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CARLO GARBARINO

CARLO GARBARINO
Full Professor
Department of Law

Courses a.y. 2023/2024

10778 IL DIRITTO TRIBUTARIO EUROPEO, INTERNAZIONALE E COMPARATO [EUROPEAN, INTERNATIONAL AND COMPARATIVE TAX LAW]
10779 IL PROCEDIMENTO TRIBUTARIO: POTERI DEL FISCO, ACCERTAMENTO , RISCOSSIONE E TUTELE DEL CONTRIBUENTE [THE TAX PROCEDURE: POWERS OF THE TAX AUTHORITIES, ASSESSMENT, COLLECTION AND TAXPAYER PROTECTION]
20164 TASSAZIONE DELLE SOCIETA' E DEI GRUPPI [CORPORATE TAXATION]
50077 INTERNATIONAL AND COMPARATIVE TAXATION
50225 DIRITTO CONTABILE E FISCALE - MODULO 2 (DIRITTO TRIBUTARIO) [TAX AND ACCOUNTING LAW - MODULE 2 (TAX LAW)]

Courses previous a.y.

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
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
Normative mind and mental content of rules
MATERIALI PER UNA STORIA DELLA CULTURA GIURIDICA, 2021