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​Lukáš Hrdlička (Czech Republic)

​Lukáš Hrdlička (Czech Republic)Lukáš Hrdlička is a Ph.D. candidate at the Faculty of Law of Charles University in Prague and a former bills drafter working for the Ministry of Finance. Lukáš was asked to draft a bill implementing the EU Anti-Tax Avoidance Directive ("ATAD"), thus becoming the author of the first rules dealing with hybrid mismatches enacted in the Czech Republic. He was also a member of the team drafting the first exit tax and CFC rules in the Czech Republic.

Regarding his studies, Lukáš is the principal investigator of the "International Co-operation in Tax Matters" research project funded by the Grant Agency of the Charles University and a researcher of several other research projects. His article about loopholes in the ATAD's CFC rules won the faculty prize and led to an amendment of a proposed bill implementing the ATAD. Lukáš is a co-author of a commentary to the Income Tax Act and a recipient of the prestigious Hlávka Foundation scholarship.

Research Focus

Lukáš' research encompasses both taxation and financial regulations, but his visit to the University of Michigan Law School shall be focused rather on tax policy, income taxation, and, particularly, international taxation from the US and EU perspective, e.g. hybrid mismatch rules, CFC rules. In his current research, Lukáš analyzes the impact of the OECD anti-BEPS project on the European tax system and how the proposed and/or enacted EU rules implementing this project should be amended to become more effective and bring a greater fairness to the European tax system.

Period of stay

August 26, 2019 – December 20, 2019