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CARLO GARBARINO

CARLO GARBARINO
Associate Professor
Department of Law

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Courses a.y. 2017/2018

10778 IL DIRITTO TRIBUTARIO EUROPEO, INTERNAZIONALE E COMPARATO
11321 TAXATION
20164 TASSAZIONE DELLE SOCIETA' E DEI GRUPPI [CORPORATE TAXATION]
20408 DIRITTO TRIBUTARIO (CORSO PROGREDITO) [TAX LAW (ADVANCED COURSE)]
40381 INTERNATIONAL BUSINESS LAW
50020 DIRITTO TRIBUTARIO [TAX LAW]
50077 INTERNATIONAL AND COMPARATIVE TAXATION

Courses previous a.y.


Biographical note

Ph.D. (Law), University of Genoa, Italy, 1989; Visiting Scholar, Yale Law School, 1987-1988; LL.M., University of Michigan Law School,1986; J.D., Magna cum Laude, University of Genoa, Italy,1983


Academic CV

Professor Bocconi University and Bocconi Business School. Senior Fellow of the Melbourne Law School (2018). Senior Emily Noel Fellow (2016-17) and Hauser Global Visiting Faculty NYU Law School (2013-14); Grotius Research Scholar, (2014-15) and Visiting Professor of Law (2008, 2011, 2012) University of Michigan; Visiting Professor Sorbonne Paris, (2005, 2007, 2017); University of Florida School, Universidade de São Paulo, Wirtschaftsuniversität Wien (2009-current). Previously Assistant Professor, University of Siena (1990-1995). Rotary Foundation Grant (1986-1987); United State Information Service Grant, 1985-986; Award for Excellence in Research, Bocconi University (2010, 2011, 2012). Director, Series of volumes "Comparative and International Taxation", Bocconi University Press. Director, Osservatorio Fiscale, Bocconi University. Member, Editorial Board of Alta Scuola Formazione, Fondazione dei Dottori Commercialisti, Milan; Editor-in-chief, Fiscalità e Commercio Internazionale; Member, Board of Editors, EC Tax Review; Member, Board of Editors, Economia & Management (2008-2010).


Research areas

Tax law, international and comparative tax law. Legal theory. Comparative legal studies.


Selected publications

Author of various books: La tassazione del reddito transnazionale, 1990; La tassazione delle operazioni sul capitale and le poste del patrimonio netto, 1993, Imposizione and effettività nel diritto tributario, 2003; Manuale di tassazione internazionale, 2005 and 2008; Judicial interpretation of tax treaties, 2016; La tassazione delle società e dei gruppi, 2017; Diritto tributario convenzionale 2018, (in course of publication), as well as of many articles and papers.

 

2007. Corporate Taxation in Europe: Competitive Pressure and Cooperative Targets 209-238, in C. Read-G.N. Gregoriou International Taxation Handbook, Oxford: Elsevier – (with P.M. Panteghini)

2008. EU: Tax Treaties of Central and Eastern European Countries, in Michael Lang (and), Wien: Linde

2009. An Evolutionary Approach to Comparative Taxation: Methods and Agenda for Research, 677-700, in The American Journal of Comparative Law

2009. Hybrid taxes and the distinction between VAT/GST and direct taxes: the case of IRAP, in M. Lang, P. Melz, and Kristoffersson (eds) AA. VV.  Value Added Tax and Direct Taxation – Similarities and Differences, Amsterdam: IBFD, 169 – 184

2010. Comparative Taxation and Legal Theory: The Tax Design Case of the Transplant of General Anti-Avoidance Rules, 764-780, in Theoretical Inquiries in Law

2011. Aggressive Tax Strategies and corporate tax governance: an institutional approach, 277-304, in Eur. Company and Financial Law Review

2011. Tax Transplants and Circulation of Corporate Tax Models, 169-187, in British Tax Review

2012. Inter-country Equity and Intra-group Transactions at EU Level: An Analysis of the CCCTB Proposal and ECJ Tax Cases, 248-261, in Intertax

2012. The Impact of the OECD and the UN Model Tax Conventions on Bilateral Tax Treaties, in Michael Lang, Pasquale Pistone, Joseph Schuch, Claus Staringer (eds), Vienna, 598-632

2013. Transparency and exchange of information in international taxation (co-author Sebastiano Garufi), 172-196, in Andrea Bianchi and Anne Peters (eds) Transparency in International Law, Cambridge: Cambridge University Press

2014. Analysis of the tax design issues in respect to foreign branches and controlled companies and the feasibility of a residence-based consolidation area in the EU, 16-29, EC Tax Review

2014. Corporate Tax Information: a Game Theory Approach, 133-169, in Columbia Journal of Tax Law

2014. The Gradualistic Approach of The Court Of Justice of the European Union as a Judicial Solution To Tax Integration Issues: An AND.U.-U.S. Debate, 373-408, in The George Washington International Law Review

2014. The Use of Cross-Border Corporate Profits and Losses and “Global Corporate Tax Information”: A Game Theory Approach, 133-169, in Col. J. Tax. Law

2015. Tax Aspects of The Mobility of Individuals and Companies Within the EU, 117-150, in Joel Slemrod – Reuven Avvi Yonah (eds) Taxation and Migration, Alphen aan den Rijn: Kluwer

2015. The Comparability Analysis Developed by Court of Justice of the European Union in the Cases Concerning the Taxation of Income from Capital, 411-479, in The Columbia Journal of European Law

2015. The Global Architecture of Financial Regulatory Taxes, 603-648, in Michigan Journal of International Law, (with G. Allevato)

2016. Taxation of cross-border EU corporate dividends: convergence of policies and tax competition, 209-238, in D. Rosenbloom, ITP@20, 1996-2016, New York City: NYU

2017. The Role of the ‘Other Income’ Article Within the Structure of Tax Treaties, Intertax, 784-800

2017. The Taxation Of Highly-Mobile Individuals: The Case Of Entertainers And Sportspersons, Riv. Dir. Comm. Int., 1005-1035

2018. FATCA legislation and its application at international and EU level, in Policy Department for Economic, Scientific and Quality of Life Policies - European Parliament