CARLO GARBARINO

Laureato in Giurisprudenza presso l'Università degli Studi di Genova. Dottore di ricerca di Diritto tributario comparato ed internazionale. Master of Laws, University of Michigan.

Professore presso l’Università Bocconi e la SDA Bocconi. Senior Fellow of the Melbourne Law School (2018). Senior Emily Noel Fellow (2016-17) ed Hauser Global Visiting Faculty, NYU Law School (2013-14); Grotius Research Scholar, (2014-15) e Visiting Professor of Law (2008, 2011, 2012) University of Michigan; Visiting Professor Sorbona Parigi, (2005, 2007, 2017), University of Florida School, Universidade de São Paulo, Wirtschaftsuniversität Wien (2009 ad oggi). In precedenza Professore a contratto, Università di Siena (1990-1995). Rotary Foundation Grant (1986-1987), United State Information Service Grant, 1985-986; Indennità di Eccellenza per la Ricerca, Bocconi (2010, 2011, 2012). Curatore della collana EGEA "Comparative and International Taxation". Direttore dell’Osservatorio Fiscale SDA Bocconi; Direttore di Fiscalità e Commercio Internazionale; Membro del Comitato Editoriale della Alta Scuola Formazione, Fondazione dei Dottori Commercialisti, EC Tax Review, Intertax, Economia & Management (2008-2010).

Diritto tributario. Diritto tributario internazionale e comparato. Diritto internazionale. Diritto comparato. Teoria generale del diritto. 

Autore di svariate monografie:  La tassazione del reddito transnazionale, Padova, 1990; La tassazione delle operazioni sul capitale e le poste del patrimonio netto, 1993; Imposizione ed effettività nel diritto tributario, 2003; Manuale di tassazione internazionale, 2005 e 2008; Judicial interpretation of tax treaties, 2016; La tassazione delle società e dei gruppi 2017; Diritto tributario convenzionale, 2018, (in corso di stampa), nonché di numerose pubblicazioni in materia di fiscalità internazionale e comparata.

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