Erika Isabella Scuderi
Visiting Assistant Professor
Expertise
Environmental Tax Law • International Public Law • International Taxation • Space Law • Space Taxation • Taxation •
About
Erika Isabella Scuderi joined the University of Florida Levin College of Law as a Visiting Assistant Professor in 2024. Her scholarship focuses on the mutual influence and impact of international and domestic taxation on outer space commerce, particularly emphasizing corporate tax aspects. She has authored contributions in the fields of space taxation, European and international taxation, environmental tax law, and Italian tax law, which have been published in peer-reviewed journals and collected editions. Erika has also served as a guest speaker at various universities and has provided advisory services to international organizations and private firms on tax issues related to the space economy.
Prior to her current role, she was a postdoctoral associate in Space Policy at the Space Policy Institute (The George Washington University). From 2020 to 2024, she held the position of Teaching and Research Associate at the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business, where she taught multiple courses in domestic and international taxation. She has worked as a tax consultant in Italian leading law firms.
Teaching and Scholarship
Publications
- The use of fiscal measures for addressing space debris, in The Economics of Space Sustainability: Delivering Economic Evidence to Guide Government Action (Jolly/Undseth, OECD Publishing, 2024)
- Tax Incentives for the Space Economy and the Potential Impact of Pillar II, 49/1 Air and Space Law 69 (2024)
- The relevance of Art 21(2) OECD and UN MC, in Priority Rules in Tax Treaties – The Relation Between the Different Distributive Rules in the OECD And the UN Model Convention (Georg Kofler et al., IBFD 2023) (with Georg Kofler)
- Provisions primarily of a fiscal nature’: Time to dispel doubts, 2022 31/5 EC Tax Review, 273 (2022)