Carlo Garbarino
- 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
Tax sustainability and residence-based global taxation of MNEs
Tax sustainability in an EU and international context, 2020Why Optimal Unilateral Tax Strategies are a Prerequisite for Multilateral Cooperation in the Era of BEPS
Thinker, Teacher, Traveler: Reimagining International Tax, 2020The impact of the OECD BEPS project on tax treaties: access, entitlement and investment protection
EUROPEAN BUSINESS LAW REVIEW, 2020Teaching
20164
10779
THE TAX PROCEDURE: POWERS OF THE TAX AUTHORITIES, ASSESSMENT, COLLECTION AND TAXPAYER PROTECTION
10774
THE ITALIAN TAX SYSTEM: SOURCES, GENERAL PRINCIPLES AND DIRECT TAXES
10775
BUSINESS INCOME AND GROUP TAXATION
10777
VAT, OTHER INDIRECT TAXES AND LOCAL TAXES
12385
GLOBAL CORPORATE TAXATION AND THE DIGITAL ECONOMY
10780
TAX LITIGATION AND OTHER REMEDIES TO SETTLE DOMESTIC TAX DISPUTES