Output
Materials Pricing Forum
OECD, Tax Challenges from the Digital Economy
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OECD, Global Minimum Tax Rules
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Tp guidlines on Financial Transcriptions
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- GRIMALDI (Pirelli)
Ruling Internazionale e Accordi Preventivi
Download materials (In italian)
- CASTOLDI
The OECD Unified Approach
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- SIMONETTI ( SDF Group), FERRARIO (Deloitte)
Joint Audits
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Materials Tax Strategies Project
Strumenti per una strategia di gestione evoluta della fiscalità: oltre la mitigazione dei rischi, nella dimensione delle opportunità
Carlo Garbarino, Direttore Osservatorio Fiscale e Contabile, Giorgio Massa, Tax Partner, PwC TLS, Laura Greco, Head of Tax, Vodafone Italia, Fulvio Gallone, Tax Risk Manager, Esselunga, Antonio Borrelli, Tax Partner, PwC TLS, Marco Lio, Tax Partner, PwC TLS, Enrico Macario, Tax Partner, PwC TLS
Decreto sull’imposizione minima globale (Pillar Two) - Finalità, disegno e tematiche applicative
Prof. Carlo Garbarino (Direttore OFC), Avv. Giorgio Massa (PwC TLS), Dott. Dario Sencar (PwC TLS), Dott. Alessandro Di Stefano (PwC TLS)
La disciplina dei disallineamenti da ibridi
Prof. Carlo Garbarino (Direttore OFC), Avv. Giorgio Massa (PwC TLS), Dott. Dario Sencar (PwC TLS), Dott. Alessandro Di Stefano (PwC TLS)
Accordi di cash pooling: analisi delle “buone pratiche” alla luce della cass. pen., sez. v, sent., n. 39139/2023
Dario Sencar (PwC TLS), Andrea Porcarelli (PwC TLS), Raffaele Iervolino (PwC TLS) ed Elisa Pesce (PwC TLS)
Documentazione anti-ibridi: penalty protection
Alessandro Di Stefano (PwC TLS), Andrea Porcarelli (PwC TLS), Raffaele Iervolino (PwC TLS) ed Elisa Pesce (PwC TLS)
Reshoring di attività economiche: le novità del DLgs. 209/2023
Alessandro Di Stefano (PwC TLS), Andrea Porcarelli (PwC TLS), Giuseppe Falduto (Tax Director PwC TLS - secondment PwC New York) e Raffaele Iervolino (PwC TLS)
Pubblicazioni
Imposta minima globale e imposta liquida globale-mv: la valutazione di due modelli impositivi
C. Garbarino in M. Versiglioni
(ed.), Reddito liquido-mv, vol. 2, Pacini Giuridica, 2025
Domestic judicial transplant of OECD interpretive solutions or principles
C. Garbarino in K. Sadiq, C. Evans e N. Li
(eds.), Taxing income and consumption: the development of international tax law and policy, Edward Elgar Publishing, Gran Bretagna, 2025
The International Tax Regulatory Approach as a Model for Platform Content Moderation
C. Garbarino in B. Chakravorti e J. P. Trachtman
(eds.), Defeating Disinformation: Digital Platform Responsibility, Regulation and Content Moderation on the Global Technological Commons, Cambridge University Press, 2025
Proportionate risk management for tax-related AI systems: analysis and implications under E.U. and U.S. law
A. Rizzo, G. Hassan
WORLD TAX JOURNAL, 2025
On the Distinction Between Tort-Based and Risk-Based AI Regulation: A Transatlantic Perspective
A. Rizzo, G. Hassan
STANFORD-VIENNA TRANSATLANTIC TECHNOLOGY LAW FORUM, TTLF Working Papers no. 131, 2025
The U.S. and E.U. Framework of AI Standardization: Building a Way Forward
A. Rizzo, G. Hassan
STANFORD-VIENNA TRANSATLANTIC TECHNOLOGY LAW FORUM, TTLF Working Papers no. 137, 2025
Addressing the Use of AI by EU Tax Authorities: Towards a Common Framework of Taxpayer Protection
A. Rizzo, G. Hassan
EUROPEAN TAXATION, vol. 65, no.1, 2025
Pubblicazioni
The OECD/G20 and the EU global minimum tax
C. Garbarino in F. Fabbrini e C. A. Petit
Research Handbook on Post-Pandemic EU Economic Governance and NGEU Law, Edward Elgar Publishing, 2024
The Role of Tax Incentives for Innovation in Pharma, Biotech, and MedTech: A Comparative Study Between the EU and the US Regulatory Approaches
A. Rizzo
STANFORD-VIENNA TRANSATLANTIC TECHNOLOGY LAW FORUM, TTLF Working Papers no. 123, 2024
AI Risk Management in Tax Audits: A Comparative Review of the EU and US Regulatory Approaches
A. Rizzo, G. Hassan
STANFORD-VIENNA TRANSATLANTIC TECHNOLOGY LAW FORUM, TTLF Working Papers no. 124, 2024
The New Tax Treatment of Capital Gains Arising from the Indirect Sale of Italian Real Estate Held by Non-Residents
C. Passi, A. Rizzo
EUROPEAN TAXATION, vol. 64, no. 2/3, 2024
Effective Tax Rates and the Minimum Rate
A. Rizzo, P. Das , C. Garbarino
(ed.) Pillar Two of the Inclusive Framework on BEPS, Edward Elgar Publishing, 2024
Publications
La prospettiva italiana sulla global minimum tax approvata dal Consiglio UE
C. Garbarino, A. Rizzo
FISCALITÀ & COMMERCIO INTERNAZIONALE, 2, 2023
Cromatologia fiscale: i trust esteri “opachi” e “trasparenti” ai fini delle imposte dirette
C. Garbarino
FISCALITÀ & COMMERCIO INTERNAZIONALE, 6, 2023
Sviluppi e questioni aperte in tema di prevenzione e risoluzione delle controversie con riferimento al Progetto Pillar 1
C. Garbarino, A. Turina
FISCALITÀ & COMMERCIO INTERNAZIONALE, 1, 2023
L'introduzione del Carbon Border Adjustment Mechanism in EU ed Italia: aspetti operativi e profili critici
C. Garbarino
FISCALITÀ & COMMERCIO INTERNAZIONALE, 12, 2023
Regulatory competition, coordination and polity convergence in the Covid ecosystemic crisis: a policy approach
C. Garbarino
GLOBAL JURIST, 2023
Fiscal evolution and the syndemic”, in De Cogan, Brassey, Harris (eds)
C. Garbarino
TAX LAW IN TIMES OF CRISIS AND RECOVERY, 2023
A Case for Environmental Taxation as a Response to the COVID-19 Economic Crisis in De Cogan, Brassey, Harris (eds)
E. Scuderi, A. Rizzo, A. Loicaidou
TAX LAW IN TIMES OF CRISIS AND RECOVERY, 2023
La struttura nomodimamica del diritto tributario”, in Fregni et al. (eds.)
C. Gambardino
STUDI IN MEMORIA DI FRANCESCO TESAURO. Volume 4, 2023
Corporate taxation in Italy”, in Avi-Yonah (ed.)
C. Gambardino
RESEARCH HANDBOOK ON CORPORATE TAXATION, 2023
The EU Foreign Subsidies Regulation: a Structural Change to the Internal Market
A. Rizzo
STANFORD TRANSATLANTIC ANTITRUST AND IPR DEVELOPMENTS, Issue 1, 2023
Intellectual Property and Tax Incentives: A comparative analysis of the EU and the US legal frameworks
A. Rizzo
VIRGINIA TAX REVIEW, 43(2), 2023
Publications
Aspetti operativi della gestione all’interno dei gruppi multinazionali italiani dell’International Compliance Assurance Programme (ICAP)
C. Garbarino, A. Rizzo
FISCALITÀ & COMMERCIO INTERNAZIONALE, 4, 2022
Verso una progressiva riduzione delle soglie dimensionali di accesso all’adempimento collaborativo? Evoluzioni e criticità
C. Garbarino, A. Rizzo
FISCALITÀ & COMMERCIO INTERNAZIONALE, 5, 2022
Il Country-by-Country Reporting in ambito UE
C. Garbarino, A. Rizzo
FISCALITÀ & COMMERCIO INTERNAZIONALE, 8-9, 2022
Tax convergence and the Next Generation European Union
C. Garbarino
EUROPEAN TAXATION, 2022
Comparative analysis of profit distributions
C. Garbarino
THE JOURNAL OF COMPARATIVE LAW, 2022
A critical evaluation of the international impact of the global minimum tax
C. Garbarino
THE JOURNAL OF COMPARATIVE LAW, 2022
The implications in tax treaties of the mobility of workers under the Covid crisis
C. Garbarino
EUROPEAN BUSINESS LAW REVIEW, 2022
The architecture of the country-by-country minimum tax regime proposed by the United States
C. Garbarino
FLORIDA TAX REVIEW (2022)
The OECD global minimum tax proposal under Pillar Two: will it achieve the desired policy objective?
P. Das, A. Rizzo
BULLETIN FOR INTERNATIONAL TAXATION (2022)
DAC 7 - The Exchange of Tax Information for Businesses with Digital Platforms in the European Union
A. Rizzo, M. Acciaro
STANFORD TRANSATLANTIC ANTITRUST AND IPR DEVELOPMENTS, Issue 2, 2022
OFC Bulletin
OFC Bulletin 1-2 (gennaio – febbraio)
OFC Bulletin 3-4 (marzo – aprile)
OFC Bulletin 5-6 (maggio – giugno)
OFC Bulletin 7-8 (luglio – ottobre)
OFC Bulletin 9-10 (novembre – dicembre)
