中国人民大学商法前沿论坛系列之七十一暨国际税法论坛系列之一预告

Program of No.71 Business Law Forum

No.1 of International Taxation Law Forum

 Renmin University of China

演讲题目：金融危机后的欧盟及意大利税务政策评论及展望

Topic: Review and Prospects of Italian and Post-Financial Crisis EU Tax Policy

演讲人: 意大利博科尼大学，环球法律讲席教授Carlo Garbarino

Speaker:Prof. Carlo Garbarino，Global Professor of law，Bocconi University ，Milan, Italy

评议人暨主持人：人民大学商法研究所所长，刘俊海教授

Commentator and Moderator：

Prof. Liu Junhai, Director of Business Law Centre, Renmin University of China

评议人:　人民大学民商法律研究中心副主任，董安生教授

人民大学法学院助理教授及密歇根大学S.J.D.，胡天龙博士

Commentator：

Prof. Dong Ansheng, Deputy Director of Civil and Commercial Law Research Center, Renmin University of China

Dr. Hu Tianlong, Assistant Professor of Law, Renmin University of China Law School, and S.J.D., the University of Michigan Law School

主办：中国人民大学商法研究所

Sponsor: Business Law Center,Renmin University of China

时间：2012年11月27日 19:00-21:00

Time: 19:00-21:00, November 27th, 2012

地点：中国人民大学明德法学楼601会议室

Venue：Room 601,Law School, Mingde Building, Renmin University of China

主讲人简介：卡洛·卡波里诺先生是意大利博科尼大学的税务学教授、环球法律讲席教授、纽约大学法学院2012-2013年度访问教授、意大利博科尼大学国际经济法博士（Ph.D.）项目指导委员会委员。卡波里诺教授是博科尼大学会计系客座教授，博科尼商学院指导委员会研究部的成员。卡洛. 卡波里诺教授拥有国际法及比较税法法学博士和密歇根大学法学院LL.M.硕士学位。卡波里诺教授是耶鲁大学法学院的访问学者以及巴黎索邦大学、密歇根大学法学院、纽约大学、圣保罗大学、佛罗里达大学的客座教授。他亦在博科尼大学商学院的任教，为经合组织国际税收研究网络成员（巴黎），美国商会税收委员会成员，高校培训离岸开发中心的编辑委员会委员，博科尼商学院税务和会计观察（中心）的主任。他于1986年在美国华盛顿特区的卡普林&德赖斯代尔律师事务所实习，1987年于纽约的罗伯茨&霍兰德律师事务所实习。他还是比斯孔蒂（米兰）律师事务所前合伙人（1989-2000），安理国际律师事务所（米兰）的税收部门负责人和高级税收顾问律师（2001-2005）。卡波里诺教授是《欧盟税务评论》，《经济与管理-SDA》（2008-2010）及《国际税法》编辑，《税务和国际贸易》的首席编辑，《比较和国际税法系列丛书》系列丛书的编纂负责人（米兰博科尼大学出版社）。他是以下四卷书的编著者：《税收方面的国际化经营》（1995），《意美双重征税协定评论》（2001），《意大利收入和财产税协定评论》，《国际税制改革》以及《国际税收手册》（米兰）的作者（2008），他还有三本专著以及近七十种关于比较与国际税务的出版物于意大利出版发行。

The Speaker Introduction：Carlo Garbarino Is Professor Of Taxation At Bocconi University Milan, Global Law Professor,  New York University 2012-13. Member Of Dipartimento Di Studi Giuridici And Of Steering Committee Of The Ph.D, Program In International Economic Law Of The Same University, Affiliated Member Of The Department Of Accounting, Bocconi. Member Of The Steering Committee Research Department – SDA Bocconi. Ph.D. In Comparative And International Taxation, Master Of Laws At The University Of Michigan, Visiting  Scholar At Yale University Law School And  Visiting Professor At  UniversitÉ Sorbonne-Paris, University Of Michigan Law School,  New York University, University Of San Paulo, University Of Florida.  Member Of The Faculty Of Scuola Direzione Aziendale (SDA) – Bocconi, Of International Network For Tax Research – OECD, Paris, And Of Tax Committee-American Chamber Of Commerce.  Member Of The Editorial Board Of Alta Scuola Formazione ODC, Milan, Director Of Osservatorio Fiscale E Contabile – SDA Bocconi. Internships At Caplin & Drysdale, Washington D:C: (1986), Roberts & Holland, New York (1987). Formarly Associate Studio Legale Bisconti, Milan (1989 – 2000), Of-Counsel Tax, Head Of Tax Department, Allen & Overy, Milan, (2001-2005). Editor Of EC Tax Review, Economia & Management – SDA (2008-2010),  Diritto Tributario Internazionale;  Editor-In-Chief Of FiscalitÀ E Commercio Internazionale, Director Of The Series Of Volumes "Comparative And International Taxation", Bocconi University Press – Egea, Milan; Editor  Of Four Volumes: Aspetti Fiscali Delle Operazioni Internazionali, 1995; Convenzione Italia-USA Contro Le Doppie Imposizioni. Commentario, 2001; Le Convenzioni Dell,italia In Materia Di Imposte Su Reddito E Patrimonio. Commentario, 2002, Aspetti Internazionali Della Riforma Fiscale, Milano 2004. Author Of Manuale Di Tassazione Internazionale, Milan, 2008, And Of Three Monographs, As Well As Of About Seventy Publications On Italian, Comparative And International Taxation.

Recent publications:

§  The development of a judicial anti-abuse principle in Italy,  British Tax Review, 186 (2009)

§  The Failure to Reply a Specific Question Posed by the National Judge: a Specific Case of Lack of Legal Protection at the Level of the European Court of Justice, in Legal Remedies in European Tax Law (P. Pistone Editor), IBFD, Amsterdam (2009).

§  Hybrid taxes and the distinction between VAT/GST  and direct taxes: the case of IRAP, in  Value Added Tax and Direct Taxation – Similarities and Differences (M. Lang, P. Melz, E.  Kristoffersson Editors), IBFD, Amsterdam (2009)

§  An Evolutionary Approach to Comparative Taxation: Methods and Agenda for Research 57 Am. J. Comp. L. (2009)

§  Arbitration of unresolved issues in a mutual agreement cases: the new paragraph 5, art. 25 OECD Model Convention, a multi-tiered dispute resolution clause, in Tax treaties: Building Bridges between Law and Economics, (Michael Lang, Pasquale Pistone, Joseph Schuch, Claus Staringer, Alfred Storck, Martin Zagler Editors)  IBFD, Amsterdam (2010)

§  A Model Of Legal Systems As Evolutionary Networks: Normative Complexity And Self-Organization Of Clusters Of Rules, SSRN (2010)

§  Comparative Taxation And Legal Theory: The Tax Design Case of The Transplant Of General Anti-Avoidance Rules, in Theoretical Inquiries in the Law,  764-790 (2010)

§  The Impact of the OECD and the UN Model Tax Conventions on Bilateral Tax Treaties, (Michael Lang, Pasquale Pistone, Joseph Schuch, Claus Staringer Editors)  Vienna,   (2011)

§  Comparative Regulation of Corporate Tax Avoidance, In A Comparative Look At Regulation of Corporate Tax Avoidance, (Karen Brown editor), Springer, 2011, 197-222

§  Aggressive Tax Strategies and Corporate Tax Governance: An Institutional Approach, in European Company and Financial Law Review, 2011, 277-304.

§  Tax Transplants and Circulation of Corporate Models, British Tax Review, 159-187 (2011)

§  A Consolidação Mundial, In  Revista Direito Tributario Atual , Vol 25, 2011-12-23 (2011)

§  Tax Transplants and Circulation of Corporate Tax Models, in British Tax Review, 2011, 169 -187.