Eduardo A. Baistrocchi

London School of Economics - Law School

Houghton Street

London, WC2A 2AE

United Kingdom

SCHOLARLY PAPERS

15

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8,690

SSRN CITATIONS
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Top 43,549

in Total Papers Citations

1

CROSSREF CITATIONS

15

Scholarly Papers (15)

1.

The Use and Interpretation of Tax Treaties in the Emerging World: Theory and Implications

British Tax Review, No. 4, 2008
Number of pages: 41 Posted: 26 Sep 2008
Eduardo A. Baistrocchi
London School of Economics - Law School
Downloads 3,839 (3,808)

Abstract:

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International Taxation, Transfer Pricing, Tax Treaty Abuse, Tax Treaty Interpretation, Assymetric Tax Treaty Network

2.

The Transfer Pricing Problem: A Global Proposal for Simplification

Tax Lawyer, Summer 2006
Number of pages: 40 Posted: 03 Oct 2008
Eduardo A. Baistrocchi
London School of Economics - Law School
Downloads 2,116 (10,130)
Citation 1

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Transfer pricing, developed countries, developing countries, advance pricing agreements, formulary apportionment, consolidated base taxation

3.

The International Tax Regime and the BRIC World: Elements for a Theory

Oxford J Legal Studies, May 2013
Number of pages: 34 Posted: 07 Oct 2013 Last Revised: 11 Jun 2021
Eduardo A. Baistrocchi
London School of Economics - Law School
Downloads 1,061 (29,140)

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International Taxation, Globalisation, BRICS, Transfer Pricing

The International Tax Regime and Global Power Shifts

Virginia Tax Review, Vol. 20, No. 2, 2021, LSE Legal Studies Working Paper No. 20/2020
Number of pages: 123 Posted: 09 Dec 2020 Last Revised: 17 May 2021
Eduardo A. Baistrocchi
London School of Economics - Law School
Downloads 468 (85,390)

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The International Tax Regime and Global Power Shifts

Virginia Tax Review, Vol. 40, No. 02, Forthcoming
Posted: 15 Nov 2020
Eduardo A. Baistrocchi
London School of Economics - Law School

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International tax system, international tax regime, taxation of multinationals, digital taxation, dynamics of hegemonic orders, Gold Standard, Bretton Woods, League of Nations, OECD, United Nations, Australia, China, India, United Kingdom, United States

5.

Tax Disputes Under Institutional Instability: Theory and Implications

Modern Law Review (2012), Volume 75, Issue 4, 547-577
Number of pages: 32 Posted: 06 Oct 2013 Last Revised: 11 Jun 2021
Eduardo A. Baistrocchi
London School of Economics - Law School
Downloads 306 (138,029)

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Tax Disputes, Institutional Instability, Transfer Pricing

6.

Transfer Pricing Dispute Resolution: The Global Evolutionary Path

Eduardo A Baistrocchi and Ian Roxan (eds), Resolving Transfer Pricing Disputes: A Global Analysis (Cambridge University Press 2012)
Number of pages: 49 Posted: 10 Oct 2013 Last Revised: 09 Aug 2018
Eduardo A. Baistrocchi
London School of Economics - Law School
Downloads 281 (150,727)

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Transfer Pricing Disputes, Global Analysis

7.

Patterns of Tax Treaty Disputes: A Global Taxonomy

in E. Baistrocchi (Ed), a Global Analysis of Tax Treaty Disputes (Cambridge University Press, 2017) (Forthcoming)
Number of pages: 106 Posted: 26 Jul 2016 Last Revised: 06 Aug 2018
Eduardo A. Baistrocchi
London School of Economics - Law School
Downloads 234 (180,527)

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Tax Treaty Disputes, International Tax Regime, International Tax Law, Beneficial Owner, Tax Treaty Shopping

8.

Tax Treaty Disputes: A Global Quantitative Analysis

E. Baistrocchi, ed., A Global Analysis of Tax Treaty Disputes, Cambridge University Press, 2017.
Number of pages: 35 Posted: 02 Oct 2017 Last Revised: 27 Jun 2018
Eduardo A. Baistrocchi and Martin Hearson
London School of Economics - Law School and London School of Economics & Political Science (LSE) - Department of International Relations
Downloads 211 (199,020)

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tax treaty disputes, tax treaty case law, international taxation

9.

Transfer Pricing Disputes in Argentina

E. Baistrocchi and I. Roxan (eds.), Resolving Transfer Pricing Disputes: A Global Analysis (Cambridge: Cambridge University Press, 2012), 669-727.
Number of pages: 59 Posted: 16 Aug 2018
Eduardo A. Baistrocchi
London School of Economics - Law School
Downloads 64 (463,020)

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transfer pricing disputes, emerging world, trends, Argentina

10.

Global Tax Hubs: Theory and Evidence

Number of pages: 69 Posted: 27 Apr 2022
Eduardo A. Baistrocchi
London School of Economics - Law School
Downloads 60 (481,843)

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Global Tax Hubs, Investments Hubs, International Taxation, International Tax Regime, Tax Treaty Disputes, Pillar Two, Network Market, two-sided platform, OECD Model, Transfer Pricing, Tax Treaty Disputes, Oligopolies, Low-Tax Jurisdictions

11.

Tax Treaty Dispute Resolution: The Global Evolutionary Path

E. Baistrocchi, A Global Analysis of Tax Treaty Disputes, Cambridge University Press, 2017
Number of pages: 39 Posted: 03 Oct 2017 Last Revised: 09 Aug 2018
Eduardo A. Baistrocchi
London School of Economics - Law School
Downloads 50 (518,697)

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tax treaty case law, international taxation, beneficial owner, tax treaty shopping

12.

Branch Report on Argentina

Cahiers de Droit Fiscal International, Volume 102 B: The Future of Transfer Pricing, 91-110, International Fiscal Association, 2017 Rio de Janeiro Congress.
Posted: 14 Sep 2017
Eduardo A. Baistrocchi
London School of Economics - Law School

Abstract:

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Transfer tricing, emerging world, trends

13.

Article 9: Associated Enterprises — Global Tax Treaty Commentaries

Global Tax Treaty Commentaries, International Bureau of Fiscal Documentation, 2018
Posted: 03 Aug 2017 Last Revised: 07 Oct 2018
Eduardo A. Baistrocchi
London School of Economics - Law School

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International taxation, associated enterprises, transfer pricing, global evolution, OECD Model, Article 9

14.

A Global Analysis of Tax Treaty Disputes (Cambridge University Press)

Eduardo Baistrocchi (ed), A Global Analysis of Tax Treaty Disputes (Cambridge University Press, 2017 Forthcoming)
Posted: 22 Jul 2016
Eduardo A. Baistrocchi
London School of Economics - Law School

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International Tax Law, Tax Treaty Disputes, Tax Treaty Shopping

15.

The Arm's Length Standard in the 21st Century: A Proposal for Both Developed and Developing Countries

Tax Notes International, pp. 241-255, October 18, 2004
Posted: 25 Oct 2004
Eduardo A. Baistrocchi
London School of Economics - Law School

Abstract:

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Transfer pricing, arm's lenght standard, developed countries, developing countries, United States, Argentina