Economist, European Commission, JRC Seville 

Fotis Delis is an Economist specializing in international corporate taxation as part of the Fiscal Policy Analysis Team at the Joint Research Centre of the European Commission in Seville, Spain. His expertise centers on developing and applying microsimulations for corporate tax, focusing on the profit-shifting and tax avoidance strategies of multinational enterprises. 

He holds a Ph.D. in International Corporate Tax Avoidance from the University of Piraeus, an MSc in International and European Economic Studies from Athens University of Economics and Business, and a Bachelor of Science (Ptychion) in Economics, also from Athens University of Economics and Business.

Part of his recent research has been published in the Journal of Accounting and Economics (4* in ABS) and the European Accounting Review (3* in ABS). His Ph.D. thesis is titled "Essays on Profit Shifting Behavior of Multinational Enterprises" (with Distinction).

During his working experience as a financial consultant, he specialized in intra-company transfer pricing and MNEs' profit shifting.

SSRN page

Publications

• Global Evidence on Profit Shifting Within Firms and Across Time (with Manthos D. Delis, Luc Laeven and Steven Ongena). Journal of Accounting & Economics, 79 (2025). JAE

• Corporate Governance and Profit Shifting: The Role of the Audit Committee (with Manthos D. Delis, Panagiotis Karavitis and Ken Klassen). European Accounting Review 32 (2023). EAR

Working papers

• The Pricing of Profit Shifting (with Manthos D. Delis, Sotirios Kokas, Luc Laeven and Steven Ongena). SSRN

• Profit Shifting and Firm Credit (with Manthos D. Delis, Sotirios Kokas, Luc Laeven and Steven Ongena). SSRN

Work in progress

• Democracy, Institutions and International Profit Shifting (with Claire Economidou and Iftekhar Hasan).

• Banking Beyond Borders: Offshore Dynamics and Profit Shifting in Global Financial Institutions (with Raffael Speitmann and Yuchen Wu).

• Decoding Income Tax Systems: Tax Structure and Income Distributions in the EU (with Yota Deli, Theano Kakoulidou and Stamatia Ftergioti).