portrait photo

Christina Dimitropoulou

Christina Dimitropoulou M.A.
+43 1 31336 5927
Contact information and photo taken from and editable at WU Directory.


Doctoral Program International Business Taxation

Researcher Identifier

    No researcher identifier found.

Awards and Honors

TaxCOOP 35 Leaders of the Future of taxation excellence list
WU Best Paper Award
WU Research Award
Fellow of the Austrian Marschall Plan Foundation
fellow of the Foundation of administrative law “Stassinopoulos”



  • Administrative and procedural law
  • Constitutional law
  • European tax law
  • European union law
  • Human rights
  • International tax law
  • Law and Technology
  • Value Added Tax


Reviewer for a scientific journal
  2020 Intertax - Reviewer
  2018 UNSW - Reviewer eJTR
Organization scientific meeting (Conference etc.)
  2019 University of Geneva - Conference organization
Positions in public advisory boards, Consultant
  since 2019 Greek Ministry of Justice - Member of the Greek Observatory Committee of the Ministry of Justice for the implementation of AI in justice
Research and Teaching Stay
  2019 UC Berkeley - Research stay


Journal article

2020 Dimitropoulou, Christina. 2020. Scaling Back Tax Preferences on Artificial Intelligence-Driven Automation: Back to Neutral? World Tax Journal. 12 (2), 409-462. (Details)
2019 Hellerstein, Walter, Owens, Jeffrey, Dimitropoulou, Christina. 2019. Digital Taxation Lessons From Wayfair And the U.S. States’ Responses. Tax Notes International. 94 241-254. (Details)
  Dimitropoulou, Christina. 2019. The Digital Service Tax and fundamental freedoms: Appraisal under the doctrine of Measures Having Equivalent Effect to Quantitative Restrictions (“MEQR”). Intertax. 47 (2 ), 201-218. (Details)
  Dimitropoulou, Christina. 2019. The Proposed EU Digital Services Tax: An Anti-Protectionist Appraisal under EU Primary Law. Intertax. 47 (3), 268-281. (Details)
2018 Dimitropoulou, Christina, Govind, Sriram, Turcan, Laura. 2018. Applying Modern Disruptive Technologies to Improve the Effectiveness of Tax Treaty Dispute Resolution (Part I). Intertax. 46 (11), 856-872. (Details)
  Dimitropoulou, Christina, Govind, Sriram, Turcan, Laura. 2018. Applying Modern, Disruptive Technologies to Improve the Effectiveness of Tax Treaty Dispute Resolution (Part 2). Intertax. 46 (12), 960-970. (Details)

Chapter in edited volume

2019 Dimitropoulou, Christina. 2019. Robot Taxes: Where Do We Stand? In: CFE Tax Advisers Europe - 6th Anniversary Liber Amicorum, Hrsg. Servaas Van Thiel / Piergiorgio Valente/ Stella Raventos-Calvo, 55-75. Amsterdam: IBFD. (Details)

Paper presented at an academic conference or symposium

2019 Dimitropoulou, Christina. 2019. Domestic Procedural Law and Non-Dicrimination. 26th Viennese Symposium on International Tax Law, WU Wien, Österreich, 17.06. (Details)

Unpublished lecture

2019 Dimitropoulou, Christina. 2019. Anti tax avoidance directive 1 and 2 – real impact and consequences for MNEs. Henkel Global Tax Campus, Vienna, 12.11.19 (Details)
2018 Van West, Jean-Philippe, Dimitropoulou, Christina. 2018. Recent case law on the methods to avoid double taxation . The Practice of Double Tax Treaties inCase Studies – Senior level course, Vienna, 29.06.18 (Details)


ROBOT TAX (2017-2020) (Details)