUISS Guido Carli, professional track
  • ongoingLaw DegreeUniversity of Padua
  • 2025Bachelor’s Degree in Economics and ManagementLUISS Guido Carli
  • —Specialisation in tax lawTax litigation and corporate taxation

Certifications

  • WVUForensic Accounting & Fraud ExaminationWest Virginia University
  • PwCTransfer PricingPwC Italy
  • KPMGPermanent EstablishmentKPMG Italy
  • C1English — C1 levelEF SET
Contact

Let’s talk about
international tax.

For advisory work, collaboration with firms or research requests in tax matters, write to me: I reply personally.

doriagianluca@outlook.it
Send me an email →
or on LinkedIn — Gianluca Doria