Fotis Delis
ΦÏŽτης Ντελής
Economic Analyst, European Commission, JRC Seville
I am an Economic Analyst at the Joint Research Centre (Seville, Spain) of the European Commission.
I hold a PhD in International Corporate Tax Avoidance from the University of Piraeus, a MSc in International and European Economic Studies from the Athens University of Economic and Business, and a Bachelor of Science (Ptychion) in Economics from Athens University of Economics and Business.
My main research interests focus on the profit shifting/tax avoidance behavior of multinational enterprises. Part of my recent research has been published at the European Accounting Review (3-star ABS list). My Ph.D. Thesis is titled “Essays on Profit Shifting Behavior of Multinational Enterprises” (with Distinction).
During my working experience as a financial consultant, I specialized in intra-company transfer pricing and MNEs’ profit shifting.
ACADEMIC OUTPUTS
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Corporate Governance and Profit Shifting: The Role of the Audit Committee (with Manthos D. Delis, Panagiotis Karavitis and Ken Klassen). European Accounting Review, DOI: 10.1080/09638180.2021.2003216.
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Working papers
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Democracy, Institutions, and International Profit-Shifting (with Claire Economidou and Iftekhar Hasan). SSRN
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Global Evidence on Profit Shifting Within Firms and Across Time (with Manthos D. Delis, Luc Laeven and Steven Ongena). SSRN
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Profit Shifting and Syndicated Loans (with Manthos D. Delis, Sotirios Kokas, Luc Laeven and Steven Ongena).
Contact
Information
European Commission, JRC
Seville, Andalusia, Spain