Nicolas-Benoit Avillaneda is an affiliated professor of business law at ESCP Europe within the Department of Economics, Law, and Social Sciences. He holds a PhD in International Tax Law, with his dissertation focusing on "The Trust in Comparative and International Tax Law." He teaches international tax law, corporate and individual taxation, with a particular focus on the transmission of family businesses.
In parallel, he teaches trust taxation at the University of Cergy-Pontoise and tax litigation at the Faculty of Saint-Quentin-en-Yvelines.
Prior to joining ESCP Europe, he taught international taxation, corporate taxation, and individual taxation at Paris V University.
He is admitted to the Paris Bar School and acts as an advisor to businesses and individuals.
His research focuses on double taxation and double non-taxation of hybrid entities, particularly trusts, European tax law, and Union tax law, and he has published articles in French law journals.
As a member of the French Society of Tax Lawyers at Paris 2 Panthéon-Assas University, called CEFEP (Center for Business Taxation Studies of Paris), he participates in various conferences on the evolution of taxation from both a French and international perspective.
He also participates in meetings of STEP France, the global professional body on trust taxation.