Francesca Amaddeo
F. Amaddeo - Indagare la complessità: il fascino di ciò che non è mai ovvio
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My name is Francesca Amaddeo, I am 36 years old, I am a lawyer and PhD in European Union Law and national legal systems. Since 2018, I have been working at the SUPSI Tax and Legal Competence Center, where I currently hold the position of lecturer-researcher. Since January 1, 2025, I have been the project manager of the Interreg project CROCSIT, Cross-border rules on commuters between Switzerland and Italy. This is an Interreg project, funded under the first window of the Interreg Italy-Switzerland 2021-2027 call for proposals, and will last 24 months, ending on December 31 of this year.
How did you get involved in the world of research? What does it mean to be a researcher?
In reality, ever since I was a child, I always dreamed of becoming a lawyer and working in taxation. After graduating with a law degree, while practicing law, I applied for a PhD program, submitting a project dedicated to the exchange of information between tax authorities and the role of financial intermediaries. That's where my journey into research began. In my view, there are many different ways to approach research. What I love most about this part of my job is tackling new challenges and, above all, making a small contribution.
What topics does your research focus on?
My expertise, as well as my passion, is international taxation. I find it fascinating how taxation evolves, especially in relations between different countries, how it is always new, yet always remains the same. To date, my research has therefore ranged across the field of international tax law, focusing on “new” topics that have not yet been analyzed, as well as “more difficult” ones, even if less recent (tax treatment of Swiss banks in Italy, taxation of cross-border workers, the digital economy, international double taxation agreements, etc.). I am particularly interested in issues of international taxation in Italian-Swiss relations.
SUPSI's applied research activities are characterized by their strong practical application. Can you tell us about some of the projects you have carried out and their impact on the local area and society?
At CCTG, we strive to use our expertise to support the local area and society. Taxation is often underestimated, but it is a very important aspect of our daily lives. We have carried out various projects and mandates on a range of topics. Among other things, we have carried out the first study dedicated to public finance and taxation in the Canton of Ticino, a number of analyses relating to the position of financial intermediaries, particularly in relations with Italy, and assessments relating to the mobility of wealthy taxpayers. The Interreg CROCSIT project is currently underway, which aims to facilitate understanding of the phenomenon of (cross-border) work in the areas of taxation, social security, and immigration in the Insubric region.
Where do you see yourself in 5 years?
Chi può dirlo. Quando mi re-intervisterete tra cinque anni, lo scopriremo. What project would you like to work on in the future?
I have lots of ideas. I like ambitious projects, but ones that are practical and useful, that can add value to society. The international scene is constantly changing: I'll keep up!