Eduardo A. Baistrocchi

London School of Economics - Law School

Houghton Street

London, WC2A 2AE

United Kingdom

  • London School of Economics - Law School

SCHOLARLY PAPERS

23

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Ideas:
“  I'm currently working on a positive theory of international taxation (1923-2021).  ”

  • London School of Economics - Law School

Scholarly Papers (23)

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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 4,075 (5,069)
Citation 1

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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 2,193 (13,708)
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 1,176 (35,314)

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International Taxation, Globalisation, BRICS, Transfer Pricing

4.

Global Tax Hubs

Florida Tax Review, (Spring 2024) Forthcoming , LSE Legal Studies Working Paper No. 28/2023
Number of pages: 51 Posted: 13 Dec 2023
Eduardo A. Baistrocchi
London School of Economics - Law School
Downloads 528 (103,376)

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Stateless Income, tax treaty disputes, international taxation, Pillar Two, matchmaking service, two-sided platform, competition between compatible standards, network markets, Uber, investment hubs, tax hubs, tax havens, offshore finance, Coase theorem, multihoming,

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 School
Downloads 448 (125,319)

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Transfer Pricing Disputes, Global Analysis

6.

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 379 (151,773)

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Tax Disputes, Institutional Instability, Transfer Pricing

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 319 (182,984)

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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 306 (191,238)

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tax treaty disputes, tax treaty case law, international taxation

9.

The International Tax Regime and Global Power Shifts

Virginia Tax Review, Vol. 40, No. 02, 2021, LSE Legal Studies Working Paper No. 20/2020
Number of pages: 122 Posted: 15 Nov 2020 Last Revised: 15 Feb 2024
Eduardo A. Baistrocchi
London School of Economics - Law School
Downloads 142 (389,697)
Citation 1

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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

10.

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 122 (438,280)

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

11.

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 113 (464,285)

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transfer pricing disputes, emerging world, trends, Argentina

12.

The Structure of the Asymmetric Tax Treaty Network: Theory and Implications

Number of pages: 43 Posted: 23 Dec 2022
Eduardo A. Baistrocchi
London School of Economics - Law School
Downloads 43 (783,061)

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international taxation, tax treaty law, asymmetric tax treaty law

13.

International Taxation, the G-7, and India: A Proposal

Tax Notes International, October 30, 2023, p. 653-660.
Number of pages: 9 Posted: 14 Nov 2023 Last Revised: 29 Nov 2023
Eduardo A. Baistrocchi
London School of Economics - Law School
Downloads 35 (843,347)

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International taxation, world economy, trilemma, standarization agreements, United Nations, BRICS, G7, G20, African Union, Mercosur.

14.

Tax Treaty Disputes: The Global Four-Element Pattern (1960-2015)

Posted: 17 Oct 2023 Last Revised: 26 Oct 2023
Eduardo A. Baistrocchi
London School of Economics - Law School

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tax treaty disputes, international taxation, mobility, fragmentation, strategic enforcement, price discrimination

15.

A Theory of Global Tax Hubs

Posted: 17 Jul 2023
Eduardo A. Baistrocchi
London School of Economics - Law School

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16.

A Theory of International Taxation

Posted: 17 Jul 2023
Eduardo A. Baistrocchi
London School of Economics - Law School

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International taxation, tax hubs, tax treaty disputes

17.

United Kingdom Policy and Practice

Global Tax Treaty Commentaries, IBFD, The Netherlands 2022
Posted: 11 Jan 2023
Eduardo A. Baistrocchi
London School of Economics - Law School

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United Kingdom, tax treaty, policy, practice, international taxation

18.

Article 9: Associated Enterprises - Global Tax Treaty Commentaries

Global Tax Treaty Commentaries, IBFD, the Netherlands 2022
Posted: 11 Jan 2023
Eduardo A. Baistrocchi
London School of Economics - Law School

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international taxation, transfer pricing, intangibles, disputes

19.

Global Tax Treaty Commentaries – United Kingdom Policy & Practice

Posted: 21 Dec 2022
Eduardo A. Baistrocchi
London School of Economics - Law School

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UK Tax Treaty Policy and Practice

20.

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

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Transfer tricing, emerging world, trends

21.

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

22.

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

23.

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

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