Carlo Garbarino

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Carlo Garbarino
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Carlo Garbarino 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.

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).

wEUbinars

Geopolitical Strategic Perspectives of the Global Minimum Tax
15/04/2024 - 15/04/2024
WEBINAR

In 2022-23, the Model Rules of Pillar Two have been approved by the OECD and at EU level through a Directive, introducing a 15% global minimum tax (GMT). Pillar Two is now fully operative and binding in the EU. Who bears the costs? Who gets the benefits? A first assessment, with Reuven Avi-Yonah, Ana Cinta González Cabral, and Carlo Garbarino.