Daniele de Carolis is a civil servant at the Legal Department of the Italian Revenue Agency in Milan and also a member of the International Max Planck Research School for Successful Dispute Resolution in Heidelberg/Luxembourg. Currently enrolled at the MSc in Taxation at the University of Oxford, he holds a PhD in International Studies from the University of Trento and an LLM in International and European Law from the University of Aberdeen. He has extensively published on international tax dispute resolution and his current research project focuses on peer reviews in international taxation