Kaido Künnapas, senior lecturer
Kaido Künnapas (PhD) conducts research and teaching mostly in the field of tax law. Kaido is a lecturer in subjects of Taxation Law and International Taxation Law, also has given lectures on civil procedure law, administrative court procedure law and legal environment of business. Kaido has obtained magister iuris and doctor of philosophy degree from the University of Tartu Law Faculty. In the field of tax law, Kaido has participated in the course of “European Taxation Law” provided by the Academy of European Law. As practicing law in Advokaadibüroo Sorainen, Kaido is a member of the Estonian Bar Association.
Topics of supervision: tax law, legal technology, business law.
Selection of publications:
- Künnapas, K. Report on Estonia. - Danon, Robert J. (toim). Tax incentives on Research and Development (R&D). – Cahiers de droit fiscal International, Studies on International Fiscal Law, 2015, vol 100 a, lk 271–288
- Künnapas, K. From Bitcoin to Smart Contracts: Legal revolution or evolution from the perspective of de lege ferenda? – Kerikmäe, T.; Rull, A. (toim). The Future of Law and eTechnologies. – Springer-Verlag Heidelberg, 2016, lk 111-132
- The Concept of Preventive Actions Securing the Enforcement of Tax Liability to be Determined in the Future: Prosperity under the Principle of Prevention in Tax Law. – Juridica International, 2015, lk 87–97