Publikationen
Prof. Dr. Pasquale Pistone
Publikationen / Vorträge
I. Herausgeberschaften / Editorships
Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C., Szudoczky, R. (eds.) Tax Treaty Interpretation in Light of the Vienna Convention on the Law of Treaties, Wolters Kluwer 2024.
Lang, M., Pistone, P., Schuch, J., Staringer, C., Rust, A., Kofler, G., Spies, K. (eds.)Introduction to European Tax Law on Direct Taxation (8th edition), Linde 2024.
Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies K., Staringer, C., Szudoczky, R., Kuniga, I. (eds.), CJEU - Recent Developments in Value Added Tax 2023, Linde 2024.
Kofler, G., Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C., Szudoczky, R. (eds.) Crypto Assets: Tax Law and Policy, IBFD 2024.
Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C., Szudoczky, R. (eds.) Mobility of Work, IBFD 2024.
Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C., Szudoczky, R. (eds.) Anti-Abuse Rules and Tax Treaties, Wolters Kluwer 2024.
Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C., Szudoczky, R. (eds.) CJEU - Recent Developments in Direct Taxation 2023, Linde 2024.
Pistone, P., Kemmeren, E., Essers, P., Öner, C., Smit, D., Lang, M., Owens, J., Rust, A., Schuch, J., Spies K., Staringer, C., Szudoczky R. (eds.), Tax Treaty Case Law around the Globe 2023, IBFD/Linde 2024.
Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C., Szudoczky, R. (eds.) CJEU - Recent Developments in Direct Taxation 2022, Linde 2024.
Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies K., Staringer, C., Szudoczky, R., Kuniga, I. (eds.), CJEU - Recent Developments in Value Added Tax 2022, Linde 2024.
Pistone, P., Kemmeren, E., Essers, P., Stevens, S., Stevens, T., Öner, C., Lang, M., Owens, J., Rust, A., Schuch, J., Spies K., Staringer, C., Blum D. (eds.), Tax Treaty Case Law around the Globe 2022, IBFD/Linde 2023.
Kofler, G. Lang, M., Pistone, P., Rust, A., Schuch, J., Spies K., Staringer, C., Szudoczky R. (eds.), Priority Rules In Tax Treaties – The Relation Between the Different Distributive Rules in the OECD and the UN Model Convention, IBFD 2023.
Kofler, G., Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J., Spies K., Staringer, C., Szudoczky, R. (eds.), Mandatory Disclosure Rules, IBFD 2023
Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies K., Staringer, C., Kuniga, I. (eds.), CJEU - Recent Developments in Value Added Tax 2021, Linde 2023.
Kofler, G. Lang, M., Pistone, P., Rust, A., Schuch, J., Spies K., Staringer, C. (eds.), Exemption Method and Credit Method, IBFD 2022.
Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C., Storck, A. (eds.) CJEU - Recent Developments in Direct Taxation 2021, Linde 2022.
Pistone, P., Kemmeren, E., Essers, P., Smit, D., Cihat Öner, Lang, M., Owens, J., Rust, A., Schuch, J., Spies K., Staringer, C., Storck, A. (eds.), Tax Treaty Case Law around the Globe 2021, IBFD/Linde 2022.
Pistone, P., Kemmeren, E., Essers, P., Smit, D., Cihat Öner, Lang, M., Owens, J., Rust, A., Schuch, J., Staringer, C., Storck, A. (eds.), Tax Treaty Case Law around the Globe 2020, IBFD/Linde 2021.
Kofler, G., Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. (eds.), The Implementation and Lasting Effects of the Multilateral Instrument, IBFD 2021.
Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C., Storck, A. (eds.) CJEU - Recent Developments in Direct Taxation 2020, Linde 2021.
Tax Treaty Case Law Around the Globe 2020, in Kemmeren, E.C.C.M. et al. (eds.), ISBN: n/a, IBFD (forthcoming).
Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. (eds.) Taxes Covered under Article 2 of the OECD Model, IBFD 2021.
Flexible Multi-Ties Dispute Resolution in International Tax Disputes, in Jan J.P. de Goede, ISBN: 978-90-8722-xxx-x, IBFD (2020), (forthcoming).
Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C., Pillet, P. (eds.) CJEU - Recent Developments in Value Added Tax 2019. Linde 2020
Kofler, G., Krever, R., Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. (eds.) Controlled Foreign Company Legislation, IBFD 2020.
Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. (eds.), Tax Treaties and Procedural Law, IBFD 2020.
Lang, M., Pistone, P., Schuch, J., Staringer, C., Rust, A., Kofler, G., Spies, K. (eds.)Introduction to European Tax Law on Direct Taxation, Linde 2020.
Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C., Storck, A. (eds.) CJEU, Recent Developments in Direct Taxation 2019, Linde 2020.
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 2019, IBFD/Linde, 2020.
Tax Procedures, Volume 18 in the EATLP International Tax Series, ISBN: 978-90-8722-623-7, IBFD (2020).
Lang, M. et al. (incl. Pistone, P., eds.), Tax Treaty Arbitration, vol. 15 WU Vienna European and International Tax Law and Policy Series, 2020.
Pistone, P., Lang, M., Rust, A., Schuch, J., Staringer, C., Tax Treaty Entitlement, ISBN: 978-90-8722-505-6, WU-IBFD, 2019.
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).
Pistone, P. et al, Fundamentals of Taxation – An introduction to Tax Policy, Taw Law and Tax Administration, Amsterdam, IBFD, 2019
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.
Pistone, P., Laukkanen, A., De Goede, J., Special Tax Zones in the Era of International Tax Coordination, IBFD, 2019.
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.
Pistone, P., European Tax Integration: Law, Policy and Politics, Amsterdam, IBFD, 2018.
Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.) Introduction to European Tax Law on Direct Taxation, Wien, Linde 2018.
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.
Lang, M., Pistone, P., Rust, A., Schuch, J., Staringer, C., Storck, A. (eds.) CJEU - Recent Developments in Direct Taxation 2017, Wien, Linde 2018.
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.
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.
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.
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.
Lang, Michael, Pistone, Pasquale, Schuch, Josef, Staringer, Claus, Storck, Alfred, Hrsg. 2014. Dependent Agents as Permanent Establishments. Vienna: Linde Verlag
Pistone, Pasquale, Hrsg. 2014. ECJ - recent developments in direct taxation 2013
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
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
Lang, Michael, Pistone, Pasquale, Schuch, Josef, Staringer, Claus, Storck, Alfred, Hrsg. 2013. ECJ Recent Developments in Direct Taxation 2012 (Hrsg). Wien: Linde
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
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
Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck A. (eds.), Beneficial Ownership: Recent Trends, 2013, ISBN: 978-90-8722-200-0
Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), Tax Rules in Non-tax Agreements, IBFD Publications, Amsterdam, 2012, 978-90-8722-147-8
Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), Horizontal tax coordination, IBFD Publications, Amsterdam, 2012, ISBN 978-90-8722-155-3
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
Lang, Michael, Pistone, Pasquale, Schuch, Josef, Staringer, Claus, Storck, Alfred, (eds.), Tax treaty case law around the globe, Linde Verlag and IBFD, Wien, 2012
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
Danon, R., Gutmann, D., Oberson, X., Pistone, P. (coords.), Commentaire au Modèle OCDE, Helbing Lichtenhahn, 2011, (Français)
Lang, M., et. aa., Tax Treaty Case Law around the Globe, Linde Verlag and Kluwer Law International, 2011, ISBN 978-3-7073-1935, (English)
Antonelli V., D’Alessio R., Pistone P., Summa fiscale 2011, Ed. Il Sole 24 Ore, 2011 (Italian)
Kofler, G., Maduro, M., Pistone, P. (eds.), Taxation and Human Rights in Europe and the World, IBFD Amsterdam, 2011, (English)
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)
Lang, M., Pistone, P., Schuch, J., Staringer, C., Zagler, M. (eds.), Tax Treaties: Building Bridges between Law and Economics, IBFD Publications 2010, (English)
Lang, M., Pistone, P., Schuch, J., Staringer, C., ECJ – Recent Developments in Direct Taxation 2010, Linde Verlag, 2010, (English)
Antonelli V., D’Alessio R., Pistone P., Summa Tuir 2010, Ed. Il Sole 24 Ore, 2010, (Italian)
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)
Antonelli V., D’Alessio R., Pistone P., Summa Fiscale 2010, Ed. Il Sole 24 Ore, 2010, (Italian)
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)
Antonelli V., D’Alessio R., Pistone P., Summa Fiscale, Ed. Il Sole 24 Ore, 2009, (Italian)
Introduction to European Tax Law on Direct Taxation (mit Michael Lang, Josef Schuch und Claus Staringer), 2. Aufl., Wien 2010, (English)
Lang, M., Pistone, P., Schuch, J., Staringer, C., ECJ – Recent Developments in Direct Taxation, Linde Verlag, 2009, (ISBN: 978-3-7073-1697-1), (English)
Pistone, P. (ed.), Legal Remedies in European Tax Law (ISBN: 978-90-8722-065-5), GREIT Seminar Series, IBFD Publications, 2009, xxii-572, (English)
Antonelli V., D’Alessio R., Pistone P., Summa Fiscale 2009 (ISBN: 8832472147), Ed. Il Sole 24 Ore, 2009, (Italian)
Lang, M., Pistone, P., Schuch, J., Staringer, C., EU Tax (ISBN: 978-3-7073-1322-2), Linde Verlag, 2008, pp. 1-556
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
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
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)
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)
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)
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)
Lang, M., Pistone, P., Schuch, J., Staringer, C., EU Tax (ISBN: 978-3-7073-1322-2), Linde Verlag, 2008, pp. 1-556, (English)
Lang, M., Pistone, P., The EU and third countries (ISBN: 9041126651), Linde Verlag and Kluwer Law International, 2007, pp. 1-1072, (English)
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
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)
Pistone, P., Taveira Tôrres, H. (eds.), Homenaje latino-americano a Victor Uckmar, ISBN: 950-569-245-5, Depalma, Buenos Aires, 2005, pp. 1-983
II. Monographien / Monographs
Pistone, P., Diritto Tributario Europeo, II ed., ISBN: 9788892136458, Giappichelli, 2020, pp. 368.
Pistone, P., Diritto Tributario Internazionale, ISBN: 978-88-9211109-7, G. Giappichelli, II edition, 2019, pp. XXII-332.
The Impact of Community Law on Tax Treaties: Issues and Solutions, Eucotax Series n. 4, Kluwer Law International, 2002, pp. XVI-40, (English)
Abuso del diritto ed elusione fiscale, Series “Il diritto tributario”, vol. LXXXV, Cedam, 1996, pp. XIV-360, (English)
III. Aufsätze und Urteilsanmerkungen / Articles and notes
A Constructive Criticism on Turnover Taxes, in Kukulski et al, Liber amicorum Wlodzimierz Nykiel, 2023, forthcoming.
Improving Taxpayers’ Rights in the Settlement of Cross-Border Tax Disputes (with Philip Baker), in Maisto (ed), Dispute Resolutions under Tax Treaties and Beyond, IBFD, forthcoming.
The Relationship between the Different Distributive Rules for Employment Income (with Stefanie Stöcklinger) in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), Priority Rules in Tax Treaties, IBFD.
The Relation between Article 15 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention (with Stefanie Stöcklinger) in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), Priority Rules in Tax Treaties, IBFD, forthcoming.
The Relation between Article 16 OECD Model and the Other Distributive Rules of the OECD and the UN Model Convention (with Siddhesh Rao, Jürgen Romstorfer), in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), Priority Rules in Tax Treaties, IBFD.
Preface-Frans Vanistendael’s Legacy for the Future of European and International Tax Law, WTJ 2023, forthcoming.
Prefacio: Un derecho tributario internacional justo, global e inclusivo, in Plazas Vega, M., Derecho tributario internacional y supranacional [International and supranational tax law], Tirant lo blanch, 47, 2023.
Preface, in Plazas Vega (ed), Derecho tributario internacional y supranacional, Tirant lo blanch, 2023, 47.
Preface, in Bertazza (ed), Derechos y garantías de los contribuyentes [Rights and guarantees of taxpayers], Thomson Reuters/La Ley, 2023, LV.
Article 15: Income from Employment, Update of Chapter, in Pistone (ed), Global Tax Treaty Commentaries, 2023.
Article 16: Director Fees, Update of Chapter, in Pistone (ed), Global Tax Treaty Commentaries, 2023.
Articles 19(1), 19(3) and 28: Government Service and Members of Diplomatic Missions and Consular Posts (with Joanna Wheeler), in Pistone (ed), Global Tax Treaty Commentaries, 2023.
Third-Party Liability for the Payment of Taxes and Their Fundamental Rights (with Philip Baker, Katerina Perrou), WTJ 2023, 85.
The Fundamental Right to Fair and Equitable Treatment in the Cross-Border Recovery of Taxes within the EU: A Need for a Common Minimum Standard (with Ivan Lazarov), WTJ 2023, 119.
Tax Sparing (with Belisa Ferreira Liotti), in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), Exemption Method and Credit Method, 2022, 211.
National Report Italy: Tiziano Ferro v. Agenzia delle entrate – Language (and Conceptual) Discrepancy? (with Sergio Messina), in Kemmeren/Essers/Smit/Öner/Lang/Owens/Pistone/Rust/Schuch/Spies/Staringer/Storck (eds), Tax Treaty Case Law around the Globe 2021, 2022, 35.
Coordination of Tax Laws and Tax Policies in the EU (with Rita Szudoczky), in Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer (eds), Introduction to European Tax Law on Direct Taxation, Seventh Edition, 2022, 39.
La qualité de la legislation fiscal en Italie, in Ricou (ed), Regards croisés sur la qualité de la legislation, 2022, 229.
EU Law and Tax Nexus in Changing Times, in Traversa (ed), Tax Nexus and Jurisdiction in International and EU Law, 2022, 193.
Chapter 8 Tax Sparing (together with Ferreira Liotti, B. in Kofler, G., Lang, L., Rust, A., Pistone, P., Schuch, J., Spieß, K., Staringer, C. (eds.), Exemption Method and Credit Method, ISBN: 978-90-8722-799-9, IBFD, (2021), pages 211-261.
The Way Ahead: Policy Consistency and Sustainability of the GLoBE Proposal (together with Turina, A.), in Perdelwitz, A., Turina, A. (eds.), Global Minimum Taxation? An Analysis of the Global Anti-Base Erosion Initiative, ISBN: 978-90-8722-674-9, IBFD, (2021), pages 415-436.
Digital taxes and Article 2 OECD Model Convention 2017 (with Ullmann, A.), in Kofler, G., et al. (eds.), Taxes Covered under Article 2 of the OECD Model, ISBN: 978-90-8722-671-8, WU Series Vol. 19, WU Vienna, (2021), pages 167-199.
Sulla compatibilità dell’imposte settoriali sul fatturato con il diritto dell’Unione Europea, in Diritto e Pratica Tributaria Internazionale, 2-2020, (forthcoming).
Diritto internazionale pubblico e diritto tributario (with Juliane Kokott, Robin Miller), in Diritto e Pratica Tributaria Internazionale, 2-2020, (forthcoming).
The Flexible Multi-Ties Dispute Resolution Framework and Our Final Conclusions and Recommendations, in Jan J.P. de Goede, Flexible Multi-Tier Dispute Resolution in International Tax Disputes, IBFD, (2021), pages 483-521.
Use of GAAR for Application of the Beneficial Ownership Test, in Butani, M., Jain, T., GAAR: The final tax frontier?, ISBN: 978-93-90529-94-0, Thomson Reuters,Wolters Kluwer India, (2021), pages 727-747.
Arbitration Procedure and the Implementation of Arbitral Awards in Domestic Law (with Papulova, A.), in Lang, M., Rust, A., Schuch, J., Staringer, C. (eds.), Tax Treaties and Procedural Law, IBFD, (2021), pages 177-206.
Völkerrecht und Steuerrecht – Das Project der International Law Association zum Internationalen Steuerrecht – Phase 1: Die Rechte der Steuerpflichtigen (with Juliane Kokott, Robin Miller), In Steuer und Wirtschaft, issue 3/2020, 2020, 193-211.
European solidarity requires EU taxes (with Frans Vanistendael, Gianluigi Bizioli, Irene Burgers, Alfredo García Prats, Daniel Gutmann, Peter Essers, Werner Haslehner, Georg Kofler, Hanno Kube, Adolfo Martín Jiménez, Ekkehart Reimer, Edoardo Traversa), in Tax Notes International, (also published in European newspapers on April 23 in Dutch, French, German, Italian, Polish and Spanish), IBFD, 2020, 577-578.
Taxation of Employment, in Brauner (eds.), Research Handbook International Tax Law, ISBN: 978-1-78811-083-9, Elgar, (2020), 65-77.
General Report (with Nevia Čičin-Šain), in Lang/Owens/Pistone/Rust/Schuch/Staringer (eds), The Implementation and Lasting Effects of the Multilateral Instrument, forthcoming.
Pistone, P., Nogueira, J., Andrade, B., Turina, A., The OECD Public Consultation Document “Secretariat Proposal for a ‘Unified Approach’ under Pillar One”: An Assessment, ISSN 2352-9202, Volume 74, Bull. Intl. Taxn, No. 1, IBFD, 2020, pp. 14-27.
Pistone, P., Nogueira, J., Andrade, B., Turina, A., The OECD Public Consultation Document “Global Anti-Base Eros
ion (GloBE) Proposal – Pillar Two”: An Assessment, ISSN: 2352-9202, Volume 74, Bull. Intl. Taxn, No. 2, IBFD, 2020, pp. 62-75.
General Report in Lang (eds), Tax Treaty Arbitration, vol. 15 WU Vienna European and International Tax Law and Policy Series, IBFD, (2020), 1-35.
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.
Report, in Pistone, Tax Procedures – General Report, EATLP Madrid Congress 2019, 3.
Chapter 9: Permanent Establishment and the Digital Economy, in Maisto (ed), New Trends in the Definition of Permanent Establishment, forthcoming.
Pistone, P., Preface, in Lindenberg Schoueri, P., Conflicts of international legal frameworks in the area of Harmful Tax Competition: the Modified Nexus Approach, in WU Vienna European and International Tax Law and Policy Series, IBFD, 2020, forthcoming.
Chapter, in Valente/Raventós-Calvo/Van Thiel (eds), CFE Tax Advisers Europe 60th Anniversary Book – Liber Amicorum, forthcoming.
Chapter 14 – Abuse of Companies and the Prohibition of Abusive Tax Practices, in Birkmose/Engsig Sorensen, Abuse of companies in tax law, forthcoming.
Pistone, P., A Plea for Qualified Majority Voting and the Ordinary Legislative Procedure in European Taw Law, CFE Tax Advisers Europe – 60th Anniversary Liber Amicorum, ISBN: 978-90-8722-555-1, IBFD, 2019, pp. 11-34.
Book Chapter, Pistone, P., (co-author Dourado, A.P.), Arbitrating Cross-Border Tax Disputes in Line with European Union Law: Issues and Solutions in Monsenego, J. Bjuvberg, J. et al. (eds.), International Taxation in a Changing Landscape – Liber Amicorum in Honour of Bertil Wiman, ISBN: 978-90-411-9234-9, Wolters Kluwer, pp. 57-69.
Pistone, P., General Report, in Lang, M. et al. (incl. Pistone, P., eds.), Tax Treaty Arbitration, vol. 15 WU Vienna European and International Tax Law and Policy Series, ISBN: 978-90-8722-614-5 (print), 978-90-8722-615-2 (eBook, ePub), 978-90-8722-616-9 (eBook, PDF), IBFD, 2020, pp. 1-35.
Preface, in Lindenberg Schoueri (ed), European and International Tax Law and Policy Series, forthcoming.
Chapter 5: Tax Policy and Special Tax Zones, in Pistone/De Goede/Laukkanen, Special Tax Zones in the Era of International Tax Coordination, forthcoming.
Book Chapter, Pistone, P., Main Findings on Special Tax Zones, (co-author De Goede, J.), in Laukkanen, A., Pistone, P., De Goede (eds.), Special Tax Zones in the Era of International Tax Coordination, IBFD, ISBN: 978-90-8722-549-0, 2019, pp. 561-573.
Article 15: Income from Employment, in Vann, Global Tax Treaty Commentaries – Online Commentary.
Article 16: Directors’ Fees, in Vann, Global Tax Treaty Commentaries – Online Commentary.
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.
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.
Chapter 9: Entitlement to Protection against Discriminatory Taxation (with Clement Migai), in Lang/Pistone/Rust/Schuch/Staringer (eds), Tax Treaty Entitlement, 2019, 227.
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.
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.
Chapter xx, Special Tax Zones in the Era of International Tax Coordination (co-authors De Goede, J., Laukkanen, A), forthcoming, IBFD, 2019.
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.
I limiti esterni alla sovranità tributaria statale nell’era del diritto globale, in Glendi/Corasaniti/Corrado Oliva/de' Capitani di Vimercate (eds), Per un nuovo ordinamento tributario, "Il diritto tributario", 2019, 655.
General Report, in Lang, M. et aa., The relationship between taxation and bilateral investment agreements, IBFD Publications, 2016, forthcoming
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.
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
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
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
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
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
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
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
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
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
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
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
Ways to tackle cross-border tax obstacles facing individuals within the EU, Report of the Expert Group, European Commission, March 2016
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
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
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
Chapter 16: Directors’ fees, IBFD Online collection of Global Tax Treaty Commentaries, April 2016
Article 19-28: Government Service, IBFD Online collection of Global Tax Treaty Commentaries, September 2016
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
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
Article 15: Income from employment, IBFD Online collection of Global Tax Treaty Commentaries, November 2015
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
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
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
EU-Recht, das BEPS-Projekt und der globale Rahmen für einen transparenten Steuerwettbewerb, in Archiv fuer Schweizerisches Abgaberecht, 2015
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
Chapter 1: Introduction. In: BRICS and the Emergence of International Tax Coordination, Hrsg. Yariv Brauner, Pasquale Pistone, 3-14. Amsterdam: IBFD, 2015
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
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
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
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
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
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
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
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
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
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
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
Exchange of Information and Rubik Agreements: the Perspective of an EU Academic, in Bulletin for International Taxation, 4-5/2013, pp. 216-225
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
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
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
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
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
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
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
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
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
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
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
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.
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
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)
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
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.
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
Smart Tax Competition and the Geographical Boundaries of Taxing Jurisdictions: Countering Selective Advantages Amidst Disparities, 2/2012, 40 Intertax, pp. 85–91
The Growing Importance of the Prohibition of State Aids in Tax Matters, 2/2012, 40 Intertax, pp. 84-85
Paolini, D., Pulina, G., Pistone, P., Zagler, M., Tax treaties and the allocation of taxing rights with developing countries, CORE Discussion Papers, Université Catholique de Louvain, Center for Operations Research and Econometrics (CORE), available on http://econpapers.repec.org/scripts/redir.pf?u=http%3A%2F%2Fuclouvain.be%2Fcps%2Fucl%2Fdoc%2Fcore%2Fdocuments%2Fcoredp2011_42web.pdf;h=repec:cor:louvco:2011042
The Requirements of the EU Internal Market: Steering the Development of Direct Taxes towards a Fair Mix of Positive and Negative Integration, in Lang / Pistone / Schuch / Staringer (eds.), Horizontal Tax Coordination within the EU and within States, IBFD Publications, Amsterdam, 2012, pp. 331-348.
Tax treaties and the allocation of taxing rights with developing countries, (co-authored with Paolini, D., Pistone, P., Pulina, G., Zagler, M.), 2012, (English), pp. 1-25
Italy: The 3D I Case and Appeal Procedures on State Aids in Tax Matters, in Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), ECJ – Recent Developments in Direct Taxation 2011, Linde Verlag, 2011, pp. 151-171, (English)
Waiving Bank Secrecy and Exchanging Tax Information in Cross-Border Situations: the Austrian Way to Global Fiscal Transparency, in Financial Crisis and Single Market, Salvini, L., Melis, G., (eds.), 2012, Pages 169 ss., (English)
Italy: Construction and dependent agency PE, in Lang, M. et aa. (eds.), Tax treaty case law from around the world, Kluwer Law International, pp. 113-120, (English)
Summa fiscale 2011 (author of selected chapters), co-editors Antonelli, V., D’Alessio, R., Pistone, P., Il Sole 24 Ore, Milan, (Italian)
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)
Retroactivity in European Tax Law, in Yalti, B. (ed.), Non-Retroactivity in Tax Law, Istanbul, 2011, Beta, Istanbul (Turkey), (English,Turkish and Español)
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)
Enterprise, Business and Business Profits in European Tax Law, in Maisto, G. (ed.) European, Business and Business Profits, IBFD Publications, pp. 3-22, (English)
Pluralismo giuridico ed interpretazione della norma tributaria. In: Dal diritto finanziario al diritto tributario. Studi in Onore di Andrea Amatucci, Hrsg. AA.VV., I-231-I-263. Neapel-Bogota: Jovene editore, 2011, (Italian)
Commentario agli Articoli 8, 8bis e 9 del DPR 633/1972 – Imposta sul valore aggiunto, in Marongiu, G. (et aa.), Commentario alle imposte indirette, Cedam Padua, 2011, pp. 96-121, (Italian)
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)
Double taxation: selected issues of compatibility with European law, multilateral tax treaties and CCCTB, in Rust, A. (ed.), Double burdens within the European Union, Kluwer Law International, Series on international taxation, 2011, pp. 187-210, (English)
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)
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)
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)
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)
The Impact of ECJ Case Law on National Taxation, in Bulletin for International Taxation, 8-9/2010, pp. 412-428, (English)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
Гармонизация в сфере налогообложения в интеграционных образованиях (на примере ЕС): постановка проблемы, Международное налоговое право и региональная экономическая интеграция / Под ред. проф. Д.В.Винницкого. Екатеринбург – Санкт-Петербург, pp. .336-339, (Russian)
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)
Intertax initiates Publication of Optional Double Blind Peer-Reviewed Articles, in Intertax (ISSN: 0165-2826), n. 1/2009, pp. 2-3. (English)
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)
Il divieto di abuso come principio del diritto tributario comunitario e la sua influenza sulla giurisprudenza tributaria nazionale, In: MAISTO G.. Elusione ed abuso del diritto tributario, in Quaderni della Rivista di diritto tributario (ISBN: 88-14-14558-X), Giuffré, Milan, pp. 281-308, (Español)
Residence of companies for tax purposes and European tax law, in Maisto G., Residence of Companies under Tax Treaties and EC Law (ISBN: 978-90-822-056-3), IBFD Publications, EC and International Tax Law Series volume 5, pp. 183-194, (English)
Soft tax coordination: a suitable path for the OECD and the EU to address the challenges of international double (non-)taxation in VAT/GST systems, in Lang, M.et aa.(eds.), Value Added Tax and Direct Taxation – Similarities and Differences, IBFD Publications, Amsterdam (ISBN: 9789087220600), pp. 1161-1170, (English)
Summa fiscale 2009 (ISBN: 8832472147), Ed. Il Sole 24 Ore, 2009, cap. I “Le imposte” (1000-1034; 1145-1184); cap. V “Redditi da lavoro dipendente” (5000-5595; 5755-5780), Ed. Il Sole 24 Ore, 2009, pp. 3-8; 19-24; 214-240; 252-253, (Italian)
Council Resolution on the coordination of taxation in case of the transfer of an economic activity. EU Council, in Highlights & Insights on European Taxation (ISSN: 1876-0665), Kluwer and Wolters Kluwer Business, 1/2009, pp. 84-88, (English)
Tax Science-Fiction: wie sich das Europäische internationale Steuerrecht in den nächsten Jahrzehnten entwickeln könnte, in Rädler, A.J. (hrsg.), Tax Science Fiction. Wie sieht unser Steuerrecht in 25 Jahren aus?, C.H.Beck, 2008, at 28-40, (Deutsch)
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)
(co-author G. Maisto) Modello Europeo per le legislazioni degli Stati membri in materia di imposizione fiscale delle società controllate estere (CFC), in Rivista di diritto tributario 11-2008, V, 191-228, (Italian)
(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)
Tratados fiscales internacionales y soft law, in García Novoa, C., Hoyos, C. (eds.), El tributo y su aplicación: perspectivas para el siglo XXI, Marcial Pons, Buenos Aires, 2008, pp. 1197-1208, (Español)
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)
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)
Article 19 OECD MTC: do we still need a different allocation of taxing powers for income from government services?, in 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, pp. 311-324, (English)
Interpretation of Direct Taxation Issues by the ECJ – The Meaning and Scope of the Acte Clair Doctrine, in Dourado, A.P. (ed.), The Meaning and Scope of the Acte Clair Doctrine, 223-274, (English)
European Direct Tax Law: quo vadis?, in Accounting and Taxation & Assessment of ECJ Case Law, IBFD Publications, pp. 99-112, (English)
The need for tax clarity and the application of the acte clair doctrine to direct taxes, in Intertax, 2007/10, pp. 534-536 25. Limitation-on-benefits clauses are clearly different from most-favoured-nation clauses: Test claimants in Class IV of the ACT Group Litigation , in British Tax Review, 2007/4, pp. 363-365, (English)
Limitation-on-benefits clauses are clearly different from most-favoured-nation clauses: Test claimants in Class IV of the ACT Group Litigation , in British Tax Review, 2007/4, pp. 363-365, (English)
Expected and Unexpected Developments of European Integration in the Field of Direct Taxes, in Intertax 2/2007, pp. 70-74, (English)
Tax Treaties and the Internal Market in the New European Scenario, in Intertax 2/2007, pp. 75-81, (English)
L’elusione fiscale come abuso del diritto: certezza giuridica oltre le imprecisioni terminologiche della Corte di Giustizia Europea in tema di IVA, in Rivista di diritto tributario, 2007/1, IV, pp. 17-26, (Italian)
Italy, in Brokelind, C. (ed.), Towards a Homogeneous EC Direct Tax Law, IBFD Publications, 2007, pp. 325-339, (English)
General Report, EU and third countries, in Lang, M., Pistone, P. (eds.), EU and third countries, Linde Verlag and Kluwer Law International, 2007, pp. 1-55, (English)
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Time for Arbitration in International Taxation, in Intertax, 3/2005, p. 104, (English)
Towards European International Tax Law, EC Tax Review 1/2005, pp. 4-9, (English)
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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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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)
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)
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)
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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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)
Normativa CFC, convenzioni internazionali e diritto comunitario, in Tributi e impresa, 2/2003, www.trim.ipzs.it, (Italian)
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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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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)
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)
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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)
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)
The EC Model Tax Convention, in Abusive Application of International Tax Agreements, IFA Seminar Series, Kluwer Law International, 2001, (English)
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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],
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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)
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)
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)
L’imposta sul patrimonio netto delle società e la Corte di Giustizia, in Riv. Dir. Trib., 1999/5, III, pp. 75-99, (Italian)
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)
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)
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Fixed establishment and permanent establishment, in International VAT Monitor, 1999/3, pp. 101-106, (English)
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)
Stabile organizzazione ed esistenza di società figlia residente, in Dir. Prat. Trib. 1998/2, II, pp. 361-393, (Italian)
Uguaglianza, discriminazione a rovescio e normativa antiabuso in ambito comunitario”, in Dir. Prat. Trib., 1998/4, III, pp. 581-622, (Italian)
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)
Le sanzioni tributarie ed i condoni, in Revista Latinoamericana de Derecho Tributario, 1998/6, pp. 117-148, (Italian)
Le disposizioni antielusive nell’ordinamento tributario tedesco, in Dir. Prat. Trib., 1997/1, III, pp. 62-79, (Italian)
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)
La figura del responsabile tributario en los sistemas jurídicos tributarios alemán, español e italiano, in AA.VV., Sujetos pasivos y responsables tributarios, Madrid, 1997, pp. 599-627,
La imposición de las rentas de las empresas en los procesos de integración, in Derecho Tributario, may 1997, pp. 291-314 e 320-341
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Autonomia finanziaria locale e potere impositivo dopo la riforma operata dalla legge 8 giugno 1990, n. 142, in Quaderni del Dipartimento di Scienze Economiche dell’Università di Salerno, n. 9, 1992, pp. 103-116 (Italian)