Personal profile
Professional Information
Cristóbal Pérez Jarpa is a lawyer and academic specializing in International Tax Law. He holds a PhD in Law, with a dissertation focused on exit taxation and value creation, analyzed from the perspective of European Union law and tax treaties.
Teaching
He currently serves as a professor at the Faculty of Law of Universidad de los Andes (Chile), where he teaches courses related to International Tax Law.
He also teaches in the university's Master’s in Business Law (LL.M.) program.
Professor Pérez Jarpa has served as a lecturer at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), highlighting his standing in the international academic community.
Research interests
His main research interests include:
- Exit taxation, analyzing its legal challenges and proposing international regulatory solutions
- Tax treaty arbitration, focusing on dispute resolution mechanisms within double taxation treaties
- Taxation of crypto-assets, particularly the regulation and reporting requirements surrounding these digital instruments
- Cooperative compliance, contributing to discussions on international trends in cooperative approaches to tax compliance
Research Lines
- Research Lines
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Collaborations and top research areas from the last five years
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The Future of Multilateralism in International Tax: Regional and Economic Voices under the UN Framework Convention for International Tax Cooperation (UNFCITC)
Dimitropoulou, C., Kotha, A. P., Jarpa, C. P., Rao, S., Scuderi, E. I. & Van West, J. P., 2025, In: Bulletin for International Taxation. 79, 12, p. 477-494 18 p.Research output: Contribution to journal › Article › peer-review
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Implementing the Multilateral Instrument in Chile
Pérez Jarpa, C. & Yáñez V, F., 2021, The Implementation and Lasting Effects of the Multilateral Instrument. Lang, M. (ed.). The Netherlands: International Bureau of Fiscal Documentation (IBFD), Vol. 21. p. 271-303 32 p. (European and International Tax Law and Policy Series (WU); vol. 21).Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review
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Industry-Specific Taxes and Article 2 OECD Model Convention 1982 and 2917
Pérez Jarpa, C., 2021, Taxes Covered Under Article 2 of the OECD Model: The Scope of Tax Treaties in a Dynamic Global Enviornment of Newly Created Taxes . Lang, M. (ed.). The Netherlands: International Bureau of Fiscal Documentation (IBFD), Vol. 19. p. 201-237 36 p. (European and International Tax Law and Policy Series (WU); vol. 19).Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review
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Tax Treaty Arbitration in Chile
Polanco L, R., Yáñez V, F. & Pérez Jarpa, C., 2020, Tax Treaty Arbitration. Lang, M. (ed.). The Netherlands: International Bureau of Fiscal Documentation (IBFD), Vol. 15. p. 187-208 21 p. (European and International Tax Law and Policy Series (WU); vol. 15).Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review
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Arbitration under the EU Arbitration Convention
Pérez Jarpa, C., Aug 2018, OECD Arbitration in Tax Treaty Law . Majdanska, A. & Turcan, L. (eds.). Austria, Vol. 111. p. 425-446 21 p. (Series on International Tax Law Univ-Prof. Dr. Dr. hc. Michael Lang (Editor); vol. 111).Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review