Eduardo A. Baistrocchi

London School of Economics - Law Department

Houghton Street

London, WC2A 2AE

United Kingdom

SCHOLARLY PAPERS

13

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CITATIONS
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SSRN RANKINGS

Top 36,110

in Total Papers Citations

5

Scholarly Papers (13)

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 Department
Downloads 3,293 (3,006)
Citation 4

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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 Department
Downloads 1,968 (7,217)
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: 03 Jun 2015
Eduardo A. Baistrocchi
London School of Economics - Law Department
Downloads 584 (44,458)

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International Taxation, Globalisation, BRICS, Transfer Pricing

4.

Tax Disputes Under Institutional Instability: Theory and Implications

Modern Law Review (2012), Volume 75, Issue 4, 547-577
Number of pages: 51 Posted: 06 Oct 2013
Eduardo A. Baistrocchi
London School of Economics - Law Department
Downloads 226 (132,224)

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Tax Disputes, Institutional Instability, Transfer Pricing

5.

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 Department
Downloads 107 (247,674)

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Transfer Pricing Disputes, Global Analysis

6.

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 Department
Downloads 101 (257,786)

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

7.

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 Department and London School of Economics & Political Science (LSE) - Department of International Relations
Downloads 57 (357,734)

Abstract:

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tax treaty disputes, tax treaty case law, international taxation

8.

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 Department
Downloads 18 (521,054)

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transfer pricing disputes, emerging world, trends, Argentina

9.

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 Department
Downloads 16 (532,417)

Abstract:

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

10.

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 Department

Abstract:

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Transfer tricing, emerging world, trends

11.

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 Department

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

12.

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 Department

Abstract:

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International Tax Law, Tax Treaty Disputes, Tax Treaty Shopping

13.

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 Department

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