CARLO GARBARINO

CARLO GARBARINO

Courses a.y. 2025/2026

Biographical note

Full Professor of Law and Director of the LLM Global law and governance at Bocconi University, Milan, Fellow, Green Centre for Research on Geography, Resources, Environment, Energy & Networks and Fellow, Institute for European Policymaking, Bocconi University. 

He is member of the Executive Commitee of Department of Legal Studies and of the Faculty Board of the PhD in Legal Studies at Bocconi University. He earned a PhD in international and comparative law in a joint program with the Yale Law School under a Rotary Scholarship and an LLM University of Michigan Law School. 

He has been Visiting Scholar at Yale University Law School, Senior Emily Noel Fellow at NYU Law School, Grotius Research Scholar at University of Michigan and held positions as Visiting Professor at Sorbonne-Paris, University of Michigan Law School and NYU Law School. He has been Senior Fellow, Melbourne Law School, Australia. 

He is working on regulatory patterns within the glocal dynamics at the intersection of global and local levels and published four books on this topic in 2024-26: Imposizione minima globale; Pillar Two of the Inclusive Framework on BEPS; Global corporate taxation; International tax treaties law. His current research focuses on the interactions among complex systems (ecosystems, social systems and ecosocial systems) and institutions in the direction of adaptive forms of governance.


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
La tassazione delle società e dei gruppi
2020

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
Cosmopolitan rights, global tax justice, and the morality of cooperation
FLORIDA TAX REVIEW, 2020

Garbarino, Carlo
How countervailing measures could be used to limit strategic tax competition. An international overview
INTERTAX, 2020

Garbarino, Carlo
The impact of the OECD BEPS project on tax treaties: access, entitlement and investment protection
EUROPEAN BUSINESS LAW REVIEW, 2020

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

Garbarino, Carlo
New glocal forms of financial participation and revenue mobilization
GLOCALISM, 2021