Alessandro Turina

International Bureau of Fiscal Documentation (IBFD)

Senior Research Associate

Rietlandpark 301

Amsterdam, 1019 DW

Netherlands

SCHOLARLY PAPERS

18

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Scholarly Papers (18)

Tax Treaty Obstacles in Implementing the Pillar Two Global Minimum Tax Rules and a Possible Solution for Eliminating the various challenges

Number of pages: 57 Posted: 23 Nov 2021
Vikram Chand, Alessandro Turina and Kinga Romanovska
University of Lausanne, International Bureau of Fiscal Documentation (IBFD) and University of Lausanne
Downloads 2,185 (12,836)
Citation 1

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Minimum Tax, Transfer Pricing, Tax Treaties, Pillar II, G20

Tax Treaty Obstacles in Implementing the Pillar Two Global Minimum Tax Rules and a Possible Solution for Eliminating the Various Challenges

In: World tax journal. - Amsterdam. - Vol. 14 (2022), no. 1 ; p. 3-50
Posted: 23 Nov 2022
Vikram Chand, Alessandro Turina and Kinga Romanovska
University of Lausanne, International Bureau of Fiscal Documentation (IBFD) and affiliation not provided to SSRN

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GloBE Proposal (OECD), Pillar 2 (OECD), tax treaty, CFC, dispute resolution, tax sparing credit, MAP

2.

Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries

WU International Taxation Research Paper Series No. 2017-03
Number of pages: 48 Posted: 28 Mar 2017 Last Revised: 04 Apr 2017
Lazarski University, International Bureau of Fiscal Documentation (IBFD), Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, Colombian Tax Institute, University of São Paulo (USP), International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and University of Oslo
Downloads 741 (63,946)

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Hybrids, BEPS, Action Item 2, Mismatch, Developing Countries, Tax Arbitrage, Tax Governance, Sustainability

3.

The OECD Public Consultation Document 'Global Anti-Base Erosion (GloBE) Proposal - Pillar Two': An Assessment

Bulletin for International Taxation, 2-2020, IBFD
Number of pages: 1 Posted: 14 Aug 2020 Last Revised: 10 Nov 2022
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)
Downloads 606 (82,632)
Citation 1

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Taxation, Tax law, European taxation

4.

Proposal for a Council Directive on BEFIT: an Initial Assessment

Number of pages: 124 Posted: 09 Nov 2023
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 455 (117,407)

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BEFIT directive, European Union, European Commission, CJEU

5.

Economic Analysis and Evaluation of 'Fair Prices' - Can Antitrust and International Taxation Learn from Each Other?

CLPE Research Paper No. 51/2009
Number of pages: 43 Posted: 09 Dec 2009
Alessandro Turina and Nicolo Zingales
International Bureau of Fiscal Documentation (IBFD) and Getulio Vargas Foundation (FGV)
Downloads 396 (137,949)

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Transfer Pricing, Predatory Pricing, Excessive Pricing, Economic Analysis of Law, Interdisciplinary Approach, Legal Certainty

6.

The OECD Public Consultation Document 'Secretariat Proposal for a 'unified Approach' under Pillar One': An Assessment

Bulletin for International Taxation, 1-2020, IBFD
Number of pages: 1 Posted: 14 Aug 2020 Last Revised: 10 Nov 2022
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 331 (168,074)

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Taxation, Tax law, European taxation

7.

Digital Services Tax: Assessing the Policy Reasons for its Introduction in the European Union: Feedback to the EU Consultation on the Introduction of a Digital Levy

Intl. Tax Stud. 3(2021), Journal Articles & Opinion Pieces IBFD [ISSN: 2590 1117]
Number of pages: 20 Posted: 20 Apr 2021 Last Revised: 04 Jun 2021
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 240 (233,490)

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Taxation, Tax law, European taxation

8.

Abuse through the use of shell companies and arrangements for tax purposes in the EU Feedback to the EU consultation by the IBFD task force on EU law

4 Intl. Tax Stud. 7 (2021), Journal Articles & Opinion Pieces IBFD
Number of pages: 62 Posted: 16 Feb 2022 Last Revised: 23 Feb 2022
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 215 (259,273)

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Taxation, Tax law, International taxation, European taxation

9.

The Proposal for a Council Directive on Transfer Pricing: an Assessment

Number of pages: 33 Posted: 13 Feb 2024
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 117 (434,033)

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Tax law, European tax law, Directive, Transfer Pricing

10.

Automatic Exchange of Information and the Protection of Taxpayers’ Rights. Towards a New Multilateral Multi-Tiered Architecture

Number of pages: 36 Posted: 12 Apr 2024
Pasquale Pistone, Ivan Lazarov and Alessandro Turina
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)
Downloads 88 (524,458)

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International Tax Law, Automatic Exchange of Information, Taxpayers' Rights, Tax Coordination

11.

"Visible, Though Not Visible in Itself" : Transparency at the Crossroads of International Financial Regulation and International Taxation

In: World tax journal. - Amsterdam. - Vol. 8 (2016), no. 3 ; p. 378-431
Posted: 06 Dec 2022
Alessandro Turina
International Bureau of Fiscal Documentation (IBFD)

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transparency, international taxation, exchange of information, FATCA, CbCR, anti-money laundering, mining industry

12.

Back to Grass Roots : The Arm's Length Standard, Comparability and Transparency : Some Perspectives from the Emerging World

In: World tax journal. - Amsterdam. - Vol. 10 (2018), no. 2 ; p. 295-348, Full Text Paper
Posted: 06 Dec 2022
Alessandro Turina
International Bureau of Fiscal Documentation (IBFD)

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arm's length principle, transfer pricing, transparency, comparability analysis, tax policy, safe harbour, APA

13.

Digital Services Tax : Assessing the Policy Reasons for its Introduction in the European Union

In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 4 (2021), no. 4 ; 20 p.
Posted: 30 Nov 2022
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)

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DST, digital economy, tax policy, ability to pay, EU tax law, nexus, withholding tax, digital PE

14.

Abuse Through the Use of Shell Companies and Arrangements for Tax Purposes in the European Union : Feedback on the EU Consultation by the IBFD Task Force on EU Law

In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 4 (2021), no. 7 ; 37 p.
Posted: 30 Nov 2022
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)

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letter-box company, aggressive tax planning, tax avoidance, tax evasion, tax fraud, corporate income tax, substance over form, de minimis, safe harbour

15.

Profit Allocation within Mnes in Light of the Ongoing Digital Debate on Pillar I : A "2020 Compromise"?

In: World tax journal. - Amsterdam. - Vol. 12 (2020), no. 3 ; p. 565-630
Posted: 30 Nov 2022
Vikram Chand, Alessandro Turina and Louis Ballivet
University of Lausanne, International Bureau of Fiscal Documentation (IBFD) and affiliation not provided to SSRN

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allocation of profits, transfer pricing, arm's length principle, formulary apportionment, residual profit split method, Unified Approach (OECD), digital economy, Pillar 1 (OECD)entity approach|=^A5773dispute resolution|=^A1716

Abuse, Shell Entities and Right of Establishment: A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market

World Tax Journal, 2022 (Volume 14), No. 02
Posted: 21 Jun 2022
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)

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Taxation, Tax law, International taxation, European taxation

Abuse, Shell Entities and Right of Establishment : A Plea for Refocusing Current Proposals and Achieving Deeper Coordination within the Internal Market

In: World tax journal. - Amsterdam. - Vol. 14 (2022), no. 2 ; p. 187-236
Posted: 28 Nov 2022
International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation (IBFD) and International Bureau of Fiscal Documentation (IBFD)

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substance over form, letter-box company, residence, constitutional law, ECJ case law

17.

Pillar Two and EU Law

Global Minimum Taxation?: An Analysis of the Global Anti-Base Erosion Initiative (A. Perdelwitz & A. Turina eds., IBFD 2020), Books IBFD
Posted: 29 Oct 2021
João Félix Pinto Nogueira and Alessandro Turina
International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation (IBFD)

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Taxation, Tax law, European taxation

18.

Profit Allocation within MNEs in Light of the Ongoing Digital Debate on Pillar I – A '2020 Compromise'?

World Tax Journal , 2020
Posted: 14 Nov 2020
Vikram Chand and Alessandro Turina
University of Lausanne and International Bureau of Fiscal Documentation (IBFD)

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