Prof. Dr. Stjepan Gadžo is a Croatian legal scholar specializing in international tax law, tax jurisdiction, cross-border taxation, and the taxation of multinational business activities. He is an Associate Professor at the Department of Financial Law, Faculty of Law, University of Rijeka, and serves as Vice-Dean for International Affairs. His academic work focuses particularly on the rules determining when a state may exercise taxing rights over cross-border business income, including tax nexus, permanent establishment (PE) standards, international tax jurisdiction, and the taxation of multinational enterprises.

Dr. Gadžo holds a Doctor of Law from the University of Zagreb, with a doctoral thesis examining nexus requirements for taxation of non-residents’ business income in the context of the global economy. His research has addressed the nexus principle in international income tax law, taxation of business income and PE standards in the digital age, multinational company taxation, cross-border corporate structures, and international tax information exchange.

His academic achievements include the European Academic Tax Thesis Award 2017, awarded by the European Association of Tax Law Professors and the European Commission, as well as the National Award for Science 2018 from the Croatian Parliament.