Gianluca Mazzoni

Independent

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 14,591

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Top 14,591

in Total Papers Downloads

3,895

SSRN CITATIONS

1

CROSSREF CITATIONS

3

Scholarly Papers (10)

1.

Taxation and Human Rights: A Delicate Balance

U of Michigan Public Law Research Paper No. 520
Number of pages: 18 Posted: 07 Sep 2016 Last Revised: 22 Sep 2016
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and Independent
Downloads 1,002 (25,848)
Citation 3

Abstract:

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human rights, taxation, privacy

2.

Apple State Aid Ruling: A Wrong Way to Enforce the Benefits Principle?

U of Michigan Law & Econ Research Paper No. 16-024
Number of pages: 9 Posted: 30 Oct 2016 Last Revised: 12 Jan 2021
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and Independent
Downloads 711 (41,646)
Citation 1

Abstract:

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State Aid, Apple

3.

Tit for Tat: How Will Other Countries React to the Tax Cuts and Jobs Act?

U of Michigan Law & Econ Research Paper No. 17-022, U of Michigan Public Law Research Paper No. 581
Number of pages: 3 Posted: 20 Dec 2017 Last Revised: 12 Jan 2018
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and Independent
Downloads 436 (77,525)

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Tax Reform, Tax Cuts, Jobs Act

4.

The Trump Tax Reform Plan: Implications for Europe

U of Michigan Law & Econ Research Paper No. 17-009, U of Michigan Public Law Research Paper No. 559
Number of pages: 14 Posted: 04 Jun 2017 Last Revised: 29 Jun 2017
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and Independent
Downloads 435 (77,761)

Abstract:

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tax reform

5.

Taking the First Bite: Who Should Tax Apple’s $187 Billion in Ireland?

U of Michigan Law & Econ Research Paper No. 16-033, U of Michigan Public Law Research Paper No. 541
Number of pages: 8 Posted: 22 Feb 2017 Last Revised: 12 Jan 2021
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and Independent
Downloads 396 (86,832)
Citation 1

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Apple Ireland, state aid, Eu tax, transfer pricing

6.

Due Diligence in International Tax Law

U of Michigan Public Law Research Paper No. 608
Number of pages: 16 Posted: 21 Jun 2018 Last Revised: 27 Sep 2018
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and Independent
Downloads 285 (125,098)

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due diligence, international tax, FATCA, CRS, AOEI

7.

BEPS, ATAP and the New Tax Dialogue: A Transatlantic Competition?

U of Michigan Public Law Research Paper No. 612
Number of pages: 25 Posted: 29 Jun 2018 Last Revised: 01 Aug 2018
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and Independent
Downloads 255 (140,394)
Citation 1

Abstract:

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TCJA, BEPS, tax competition

8.

Are Taxes Converging?

"Are Taxes Converging?" Review of A Global Analysis of Tax Treaty Disputes, by E. Baistrocchi, ed. Cambridge: Cambridge University Press, 2017, U of Michigan Law & Econ Research Paper No. 17-018, U of Michigan Public Law Research Paper No. 573
Number of pages: 5 Posted: 25 Oct 2017 Last Revised: 03 Nov 2017
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and Independent
Downloads 236 (151,423)

Abstract:

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tax treaties, dispute resolution

9.

Stanley Surrey, the Code and the Regime

U of Michigan Public Law Research Paper No. 652
Number of pages: 14 Posted: 08 Jul 2019 Last Revised: 06 Dec 2019
Reuven S. Avi-Yonah, Nir Fishbien and Gianluca Mazzoni
University of Michigan Law School, University of Michigan at Ann Arbor - Law School - SJD Candidate and Independent
Downloads 101 (305,047)

Abstract:

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Stanley Surrey, Tax Expenditures, Single Tax Principle, Tax Reform

10.

Coca Cola: A Decisive IRS Transfer Pricing Victory, at Last

Tax Notes Federal, Volume 169, Number 11 ■ December 14, 2020
Number of pages: 8 Posted: 03 Feb 2021
Reuven S. Avi-Yonah and Gianluca Mazzoni
University of Michigan Law School and Independent
Downloads 38 (498,833)

Abstract:

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Coca Cola, transfer pricing