Vorlesen

Publikationen 

Prof. Dr. Pasquale Pistone

Publikationen / Vorträge

I.  Herausgeberschaften / Editorships

  1. Pistone, P., Editor of the book Tax Procedures – General Report, EATLP Madrid Congress 2019, IBFD Publications (forthcoming 2020).

  2. Pistone, P., Lang, M., Rust, A., Schuch, J., Staringer, C., Tax Treaty Entitlement, ISBN: 978-90-8722-505-6, WU-IBFD, 2019.

  3. Pistone, P., Brauner, Y. (eds.), Chinese translation of the book: BRICS and the Emergence of International Tax Coordination (Yanpin Lin, Na Li), published in 2015 by IBFD, Beijing: Law Press China, 2019 (cdxl, 440 pp).

  4. Pistone, P. et al, Fundamentals of Taxation – An introduction to Tax Policy, Taw Law and Tax Administration, Amsterdam, IBFD, 2019

  5. Pistone, P., Nogueira, J.F., Andrade, B., The 2019 OECD Proposals for addressing the tax challenges of the digitalization of the economy: an assessment, 2019 (Volume 2), IBFD Online, 2019.

  6. Pistone, P., Laukkanen, A., De Goede, J., Special Tax Zones in the Era of International Tax Coordination, IBFD, 2019.

  7. Pistone, P., Kemmeren, E., Essers, P., Smit, D., Cihat Öner, Lang, M., Owens, J., Rust, A., Schuch, J., Staringer, C., Storck, A., Tax Treaty Case Law around the Globe 2018, IBFD/Linde, 2019.

  8. Pistone, P., European Tax Integration: Law, Policy and Politics, Amsterdam, IBFD, 2018.

  9. Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.) Introduction to European Tax Law on Direct Taxation, Wien, Linde 2018.

  10. Lang, M., Pillet, P., Pistone, P., Rust, A., Schuch, J., Staringer, C., Storck, A. (eds.) CJEU - Recent Developments in Value Added Tax 2017, Wien, Linde 2018.

  11. Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C., Storck, A. (eds.) CJEU - Recent Developments in Direct Taxation 2017, Wien, Linde 2018.

  12. Evans, C., Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. (eds.) Improving Tax Compliance in a Globalized World, Vol. 09, Wien, IBFD 2018.

  13. Lang, M., Owens, J., Pistone, P., Schuch, J., Staringer, C., Storck, A., Essers, P., Kemmeren, E., Smit, D. S. (eds.) Tax Treaty Case Law around the Globe. Wien, Linde 2018.

  14. Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C., (eds.) The OECD Multilateral Instrument for Tax Treaties Analysis and Effects, Niederlande, Kluwer Law International 2018.

  15. Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C. (eds.). The UN Model Convention and Its Relevance for the Global Tax Treaty Network. Amsterdam, IBFD 2017.

  16. Lang, Michael, Pistone, Pasquale, Schuch, Josef, Staringer, Claus, Storck, Alfred, Hrsg. 2014. Dependent Agents as Permanent Establishments. Vienna: Linde Verlag

  17. Pistone, Pasquale, Hrsg. 2014. ECJ - recent developments in direct taxation 2013

  18. Danon, R., Gutmann, D., Oberson, X., Pistone, P. (coords.), Modèle de Convention fiscale OCDE concernant le revenu et la fortune, Helbing Lichtenhahn, Basel, 2014, ISBN: 978-3-7190-2852-7

  19. Lang, Michael, Owens, Jeffrey, Pistone, Pasquale, Schuch, Josef, Staringer, Claus, Storck, Alfred, Essers, Peter, Kemmeren, Eric, Smit, Daniel S. , Hrsg. 2013. Tax Treaty Case Law around the Globe. Wien: Linde Verlag

  20. Lang, Michael, Pistone, Pasquale, Schuch, Josef, Staringer, Claus, Storck, Alfred, Hrsg. 2013. ECJ Recent Developments in Direct Taxation 2012 (Hrsg). Wien: Linde

  21. Kristoffersson, Eleonor , Lang, Michael, Pistone, Pasquale, Schuch, Josef, Staringer, Claus, Storck, Alfred, Hrsg. 2013. Tax Secrecy and Transparency - The Relevance of Confidentiality in Tax Law. Bern: Lang

  22. Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), Corporate Income Taxation in Europe: The Common Corporate Consolidated Tax Base (CCCTB) and Third Countries, E. Elgar, London, 2013, ISBN: 978-1-782545415

  23. Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck A. (eds.), Beneficial Ownership: Recent Trends, 2013, ISBN: 978-90-8722-200-0

  24. Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), Tax Rules in Non-tax Agreements, IBFD Publications, Amsterdam, 2012, 978-90-8722-147-8

  25. Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), Horizontal tax coordination, IBFD Publications, Amsterdam, 2012, ISBN 978-90-8722-155-3

  26. Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), The Impact of the UN and OECD Model Conventions on bilateral tax treaties, Cambridge University Press, Cambridge, 2012, ISBN: 9781107019720

  27. Lang, Michael, Pistone, Pasquale, Schuch, Josef, Staringer, Claus, Storck, Alfred, (eds.), Tax treaty case law around the globe, Linde Verlag and IBFD, Wien, 2012

  28. Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), ECJ – Recent Developments in Direct Taxation 2011, Linde Verlag, 2012, ISBN: 978-3-7073-2087-9

  29. Danon, R., Gutmann, D., Oberson, X., Pistone, P. (coords.), Commentaire au Modèle OCDE, Helbing Lichtenhahn, 2011, (Français)

  30. Lang, M., et. aa., Tax Treaty Case Law around the Globe, Linde Verlag and Kluwer Law International, 2011, ISBN 978-3-7073-1935, (English)

  31. Antonelli V., D’Alessio R., Pistone P., Summa fiscale 2011, Ed. Il Sole 24 Ore, 2011 (Italian)

  32. Kofler, G., Maduro, M., Pistone, P. (eds.), Taxation and Human Rights in Europe and the World, IBFD Amsterdam, 2011, (English)

  33. Lang, M., Pistone, P., Schuch, J., Staringer, C., Procedural Rules in Tax Law in the Context of European Union and Domestic Law, Kluwer Law International, 2010, pp. 752, (English)

  34. Lang, M., Pistone, P., Schuch, J., Staringer, C., Zagler, M. (eds.), Tax Treaties: Building Bridges between Law and Economics, IBFD Publications 2010, (English)

  35. Lang, M., Pistone, P., Schuch, J., Staringer, C., ECJ – Recent Developments in Direct Taxation 2010, Linde Verlag, 2010, (English)

  36. Antonelli V., D’Alessio R., Pistone P., Summa Tuir 2010, Ed. Il Sole 24 Ore, 2010, (Italian)

  37. Lang, M., Pistone, P., Schuch, J., Staringer, C., Introduction to European Tax Law on Direct taxation, 2nd edition, Linde Verlag and Spiramus, 2010, 224, 978-3-7073-1764-0, (English)

  38. Antonelli V., D’Alessio R., Pistone P., Summa Fiscale 2010, Ed. Il Sole 24 Ore, 2010, (Italian)

  39. Mazz, A., Pistone, P. (eds.), Reflexiones en torno a un modelo latinoamericano de convenio de doble imposición, Fundación de cultura universitaria, Montevideo, 2010, (ISBN 978-9974-2-0744-8) pp. 1-312, (Español)

  40. Antonelli V., D’Alessio R., Pistone P., Summa Fiscale, Ed. Il Sole 24 Ore, 2009, (Italian)

  41. Introduction to European Tax Law on Direct Taxation (mit Michael Lang, Josef Schuch und Claus Staringer), 2. Aufl., Wien 2010, (English)

  42. Lang, M., Pistone, P., Schuch, J., Staringer, C., ECJ – Recent Developments in Direct Taxation, Linde Verlag, 2009, (ISBN: 978-3-7073-1697-1), (English)

  43. Pistone, P. (ed.), Legal Remedies in European Tax Law (ISBN: 978-90-8722-065-5), GREIT Seminar Series, IBFD Publications, 2009, xxii-572, (English)

  44. Antonelli V., D’Alessio R., Pistone P., Summa Fiscale 2009 (ISBN: 8832472147), Ed. Il Sole 24 Ore, 2009, (Italian)

  45. Lang, M., Pistone, P., Schuch, J., Staringer, C., EU Tax (ISBN: 978-3-7073-1322-2), Linde Verlag, 2008, pp. 1-556

  46. Lang, M., Pistone, P., Schuch, J., Staringer, C.,Common Consolidated Corporate Tax Basis (ISBN: 978-3-7073-1306-2), Linde Verlag, 2008, pp. 1-1101

  47. Lang, M., Pistone, P., Scuch, J., Staringer C., Source versus Residence. Problems arising from the allocation of taxing rights in tax treaty law and possible alternatives, ISBN:978-90-411-2763-1, Kluwe Law International, 2008

  48. Lang, M., Pistone, P., Schuch, J., Staringer, C., ECJ – Recent Developments in Direct Taxation 2008 (ISBN: 978-3-7073-1443-4), Linde Verlag, 2008, pp. 1-368, (English)

  49. Lang, M., Pistone, P., Schuch, J., Staringer, C., Introduction to European direct taxation, 1st edition, (ISBN: 978-3-7073-0933-1), Linde Verlag and Spiramus, 2008, pp. 1-186, (English)

  50. Lang, M., Pistone, P., Schuch, J., Staringer, C., Source versus Residence. Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives (ISBN: 978-90-411-2763-1), Kluwer Law International, 2008, (English)

  51. Lang, M., Pistone, P., Schuch, J., Staringer, C., Common Consolidated Corporate Tax Basis (ISBN: 978-3-7073-1306-2), Linde Verlag, 2008, pp. 1-1101, (English)

  52. Lang, M., Pistone, P., Schuch, J., Staringer, C., EU Tax (ISBN: 978-3-7073-1322-2), Linde Verlag, 2008, pp. 1-556, (English)

  53. Lang, M., Pistone, P., The EU and third countries (ISBN: 9041126651), Linde Verlag and Kluwer Law International, 2007, pp. 1-1072, (English)

  54. Lang, M., Pistone, P., The EU and third countries (ISBN: 9783707309324 and 9041126651), Linde Verlag and Kluwer Law International, 2007 and 2008, pp. 1-1072

  55. Pistone, P., Taveira Tôrres, H. (eds.), Homenaje latino-americano a Victor Uckmar (ISBN: 950-569-245-5), Depalma, Buenos Aires, 2005, pp. 1-983, (Español)

  56. Pistone, P., Taveira Tôrres, H. (eds.), Homenaje latino-americano a Victor Uckmar, ISBN: 950-569-245-5, Depalma, Buenos Aires, 2005, pp. 1-983

  57.  


II.  Monographien / Monographs

  1. The Impact of Community Law on Tax Treaties: Issues and Solutions, Eucotax Series n. 4, Kluwer Law International, 2002, pp. XVI-40, (English)

  2. Abuso del diritto ed elusione fiscale, Series “Il diritto tributario”, vol. LXXXV, Cedam, 1996, pp. XIV-360, (English)
     

  3.  

III. Aufsätze und Urteilsanmerkungen / Articles and notes

  1. Arbitration Procedure and the Implementation of Arbitral Awards in Domestic Law (with Angelina Papulova), in Lang/Pistone/Rust/Schuch/Staringer (eds), Tax Treaties and Procedural Law, 26th Viennese Symposium on International Tax Law, forthcoming.

  2. Report, in Pistone, Tax Procedures – General Report, EATLP Madrid Congress 2019, forthcoming.

  3. Chapter 9: Permanent Establishment and the Digital Economy, in Maisto (ed), New Trends in the Definition of Permanent Establishment, forthcoming.

  4. Chapter, in Valente/Raventós-Calvo/Van Thiel (eds), CFE Tax Advisers Europe 60th Anniversary Book – Liber Amicorum, forthcoming.

  5. Chapter 14 – Abuse of Companies and the Prohibition of Abusive Tax Practices, in Birkmose/Engsig Sorensen, Abuse of companies in tax law, forthcoming.

  6. Preface, in Lindenberg Schoueri (ed), European and International Tax Law and Policy Series, forthcoming.

  7. Chapter 5: Tax Policy and Special Tax Zones, in Pistone/De Goede/Laukkanen, Special Tax Zones in the Era of International Tax Coordination, forthcoming.

  8. Article 15: Income from Employment, in Vann, Global Tax Treaty Commentaries – Online Commentary.

  9. Article 16: Directors’ Fees, in Vann, Global Tax Treaty Commentaries – Online Commentary.

  10. Articles 19(1), 19(3) and 28: Government Service and Members of Diplomatic Missions and Consular Posts, in Vann, Global Tax Treaty Commentaries – Online Commentary.

  11. Issues and Solutions (with A.P. Dourado), in Monsenego (ed), International Taxation in a Changing Landscape - – Liber Amicorum in Honour of Bertil Wiman, 2019, 57.

  12. Chapter 9: Entitlement to Protection against Discriminatory Taxation (with Clement Migai), in Lang/Pistone/Rust/Schuch/Staringer (eds), Tax Treaty Entitlement, 2019, 227.

  13. Tax Information Exchange Agreements and the Prohibition of Retroactivity (with Anna B. Scapa Passalacqua, Addy Mazz, Natalia Quiñones, Jennifer Roeleveld, Luis Eduardo Schoueri, Frederik Zimmer), Intertax 2018, 368.

  14. Coordination of Tax Laws and Tax Policies in the EU (with Rita Szudoczky), in Lang/Pistone/Schuch/Staringer (eds), Introduction to European Tax Law on Direct Taxation, 5th edition, 2018, 35.

  15. Chapter xx, Special Tax Zones in the Era of International Tax Coordination (co-authors De Goede, J., Laukkanen, A), forthcoming, IBFD, 2019.

  16. The BEPS Multilateral Instrument and EU Law, in Martin Jimenez, A., The External Tax Strategy of the EU in a Post-BEPS Environment, IBFD, 2019, p. 171-184.

  17. I limiti esterni alla sovranità tributaria statale nell’era del diritto globale, in Aa.Vv., Per un nuovo ordinamento tributario, Cedam, Padua, vol. III, 2016, forthcoming 

  18. General Report, in Lang, M. et aa., The relationship between taxation and bilateral investment agreements, IBFD Publications, 2016, forthcoming

  19. Chapter “Exchange of Information and Mutual Assistance in the Collection of Taxes” (with Pedro Schoueri), in Lang/Rust/Schuch/Staringer (eds), The UN Model Convention and its Relevance for the Global Tax Treaty Network, IBFD 2017, pp. 319-348.

  20. Chapter Panorama general de la proteccion de derechos humanos en el ambito tributario (co-author Philip Baker) in Ruiz Jimenez, C.A. (coord.) Derecho tributario y derechos humanos, pp. 36-114, Mexico City, Tirant lo Blanch. ISBN:978-84-9143-347-7

  21. General Report: Problematicas actuales y nuevas fronteras de los medios de impugnacion nacionales e internacionales, XXIX Jornadas Latinoamericanas de Derecho Tributario (ILADT), Bolivia 2016, vol. II, p. 33-90, ISBN: 978-99974-65-17-7 

  22. BEPS Action 16: the taxpayers’ right to an effective legal remedy under European law in cross-border situations, (co-author P. Baker) in EC Tax Review, Vol. 25 (2016), Issue 5/6, pp.335-345  

  23. Chapter “International tax coordination through the BEPS project and the exercise of tax sovereignty in the European Union“ in Englisch, J., International Tax Law: New Challenges to and from Constitutional and Legal Pluralism, IBFD GREIT series, September 2016 

  24. Chapter “BEPS, Capital Export Neutrality and the Risk of Hidden Tax Protectionism. Selected Remarks from an EU Perspective“ in Robert Danon (ed.) Base Erosion and Profit Shifting (BEPS). Impact for European and international tax policy, Schulthess Verlag, . p. 319-364, August 2016  

  25. General Report: Trends and Players in Tax Policy, in Lang et al. Trends and Players in Tax Policy, IBFD Publications, p. 3-76, ISBN: 978-90-8722-359-5, July 2016

  26. Introduction (with Marta Villar Ezcurra) in Pistone/Villar (eds.), Energy Taxation, Environmental Protection and State Aids, ISBN: 978-90-8722-372-4, IBFD, June 2016

  27. La planificación fiscal agresiva y las categorías conceptuales del derecho global,  Revista española de derecho financiero, ISSN 0210-8453, Nº 170, pp. 109-151, April-June 2016

  28. La pianificazione fiscale aggressiva e le categorie concettuali del diritto globale: In Rivista trimestrale di diritto tributario, ISBN 978 88 3483954 6, 2-2016, pp. 395-439

  29. As a chapter in Amatucci, F., Cordeiro Guerra, R,. L’evasione e l’elusione fiscale in ambito nazionale e internazionale, Aracne Editore, 2016, pp. 273-326

  30. Preface of the book “Towards Greater Fairness in Taxation: A Model Taxpayer Charter”, authors: Michael  Cadesky, Ian Hayes, David Russell; ISBN: 978-90-8722-354-0 IBFD, March 2016

  31. Ways to tackle cross-border tax obstacles facing individuals within the EU, Report of the Expert Group, European Commission, March 2016

  32. Chapter “Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed LoB Clause Compatible with EU Fundamental Freedoms?”, co- authored with Rita Julien and Francesco Cannas, editors: Michael Lang, Pasquale Pistone, Alexander  Rust, Josef Schuch, Claus Staringer, in “Base Erosion and Profit Shifting (BEPS)”, Linde Verlag 2016, ISBN: 9783707333695

  33. Tax Information Exchange Agreements (TIEAs): The Advantages of Bilateralism for Mutual Assistance in the Era of Global Multilateralism, in 40 Jornadas Colombianas de Derecho Tributario, Derecho Aduanero y Comercio Exterior, ISSN: 2422-1511, February 2016

  34. Chapter “Italy: No Permanent Establishment for Toll Manufacturers without Participation in Strategic Decision-Making”, in part Business Profits and Permanent Establishments of the book Lang, M., et al., Tax Treaty Case Law around the Globe 2015, IBFD, ISBN: 978-90-8722-351-9, March 2016 

  35. Chapter 16: Directors’ fees, IBFD Online collection of Global Tax Treaty Commentaries, April 2016

  36. Article 19-28: Government Service, IBFD Online collection of Global Tax Treaty Commentaries, September 2016

  37. Chapter 2 “The Coordination of Tax Policies in the EU” (co-author with Rita Szudoczky) in Lang, M., Pistone, P., Schuch, J., Staringer, Introduction to European Tax Law on Direct Taxation, 4th Edition, Linde Verlag 2016, pp. 27-51

  38. From Mutual Agreement Procedures to Arbitration in Tax Treaties: Reconciling protection of Taxpayers’ Rights with Interest to Collect Taxes. In: Billur Y. (ed.). Settlement of Tax Disputes: Alternative Mechanisms. p. 272-281, Istanbul: Beta Basim Yayim, ISBN: 978-605-333-389-0, 2015

  39. Article 15: Income from employment, IBFD Online collection of Global Tax Treaty Commentaries, November 2015

  40. Pistone P., Baker P., General Report. Cahiers de Droit  Fiscal International, vol. 100B - The Practical Protection of Taxpayers’ Fundamental Rights, p. 15-100, ISSN: 0168-0455, 2015

  41. Chapter 1 “European Fiscal and Tax Policies for Damaged Areas: The European Legal Framework of Reference” (co-author with Edoardo Traversa) in Tax Implications of Natural Disasters and Pollution, EUCOTAX Series on European Taxation, Kluwer Law International, 2015, pp. 15-41, ISBN 978-90-411-5611-2

  42. Chapter 10: Free Movement of Capital and Third Countries: Test Claimants in the FII Group Litigation, in Haslehner, W., Kofler, G., Rust., A. (ed.), Landmark Decisions of the ECJ in Direct Taxation, Kluwer Law International, 2015

  43. EU-Recht, das BEPS-Projekt und der globale Rahmen für einen transparenten Steuerwettbewerb, in Archiv fuer Schweizerisches Abgaberecht, 2015

  44. Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy, (co-author with Peter Hongler) IBFD White Paper, 20 January 2015

  45. Chapter 1: Introduction. In: BRICS and the Emergence of International Tax Coordination, Hrsg. Yariv Brauner, Pasquale Pistone, 3-14. Amsterdam: IBFD, 2015

  46. Chapter 18: The BRICS and the Future of International Taxation. In: BRICS and the Emergence of International Tax Coordination, Hrsg. Yariv Brauner, Pasquale Pistone, 495-518. Amsterdam: IBFD, 2015

  47. Chapter 3: Taxation of Immovable Property: EU Law Direct Tax Aspects. In: Immovable Property under Domestic Law, EU Law and Tax Treaties, Hrsg. Guglielmo Maisto, 25-42. Amsterdam: IBFD, 2015

  48. The EU Charter of Fundamental Rights as the Supreme Source of European Tax Law. In: Segurança e confiança legítima do contribuinte, Hrsg. Manuel Pires, Rita Calçada Pires, 11-20. Lissabon, 2015

  49. Can the Derivative Benefits Provision and the Competent Authority Discretionary Relief Provision render the OECD-proposed LoB clause Compatible with EU Fundamental Freedoms?. In: Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention, Hrsg. Lang/Pistone/Rust/Schuch/Staringer/Storck (Eds), Wien: Linde Verlag, forthcoming

  50. Habitual Exercise of Authority to Conclude Contracts under Article 5 (5) of the OECD Model Convention, (co-author Ruiz Jiménez C.A.). In: Dependent Agents as Permanent Establishments, Hrsg. Lang, M., Pistone, P., Schuch, J., Staringer, C., & Storck, A., 131-158. -: Linde Verlag, 2014

  51. The EU Law Dimension of Human Rights in Tax Matters, in Brokelind. In: Principles of Law: Function, Status and Impact in EU Tax Law, Hrsg. Cécile Brokelind, 91-123. -: IBFD, 2014

  52. Italy : Can agent activities of an Italian Subsidiary constitute a permanent establishment of its foreign parent?. In: Tax Treaty Case Law around the Globe, 2013, Hrsg. Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck A., Smit D., Kemmeren E., Essers P., Owens J., 73-80. Wien: Linde Verlag, 2013

  53. Italy: Beneficial Ownership as Anti-Abuse Provision in International Taxation. In: Beneficial Ownership: Recent Trends, Hrsg. Lang / Pistone / Schuch / Staringer / Storck (eds.), 175-185. Amsterdam: IBFD, 2013

  54. On abuse and fraud in VAT: setting the appropriate boundaries for GAARs in the EU VAT system, in Lang, M. et aa. (eds.), Improving VAT/GST - Designing a simple and fraud-proof tax system, 2014

  55. Mobility of companies in the European Union: a jigsaw of company law and tax law, case law and secondary law falling into place? (co-authors Daniel Gérgely Szábo and Karsten Engsig Sørensen, in Dourado, A.P. (ed.), Tax Mobility in Europe, IBFD Publications, 2014

  56. General report (co-authored with Eleonor Kristoffersson), in Lang, M. et aa. (eds.) Tax secrecy and tax transparency, Peter Lang Verlag, Frankfurt, 2013, pp. 1-34

  57. Exchange of Information and Rubik Agreements: the Perspective of an EU Academic, in Bulletin for International Taxation, 4-5/2013, pp. 216-225

  58. The limits to interest deductibility: an ad hoc anti-abuse rule within the proposal for a CCCTB Directive, in Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), Corporate Income Taxation in Europe: The Common Corporate Consolidated Tax Base (CCCTB) and Third Countries, E. Elgar, London, 2013, pp. 272-310

  59. Commentaire à l’article 27 du  Modèle OCDE, in Danon, R., Gutmann, D., Oberson, X., Pistone, P. (coords.), Modèle de Convention fiscale OCDE concernant le revenu et la fortune, Helbing Lichtenhahn, 2014, ISBN : 978-3-7190-2852-7, pp. 841-848

  60. Commentaire à l’article 20 du  Modèle OCDE, in Danon, R., Gutmann, D., Oberson, X., Pistone, P. (coords.), Modèle de Convention fiscale OCDE concernant le revenu et la fortune, Helbing Lichtenhahn, 2014, ISBN : 978-3-7190-2852-7, pp. 635-641

  61. Commentaire à l’article 19 du  Modèle OCDE, in Danon, R., Gutmann, D., Oberson, X., Pistone, P. (coords.), Modèle de Convention fiscale OCDE concernant le revenu et la fortune, Helbing Lichtenhahn, 2014, ISBN : 978-3-7190-2852-7, pp. 628-634

  62. Commentaire à l’article 18 du  Modèle OCDE, in Danon, R., Gutmann, D., Oberson, X., Pistone, P. (coords.), Modèle de Convention fiscale OCDE concernant le revenu et la fortune, Helbing Lichtenhahn, 2014, ISBN : 978-3-7190-2852-7, pp. 621-627

  63. Commentaire à l’article 16 du  Modèle OCDE, in Danon, R., Gutmann, D., Oberson, X., Pistone, P. (coords.), Modèle de Convention fiscale OCDE concernant le revenu et la fortune, Helbing Lichtenhahn, 2014, ISBN : 978-3-7190-2852-7, pp. 559-563

  64. Italy: Beneficial ownership, the application of anti-abuse measures and risk assumption (Lower Tax Court of Reggio Emilia, judgment 242-1-10 of 29.11.2010), in Lang, M. et aa. (eds.), Beneficial ownership, IBFD Amsterdam, 2013, pp. 175-185

  65. Italy: Beneficial ownership and the entitlement to treaty benefits in triangular cases (Corte di Cassazione, judgment  26 February 2009, n. 4600), in Lang, M. et aa. (eds.), Beneficial ownership, IBFD Amsterdam, 2013, pp. 209-214

  66. Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relations with developing countries, in Brauner, Y., Stewart, M. (eds.), Tax, Law and Development, E. Elgar Publishers, 2013, ISBN: 978 0 85793 001 9, pp. 267-287

  67. Dienstnehmereinkünfte in den österreichischen DBA (Art 15,16,18,19 und 20 OECD MA) (Koautor Marion Stiastny), in Lang, M. et aa. (Hrsg.), Die DBA Politik Österreichs, Linde Verlag, 2012, pp. 232-267

  68. The Requirements of the EU Internal Market: Steering the Development of Direct Taxes towards a Fair Mix of Positive and Negative Integration, in Lang, M. et aa. (eds.), Horizontal Tax Coordination within the EU and within States, IBFD Publications, 2012, pp. 331-347

  69. The Reaction to Tax Avoidance through Specific Anti-Avoidance Rules, in Yalti, B. (ed.), Preventing Tax Avoidance: National and International Tax Law Measures, Beta Publications, Istanbul, 2012, pp. 43-57.

  70. L’abuso del diritto nella giurisprudenza tributaria della Corte di Giustizia dell’Unione Europea, in Diritto e pratica tributaria internazionale, n. 2, 2012,  pp. 431-461

  71. Italy: domestic anti-avoidance ad hoc rules and the deduction non-discrimination provision in tax treaties, in Lang, M. et aa. (eds.), Tax treaty case law around the globe, Linde Verlag and IBFD, 2012, (English)

  72. General Report, in Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), The Impact of the OECD and UN Model Conventions on bilateral tax treaties, Cambridge University Press, Cambridge, 2012, ISBN: 9781107019720, pp. 1-35

  73. Waiving Bank Secrecy and Exchanging Tax Information in Cross-Border Situations: the Austrian Way to Global Fiscal Transparency, in Financial Crisis and the Single Market, Salvini, L., Melis, G. (eds.), Discendo Agitur, Roma, 2012, ISBN 9788896540046, pp. 125-136.

  74. General Report, in Lang, M., Pistone, P., Schuch, J., Staringer, C., The Impact of the UN and OECD Model Tax Conventions on bilateral tax treaties, Cambridge University Press, 2012, (English), pp. 1-32

  75. Smart Tax Competition and the Geographical Boundaries of Taxing Jurisdictions: Countering Selective Advantages Amidst Disparities, 2/2012, 40 Intertax, pp. 85–91

  76. The Growing Importance of the Prohibition of State Aids in Tax Matters, 2/2012, 40 Intertax, pp. 84-85 

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  84. Die Möglichkeiten zur Verweigerung des Informationsaustausches nach Art. 26 OECD MA, (co-author Martina Gruber), in Lang, M. et aa. (Hrsg.), Internationale Amtshilfe, Linde Verlag, 2011 pp. 75-115, (Deutsch)

  85. Retroactivity in European Tax Law, in Yalti, B. (ed.), Non-Retroactivity in Tax Law, Istanbul, 2011, Beta, Istanbul (Turkey), (English,Turkish and Español)

  86. General Report (with G. Kofler), in Kofler, G., Maduro, M., Pistone, P. (eds.), Taxation and Human Rights in Europe and the World, IBFD Publications, pp. 3-35, (English)

  87. Enterprise, Business and Business Profits in European Tax Law, in Maisto, G. (ed.) European, Business and Business Profits, IBFD Publications, pp. 3-22, (English)

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  90. Abuse of Law in the Context of Indirect Taxation: from (before) Emsland-Stärke to Halifax (and beyond), in Vogenauer, S., de la Feria, R. (eds.), Prohibition of Abuse of Law: A New General Principle of EU Law?, Hart Publishers, 2011, pp. 381-393, (English)

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  92. La nouvelle coopération fiscale internationale. L'échange effectif de renseignements en matière fiscale: présentation de la situation en Italie, in Droit fiscal n° 42, 21 Octobre 2010, étude 531, pp. 18-19, (Italian)

  93. Tax Treaties with Developing Countries: a Plea for New Allocation Rules and a Combined Legaland Economic Approach, in Lang, M. et aa. (eds.), Building Bridges, 2010, pp. 413-439., (English)

  94. Italy: The 3 M Italia Case(C-417/10), in Lang, M., Pistone, P., Schuch, J., Staringer, C., ECJ – RecentDevelopments in Direct Taxation 2010, Linde Verlag, 2010, pp. 121-137, (English)

  95. Five years of EURYI research on the impact of European law on relations with third countries in the field of direct taxes: selected remarks for a general report, in Heidenbauer, S., Stürzlinger, B. (eds.), The EU and third countries, Linde Verlag, pp. 17-57, (English)

  96. The Impact of ECJ Case Law on National Taxation, in Bulletin for International Taxation, 8-9/2010, pp. 412-428, (English)

  97. Soft tax law: steering legal pluralism towards international tax coordination, in Weber, D. (ed.), Traditional and alternative routes to European tax integration, IBFD Publications, Amsterdam, pp. 97-116, (English)

  98. La incompatibilità della ritenuta sui dividendi in uscita con il diritto europeo (in parte) ingiustamente non giustificata, in Diritto e Pratica Tributaria Internazionale, 1/2010, pp. 509-516, (Italian)

  99. Effective protection of rights in the presence of final decisions : Combining stability with the correct interpretation of European tax law beyond national procedural autonomy, in Lang, M., Weinzierl, C. (eds.), Festschrift zum 60. Geburtstag von Friedrich Rödler, Vienna, Linde Verlag, 2010, ISBN 978-3-7073-1457-1, pp. 731-738, (English)

  100. Die gemeinschaftsrechtliche Verpflichtung zur Anrechnung von Quellensteuern im Ansässigkeitsstaat (co-author Christian Massoner), in Lang, M., Schuch, J., Staringer, C. (hrsg.), Quellensteuern – Der Steuerabzug bei Zahlungen an ausländischen Empfänger, Linde Verlag, ISBN 978-3-7073-1718-3, Vienna, pp. 133-153, (Deutsch)

  101. Commentaire aux articles 16, 18, 19, 20 et 27 du Modèle OCDE, in Danon, R., Gutmann, D., Oberson, X., Pistone, P. (coords.), Un commentaire au Modèle OCDE, Helbing Lichtenhahn, (Français)

  102. Rasgos fundamentales del Proyecto de Modelo de Convenio para América Latina, in Mazz, A., Pistone, P. (eds.), Reflexiones en torno a un modelo latinoamericano de convenio de doble imposición, Fundación de cultura universitaria, Montevideo, 2010, (ISBN 978-9974-2-0744-8), pp. 57-76, (Español)

  103. La globalización fiscal y la llamada para establecer un tribunal fiscal internacional, in Revista del Instituto Latinoamericano de Derecho Tributario, 1/2010, Bogotá, pp. 129-144, (Français)

  104. Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America (co-author Timothy J. Goodspeed), in Zagler, M. (ed.), International Tax Coordination, Routledge, Abingdon, pp. 13-36, (English)

  105. The Italian cases, in Lang, M., Pistone, P., Schuch, J., Staringer, C., ECJ – Recent Developments in Direct Taxation 2010, Linde Verlag, 978-3-7073-1697-1, pp. 139-151, (English)

  106. General Report, in Pistone, P. (ed.), Legal Remedies in European Tax Law (ISBN: 978-90-8722-065-5), GREIT Seminar Series, IBFD Publications, pp. 1-24, (English)

  107. Ensuring the effective primacy of European law beyond preliminary ruling procedures, in Pistone, P. (ed.), Legal Remedies in European Tax Law (ISBN: 978-90-8722-065-5), GREIT Seminar Series, IBFD Publications, pp. 191-216, (English)

  108. One single definition of abuse in European tax law: a milestone in building up a single idiom for European tax law, in Highlights and Insights,(English)

  109. The Protection of Taxpayers’ Rights in European Tax Law, in Nykiel, W. (ed.), The Protection of Taxpayer’s Rights (ISBN 9788376018638), Oficyna, Warsaw, pp. 33-43.(English)

  110. Некоторые вопросы международного налогового права в сфере отношений между Европейским Союзом и Российской Федерацией, Международное налоговое право и региональная экономическая интеграция / Под ред. проф. Д.В.Винницкого. Екатеринбург – Санкт-Петербург., pp. 19-23, (Russian)

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  112. Looking beyond Cartesio: reconciliatory interpretation as a tool to remove tax obstacles on the exercise of the primary right of establishment by companies and other legal entities, (co-author Ana Paula Dourado) in Intertax (ISSN: 0165-2826), n. 6/2009, pp. 342-345, (English)

  113. Intertax initiates Publication of Optional Double Blind Peer-Reviewed Articles, in Intertax (ISSN: 0165-2826), n. 1/2009, pp. 2-3. (English)

  114. Taxation of Cross-border Dividends in Europe: Building Up Worldwide Tax Consistency, in Tax Law Review (ISSN: 0040-0041), Vol. 62, pp. 201-210, (English)

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  121. Italy: The Paint Graphos Scarl, Adige Carni Scarl, Franchetto, Regione Autonoma della Sardegna, Ferrero and General Beverages Europe Cases, in Lang, M., Pistone, P., Schuch, J., Staringer, C., ECJ – Recent Developments in Direct Taxation 2008 at 251-262, (English)

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  123. (co-author G. Maisto) A European Model for Member States' Legislation on the Taxation of Controlled Foreign Subsidiaries (CFC) – in European Taxation, 10/2008 and 11/2008, 503-513 and 554-570, (English)

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  125. Outbound Investments and Interest Deduction: an Era of Fat Cap in European International Tax Law?, Lang, M. et aa. (ed.), Common Consolidated Corporate Tax Base: the Possible Content of Community Law Provisions, Linde Verlag, pp. 847-864, (English)

  126. Ups and Downs in the Case Law of the European Court of Justice and the Swinging Pendulum of Direct Taxation, in Intertax 4/2008, pp. 146-153, (English)

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  133. Tax Treaties and the Internal Market in the New European Scenario, in Intertax 2/2007, pp. 75-81, (English)

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  138. Derechos y garantías de los contribuyentes en las haciendas locales: un enfoque europeo, in Serrano, F. (ed.), El Estado Actual de los Derechos y de las Garantías de los Contribuyentes en las Haciendas Locales, Thomson-Civitas, Pamplona, 2007 at 1427-1435, (Español)

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  140. Pending Cases Filed by Italian Courts: The Porto Antico di Genova Cases, The Infringement Procedures on Outbound Flows of Dividends, in Lang, M., Schuch, J., Staringer, C. (Eds.), ECJ – Recent Developments in Direct Taxation 2007, Linde Verlag, Vienna, pp. 113-124, (English9

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  145. Wpływ prawa wspólnotowego na uregulowania wewnętrznego prawa podatkowego państw członkowskich, in Prawo i Podatki (8). (Russian)

  146. Linking up European tax treaties with social security rules, in Lang. M. (ed.), Double Taxation Conventions and Social Security Conventions. Schriftenreihe zum Internationalen Steuerrecht, Linde Verlag, 2006, at 27-35, (English)

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  150. National treatment for all non-resident EU nationals: looking beyond the D decision, in Intertax, 10/2005, pp. 412-413, (English)

  151. Sulla qualificazione di diritti ed onorari notarili come tributi ai fini della direttiva fiscale sulla raccolta di capitali, in Rivista di diritto tributario, 7-8/2005, III, 142-150, (Itailan)

  152. Time for Arbitration in International Taxation, in Intertax, 3/2005, p. 104, (English)

  153. Towards European International Tax Law, EC Tax Review 1/2005, pp. 4-9, (English)

  154. L’Irap e la giurisprudenza comunitaria in tema di imposizione del valore aggiunto alla vigilia della sentenza della Corte di Giustizia, in Dialoghi di diritto tributario, 2004/12, pp. 1745-1752, (Italian)

  155. Coerenza fiscale ed eliminazione della doppia imposizione internazionale dei dividendi, in Dialoghi di diritto tributario, 2004/11, pp. 1545-1548, (Italian)

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  157. El arbitraje como mecanismo suplementario de resolución de las controversias fiscales internacionales y el informe preliminar OCDE de 29 de julio 2004, i.c.p. in Revista de direito tributario, (Español)

  158. Autotutela tributaria ed estinzione del giudizio con condanna dell’ufficio alle spese tra soccombenza virtuale e pronunce contra legem, in Le Corti Salernitane, 3/2004, pp. 786-793, (Italian)

  159. La compatibilità con le libertà comunitarie fondamentali delle convenzioni internazionali contro la doppia imposizione con i Paesi terzi, in Rivista di diritto tributario, 6/2004, III, pp. 108-122, (Italian)

  160. The Tax Treatment of Foreign Losses: Ritter, M & S, and the Way Ahead, in European Taxation, 4-5/2004, pp. 135-142 and 218-233, (English)

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  162. Discriminazione tariffaria nell’accesso al patrimonio culturale degli enti locali e compatibilità con la normativa comunitaria, in Aedon, 2/2003 www.aedon.mulino.it, (Italian)

  163. Normativa CFC, convenzioni internazionali e diritto comunitario, in Tributi e impresa, 2/2003, www.trim.ipzs.it, (Italian)

  164. Tax treatment of foreign losses: an urgent issue for the European Court of Justice, in EC Tax Review, 2003/3, pp. 149-154, (English)

  165. Les limites à l’utilisation des informations fiscales et la protection du contribuable en droit italien, in L’année fiscale, 2003, pp. 193-213, (Français)

  166. El establecimiento permanente en la jurisprudencia del Tribunal Europeo de Justicia, in Uckmar, V., Altamirano, A.C., Taveira Tôrres, H. coord.), Impuestos sobre el comercio internacional, Buenos Aires, 2003, pp. 633-642, (Español)

  167. Reports on the 56th Congress of the International Fiscal Association held in Oslo, in Riv. Dir. Trib. Int., 2002/3, pp. 348-366, (English)

  168. Reviviscenza della potestà impositiva in base al trattato in tema di royalties corrisposte a non residenti privi di stabile organizzazione, in Rassegna tributaria, 5/2002, pp. 1748-1761, (Italian)

  169. An EU Model Tax Convention, in EC Tax Review, 2002/3, pp. 129-136, also published in AA. VV., Liber amicorum Luc Hinnekens, Bruylant, Bruxelles, 2002, pp. 437-456, (English)

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  171. Reports on the 55th Congress of the International Fiscal Association held in San Francisco, in Riv. Dir. Trib., 2002/1, IV, pp. 1-14, (English)

  172. Settlement of Tax Treaty Disputes in Italy, in Settement of Tax Treaty Disputes, Lang, M., Züger, M., (eds.), Eucotax Series n. 6, Kluwer Law International, 2002, pp. 307-355; also published as Arbitration Procedures in Tax Treaty and Community Law: a Study from an Italian Perspective, in Dir. Prat. Trib. Int. 2001/3, pp. 613-666, (English)

  173. Profili di diritto comparato, internazionale e comunitario in materia di imposta sulle successioni, in LUPI, R. (a cura di), L’imposta sulle successioni e donazioni, Collana nazionale del notariato, Giuffrè, Milan, 2001, pp. 347-389, (Italian)

  174. Analisi della giurisprudenza della Corte di Giustizia in materia di imposta sul valore aggiunto (gennaio 2000-luglio 2001), in Riv. Dir. Trib., 2001/10, III, pp. 137-164, (Italian)

  175. Il trattamento delle perdite e l’evoluzione del diritto tributario primario in materia di imposte dirette, in Riv. Dir. Trib., 2001/5, III, pp. 71-85, (Italian)

  176. The EC Model Tax Convention, in Abusive Application of International Tax Agreements, IFA Seminar Series, Kluwer Law International, 2001, (English)

  177. Federalismo fiscale: l’esperienza spagnola, in Fausto, D., Pica, F. (a cura di), Teoria e Fatti del Federalismo Fiscale, Il Mulino, Collana SVIMEZ, Bologna, 2000, pp. 389-485, (Italian)

  178. Verso il federalismo fiscale nella Unione Europea?, in Fausto, D., Pica, F. (a cura di), Teoria e Fatti del Federalismo Fiscale, Il Mulino, Collana SVIMEZ, Bologna, 2000, pp. 755-783, (Italian)

  179. Aspetti tributari del trasferimento di residenza delle persone fisiche all’estero, in Riv. Dir. Fin. Sc. Fin., 2000/3, I, pp. 240-312

  180. Il credito per le imposte pagate all’estero ed il diritto comunitario: la Corte di Giustizia non convince, in Riv. Dir. Trib., 2000/4, pp. 51-82[9],

  181. Ancora sulla compatibilità delle imposte sul capitale con l’ordinamento comunitario, in Riv. Dir. Trib., 2000/2, III, pp. 13-28, (Italian)

  182. Domestic Anti-Abuse Provisions and Tax Treaties: A Comparative Analysis between Italy and Belgium, in Riv. Dir. Trib. Int., 2000/3, pp. 101-118, (English)

  183. Precludere l’applicazione delle convenzioni bilaterali alle stabili organizzazioni di imprese residenti in un altro Paese comunitario può essere incompatibile con la libertà di stabilimento, in Riv. Dir. Trib. Int., 2000/2, pp. 164-170, (Italian)

  184. Commento alla riforma della tassazione del lavoro dipendente, introdotta dal d. lgs. 314/97, in Le Nuove Leggi Civili Commentate, 1999/1, pp. 142-186, 205-214 e 216, (Italian)

  185. L’imposta sul patrimonio netto delle società e la Corte di Giustizia, in Riv. Dir. Trib., 1999/5, III, pp. 75-99, (Italian)

  186. Centro di attività stabile e stabile organizzazione: l’IVA richiede un’evoluzione per il XXI secolo?, in Riv. Dir. Trib., 1999/1, III, pp. 12-31, (Italian)

  187. Interaction between double taxation conventions and the rulings of the ECJ on the fundamental freedoms, in Riv. Dir. Trib. Int., 1999/2, pp. 341-360, (English)

  188. L’abuso delle convenzioni internazionali, in UCKMAR, V. e AA.VV., Corso di diritto tributario internazionale, 1st edition - voll. I-II, Padua, 1999, I, pp. 483-541; 2nd edition – Padua, 2003, pp. 643-701; 3rd edition – Padua, 2005, pp. 813-872; (Italian also published in spanish as El abuso de los convenios internacionales en materia fiscal), Bogotá, 2003, voll. I-II, pp. II-101-153

  189. Fixed establishment and permanent establishment, in International VAT Monitor, 1999/3, pp. 101-106, (English)

  190. El nuevo orden comunitario de los impuestos directos, in AA.VV., Estudios en Memoria de Ramón Valdés Costa, Montevideo, Uruguay, 1999, vol. II, pp. 741-763, (Español)

  191. Stabile organizzazione ed esistenza di società figlia residente, in Dir. Prat. Trib. 1998/2, II, pp. 361-393, (Italian)

  192. Uguaglianza, discriminazione a rovescio e normativa antiabuso in ambito comunitario”, in Dir. Prat. Trib., 1998/4, III, pp. 581-622, (Italian)

  193. Presunzioni assolute, discrezionalità e principio di proporzionalità in materia tributaria secondo la Corte di Giustizia, in Riv. Dir. Trib., 1998/5, III, pp. 77-115, (Italian)

  194. Le sanzioni tributarie ed i condoni, in Revista Latinoamericana de Derecho Tributario, 1998/6, pp. 117-148, (Italian)

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  196. Il processo di armonizzazione in materia di IVA ed i limiti alla derogabilità della normativa comunitaria, in Riv. Dir. Trib., 1997/12, pp. 792-818, (Italian)

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  201.