Dr. Diana Criclivaia, Republic of Moldova
"There are some experiences that cannot be explained in words. For me, being a research scholar at Michigan Law is one of them. Furthermore, being a Fulbright Visiting Scholar at one of the best universities in the U.S. has fulfilled my dreams of working in an international environment, acquiring new knowledge, and sharing my expertise with those just starting their legal education. The opportunities available to me at Michigan Law surpassed my expectations and greatly impacted my life. It was a truly enriching and inspiring experience."
Research Focus: The field of taxation, specifically, the areas of tax risk management and tax control. Diana's research focuses on problems such as ever-increasing information sharing, the creation of global risk profiles, the implementation of joint and simultaneous audits, the increased use of pre- and post-filing resolution processes to gain certainty, the use of tax return disclosures to address greater demand for transparency, the greater use of financial statement reporting in tax, and the increased corporate governance on tax risk, among others.
About Diana: She is Associate Professor of Finance, Money, and Credit at the Faculty of Economic Sciences of Moldova State University. She received her undergraduate, graduate, and PhD at the Academy of Economic Sciences of Moldova and, in 2012, started postdoctoral research on the OECD Enhanced Relationship Project and the Dutch Approach through the Coimbra Group Scholarship Programme for Young Researchers from the European Neighborhood. As a Fulbright Visiting Research Scholar (2013-2014) at the Center for International and Comparative Law, Diana worked on habilitation treaties dealing with international tax compliance programs. A corresponding member of the American Romanian Academy of Arts and Sciences, she is a recipient of the American Romanian Academy Award, which recognizes distinguished contribution to the advancement of scholarship in the sciences and humanities in the spirit of the free exchange of values and ideas. She has published one monograph on Double Tax Treaties, two manuals, and more than 35 scientific articles, as well as lectured in comparative law at IBFD in Amsterdam, The Netherlands; University of Deusto, Spain; and the University of Hawaii, U.S.
Visitor during the 2013-2014 academic year.