CARLO GARBARINO

CARLO GARBARINO

Courses a.y. 2024/2025

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
La tassazione delle società e dei gruppi
2020

Garbarino, Carlo
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

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

Garbarino, Carlo
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

Garbarino, Carlo
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

Garbarino, Carlo
New glocal forms of financial participation and revenue mobilization
GLOCALISM, 2021