Carlo Garbarino

Carlo Garbarino is a Full Professor of Tax Law at SDA Bocconi and Professor of Tax Law in the Department of Legal Studies at Bocconi University. He directs the Tax and Accounting Observatory of SDA Bocconi, serves as Director of the Transfer Pricing Forum and Wealth Journal, and teaches in the Executive Master of Finance while coordinating the International Taxation module for the Master in Tax Law.

Education:

• Law degree from Università di Genoa (thesis published)
• LLM from University of Michigan
• PhD from Università di Genova/Yale Law School (Rotary Foundation Scholar)

His research pioneers corporate tax governance and global tax policy, examining how tax variables influence managerial behavior through empirical studies with the Associazione Fiscalisti di Impresa. He explores comparative tax law, EU tax integration, and sustainability in taxation, with recent work analyzing pandemic-era tax responses and BEPS implementation. His scholarship bridges domestic legal frameworks and international developments, emphasizing policy coordination in multinational contexts.

Garbarino's 2023-2024 publications reveal accelerating focus on global minimum tax mechanisms (Pillar Two), dispute resolution frameworks (Pillar One), and crisis-responsive tax policy. These works demonstrate methodological rigor in comparing national implementations while addressing digital economy challenges and wealth taxation complexities.

Scientific Recognition:

• Bocconi University Excellence in Research Award (2010-2012)
• Rotary Foundation Grant (1986)

He directs SDA Bocconi's executive courses on corporate taxation and transfer pricing, having organized landmark conferences on aggressive tax strategies with OECD officials and EU policymakers. His leadership in the Transfer Pricing Forum drives industry-academia collaboration on evolving regulatory standards, while the Wealth Journal establishes foundational research in private wealth taxation.

As academic delegate to the European Association of Tax Law Professors and editorial board member for EC Tax Review and Intertax, Garbarino shapes global tax discourse through comparative analysis of treaty interpretation and multinational compliance frameworks.