Courses a.y. 2024/2025
10221 LE OPERAZIONI STRAORDINARIE NEL REDDITO D'IMPRESA [TAXATION FOR FINANCE AND EXTRA-ORDINARY CORPORATE OPERATIONS]
10774 IL SISTEMA TRIBUTARIO ITALIANO: LE FONTI, I PRINCIPI GENERALI E LE IMPOSTE DIRETTE [THE ITALIAN TAX SYSTEM: SOURCES, GENERAL PRINCIPLES AND DIRECT TAXES]
10775 IL REDDITO D?IMPRESA E LA TASSAZIONE DEI GRUPPI [BUSINESS INCOME AND GROUP TAXATION]
10777 L'IVA, LE ALTRE IMPOSTE INDIRETTE E I TRIBUTI LOCALI [VAT, OTHER INDIRECT TAXES AND LOCAL TAXES]
10779 IL PROCEDIMENTO TRIBUTARIO: POTERI DEL FISCO, ACCERTAMENTO , RISCOSSIONE E TUTELE DEL CONTRIBUENTE [THE TAX PROCEDURE: POWERS OF THE TAX AUTHORITIES, ASSESSMENT, COLLECTION AND TAXPAYER PROTECTION]
12385 GLOBAL CORPORATE TAXATION AND THE DIGITAL ECONOMY
Biographical note
- I graduated with a J.D., Magna cum Laude from University of Genoa in 1983.
- Combined program Ph.D. (Law), University of Genoa, Italy and Visiting Scholar, Yale Law School, 1987-1989 under a Rotary Foundation Scholarship
- LL.M., University of Michigan Law School, 1986
Research interests
International Research:
- Comparative taxation
- Tax treaties
- International tax policy
- Global tax governance
- EU tax law
Domestic Research:
- Corporate taxation
- Implementation of EU tax law in the Italian tax system
- General theory of tax law
Selected Publications
Garbarino, Carlo
Tax sustainability and residence-based global taxation of MNEs
Tax sustainability in an EU and international context, 2020
Tax sustainability and residence-based global taxation of MNEs
Tax sustainability in an EU and international context, 2020
Garbarino, Carlo
Research strategies in comparative taxation
Research handbook on international taxation, 2020
Research strategies in comparative taxation
Research handbook on international taxation, 2020
Garbarino, Carlo
Why Optimal Unilateral Tax Strategies are a Prerequisite for Multilateral Cooperation in the Era of BEPS
Thinker, Teacher, Traveler: Reimagining International Tax, 2020
Why Optimal Unilateral Tax Strategies are a Prerequisite for Multilateral Cooperation in the Era of BEPS
Thinker, Teacher, Traveler: Reimagining International Tax, 2020
Garbarino, Carlo
Cosmopolitan rights, global tax justice, and the morality of cooperation
FLORIDA TAX REVIEW, 2020
Cosmopolitan rights, global tax justice, and the morality of cooperation
FLORIDA TAX REVIEW, 2020
Garbarino, Carlo
How countervailing measures could be used to limit strategic tax competition. An international overview
INTERTAX, 2020
How countervailing measures could be used to limit strategic tax competition. An international overview
INTERTAX, 2020
Garbarino, Carlo
The impact of the OECD BEPS project on tax treaties: access, entitlement and investment protection
EUROPEAN BUSINESS LAW REVIEW, 2020
The impact of the OECD BEPS project on tax treaties: access, entitlement and investment protection
EUROPEAN BUSINESS LAW REVIEW, 2020
Garbarino, Carlo
Normative mind and mental content of rules
MATERIALI PER UNA STORIA DELLA CULTURA GIURIDICA, 2021
Normative mind and mental content of rules
MATERIALI PER UNA STORIA DELLA CULTURA GIURIDICA, 2021