Eduardo A. Baistrocchi

London School of Economics - Law Department

Houghton Street

London, WC2A 2AE

United Kingdom

SCHOLARLY PAPERS

12

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CITATIONS
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Top 36,292

in Total Papers Citations

5

Scholarly Papers (12)

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 2,296 (2,971)
Citation 4

Abstract:

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 1,485 (6,774)
Citation 1

Abstract:

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

3.

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 72 (149,627)

Abstract:

Tax Disputes, Institutional Instability, Transfer Pricing

4.

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 29 (84,318)

Abstract:

International Taxation, Globalisation, BRICS, Transfer Pricing

5.

Tax Treaty Dispute Resolution: The Global Evolutionary Path

E. Baistrocchi, A Global Analysis of Tax Treaty Disputes, Cambridge University Press, 2017
Posted: 03 Oct 2017
Eduardo A. Baistrocchi
London School of Economics - Law Department

Abstract:

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

6.

Tax Treaty Disputes: A Global Quantitative Analysis

E. Baistrocchi, ed., A Global Analysis of Tax Tretay Disputes, Cambridge University Press, 2017.
Posted: 02 Oct 2017
Eduardo A. Baistrocchi and Martin Hearson
London School of Economics - Law Department and London School of Economics & Political Science (LSE) - Department of International Relations

Abstract:

tax treaty disputes, tax treaty case law, international taxation

7.

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:

Transfer tricing, emerging world, trends

8.

Article 9: Associated Enterprises — Global Tax Treaty Commentaries

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

Abstract:

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

9.

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: 1 Posted: 26 Jul 2016 Last Revised: 14 Jul 2017
Eduardo A. Baistrocchi
London School of Economics - Law Department
Downloads 0 (436,031)

Abstract:

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

10.

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:

International Tax Law, Tax Treaty Disputes, Tax Treaty Shopping

11.

Transfer Pricing Dispute Resolution: The Global Evolutionary Path (1799–2011)

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: 16 Mar 2017
Eduardo A. Baistrocchi
London School of Economics - Law Department
Downloads 0 (390,462)

Abstract:

Transfer Pricing Disputes, Global Analysis

12.

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

Abstract:

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