Zobrazeno 1 - 10 of 174 pro vyhledávání: '"CARLO GARBARINO"'
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Akademický článek
New Glocal Forms of Financial Participation and Revenue Mobilization
Autor: Carlo Garbarino
Publikováno v: Glocalism: Journal of Culture, Politics and Innovation, Iss 1 (2021)
The state-centric international tax system is currently under the threat of a type of “race” for the lowest tax rates. In this case, the “race” consists of a global fiscal trilemma where democracy, states and globalization cannot coexist. Thi
Externí odkaz: https://doaj.org/article/a8e1fe69eb934b509b23dae234e8936e
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2
Regulatory Competition, Coordination and Polity Convergence in the Covid Ecosystemic Crisis: A Policy Approach
Autor: CARLO GARBARINO
Publikováno v: Global Jurist. 23:75-98
The paper briefly sketches different “adaptations” possible to address the Covid crisis and then advances three possible avenues for future policy analysis of Covid-related measures, each of these avenues being based on a “conjecture”, respec
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a8e78ba4e7a9799d71abc74f3fb11811
https://doi.org/10.1515/gj-2022-0051
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3
Tax Treaties and the Mobility of Workers
Autor: CARLO GARBARINO
Publikováno v: Scopus-Elsevier
After an introduction about the mobility of workers under the Covid crisis and its tax implications (section 1), the article begins by providing at section 2 a general overview of Art. 15 § 1 which attributes taxing power to the country where the ac
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c62eb63c848b659316ce652960c8dadf
https://doi.org/10.54648/eulr2022039
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4
Fiscal Evolution and the Syndemic
Autor: CARLO GARBARINO
Publikováno v: Tax Law in Times of Crisis and Recovery ISBN: 9781509958030
Università Commerciale Luigi Bocconi-IRIS
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::da0a7c966ea902a808d2d8d88cb897db
https://doi.org/10.5040/9781509958061.ch-009
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5
How Countervailing Measures Could Be Used to Limit Strategic Tax Competition. An International Overview
Autor: CARLO GARBARINO
Publikováno v: Scopus-Elsevier
Università Commerciale Luigi Bocconi-IRIS
The paper focuses on possible policy responses that imply forms of multilateral governance to address tax competition that go beyond the current bilateralism of tax treaties. After clarifications on the nature of countervailing measures in the area o
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b7dd9b4aa50e56c05d747984527ac808
https://doi.org/10.54648/taxi2020037
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6
Social, moral and legal rules, biopolitics and the Covid-19 crisis
Autor: Carlo Garbarino
The article relies on the social and legal perspective not only to better understand how norms are created and change through interactions among agents, but also to shed light on how norms are internalized in social practice. The article is organized
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7764ba143dff11703f344ace38230489
http://hdl.handle.net/11565/4044325
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8
Permanent Establishments and BEPS Action 7: Perspectives in Evolution
Autor: Carlo Garbarino
Publikováno v: Scopus-Elsevier
This article suggests that the judicial reasoning adopted within judicial trends developed at national level has been used in shaping evolving perspectives about the concept of permanent establishment adopted in the OECD Model. The article strives to
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9f30d32cfe185c8a7575f0fc6e093632
https://doi.org/10.54648/taxi2019036
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