Curriculum Vitae - PPKE

Prof. CORABI Giampaolo
Degree in Economics and Commerce at Bologna University in 1981.
Qualified as Certified Chartered Accountant in the same year.
Member of the Italian Institute of Chartered Accountants from 1982 to 2006
and Technical Adviser of the Judicial Administration since 1983.
Teacher for numerous professional training courses concerning Marketing and
Company Management from 1982 to 1985.
Registered Auditor since 1990.
Chairman of Public Entities and important Companies in Italy as well as
Multinational Groups.
Member of the Institute of Registered Auditors since 12/04/95.
Involvement in international tax planning since 1993.
Collaboration with the EEIG Eurojuris since 2000.
Permanent Member of the Observatory on E-Commerce at the Italian Ministry
of Industry.
Professor of International Tax Law at the ITBA University of Buenos Aires from
1998 and lecturer of applied international taxation at the Catholic University in
the same city from 1999.
In 2000 nominated Visiting Professor for the European Financial Law course at
the Faculties of Jurisprudence and Political Science at the Pázmány Catholic
University of Budapest and, since 2006, as Manager and President of the
Scientific Committee of the PPKE ENAK Research Centre of European and
International Tax Law at the same University.
Participant in the Group of Experts involved in the preparatory work for the
publication of the new White Paper on E-Commerce Taxation in the USA, held
at Berkeley on 1st October 1999.
Member of the International Fiscal Association and the International Tax
Planning Association.
Coauthor, with Professor Charles E. McLure Jr., of the book entitled
‘L’imposizione fiscale sul commercio elettronico: obiettivi economici, restrizioni
di tipo tecnologico e riflessioni di diritto tributario’, edited in Italy by IPSOA in
1999, translated in Spanish and published by Depalma in 2000 and in
Hungarian, published by Közgazdasàgi ès Jogi Kony û Kerszöv in 2001.
In May 2000 the publication of the book entitled ‘Il commercio elettronico e la
crisi della fiscalità internazionale’, by IPSOA. Author and director of ‘Politiche
fiscali a confronto: l'esperienza della dual income taxation’ , published by
Maggioli Editori in 2002.
In 2006 publication editor for the reports from the ‘Towards a European
Corporate Income Tax Law System’ convention, edited by the Pazmany
Egyetem ekiadò.
Scientific Director for the contents of the bimonthly magazine ‘Fiscalia’, edited
by IPSOA, from 2000 to 2002.
Published Articles:











‘Politiche antielusive e strumenti giustiziali. L'esperienza della Tax Shelter
legislation americana’, on the website ‘diritto.it’, 06/11/2008.
‘Politiche antielusive e strumenti giustiziali. Proposte personali’, on the
website ‘diritto.it’, 02/10/2008.
‘Italian Optional Flow Through Taxation Regime’, in collaboration with Dr.
Scalia, Euromoney 2007.
‘From ‘Banca Popolare di Cremona’ to ‘KÖGÁZ’ – a Political Judgement
versus a Market without Obstacles’ in collaboration with Dr.ssa Erzsebet
Varga. BNAI Tax Planning International, Indirect Taxes, November 2006.
‘Italian Rules on the Taxation of Outbound dividends are incompatible with
the EC Treaty freedoms: is the Commission Right?’, in collaboration with Dr.
Scalia. BNAI Tax Planning International – EU Focus, August, 2006.
‘Article 13(4) of the OECD Model Convention: CGT on Alienation of shares
in Immovable Property Companies: Part II’ in collaboration with Dr. Scalia.
BNA International Tax Planning International Review, April 2006.
‘Article 13(4) of the OECD Model Convention: CGT on Alienation of shares
in Immovable Property Companies: Part I” in collaboration with Dr. Scalia.
BNA International Tax Planning International Review, May 2006.
‘La tassazione delle plusvalenze derivanti dalla alienazione di partecipazioni
in immovable property companies secondo l’articolo 13 (4) del modello
OCSE’, in collaboration with Dr Scalia, on the website ‘diritto.it’, February
2006.
‘La fiscalità internazionale nei rapporti con i paesi in via di sviluppo. Una
proposta di modifica al modello OCSE di Convenzione bilaterale’ . Il Fisco,
36/2002.
‘La Dual Income Tax tra modello puro e atipicità applicative
nell’ordinamento italiano’, Fiscalia No.2, March/April 2002.
‘La qualificazione giuridica del reddito generato da e-commerce’, Fiscalia
No.1, January/February 2002.
‘The New Italian CFC Régime’, Tax Planning International Transfer Pricing,
Vol.2, 9, September 2001.
 ‘La legittimità della painificazione fiscale’, Fiscalia No.4, July/August 2001.
 ‘Il nuovo regime delle ‘Controlled Foreign Companies’ italiano: tra contratto
societario e stabile organizzazione’, Fiscalia No.4, July/August 2001.
 ‘Legal qualification of E-commerce income’, Tax Planning International ECommerce, Vol.3, 7, July 2001.
 ‘La pianificazione fiscale e la tassazione transnazionale del reddito’, Fiscalia
No.3, May/June 2001.
 ‘Elusione e associazione in partecipazione’, il Fisco,13/2001.
 ‘La planificacion fiscal y la internacionalizacion de las empresas’, Criterios
Tributarios No.137, 2001.
 ‘Aspetti economici della Pianificazione Fiscale: il diritto tributario e la
pianificazione fiscale internazionale’, Fiscalia No.2, March/April 2001.
 ‘Aspetti economici e giuridici della pianificazione fiscale: pianificazione
fiscale ed aziendale’, Fiscalia No.1, January/February 2001.
 ‘La tassazione transnazionale del reddito: considerazioni a partire
dall’esperienza tedesca’, Fiscalia No.5, September/October 2000.
 ‘Base fissa e stabile organizzazione nel passaggio tra economia industriale
ed economia di servizi’, Fiscalia No.4, July/August 2000.
 ‘La pianificazione fiscale delle imprese’, Corriere Tributario, 29, 2000.
 ‘Il concetto di stabile organizzazione nel commercio elettronico’, Corriere
Tributario, 28, 2000.
 ‘Il trasferimento all’estero della sede dell’impresa’, Corriere Tributario, 26,
2000. English versions: ‘Tax Aspects of Relocating Corporate Offices Outside
Italy – European Union and Italian Perspectives’, Practical European Tax
Strategies, Vol. 2, 5, 2000; and ‘The Relocation of Corporate Seats Abroad’,
Tax Planning International Review, Vol. 27, 6, June 2000.
 ‘Analisi storica della stabile organizzazione attraverso i Modelli di
Convenzione Internazionali’, Fiscalia No.3, May/June 2000.
 ‘USA ed Europa: come il commercio elettronico provoca diverse riflessioni
sull’imposizione diretta ed indiretta’, Fiscalia No.2, March/April 2000.
 ‘Consecuencias Tributarias del Comercio Electrónico. Las Posiciones de la
Unión
Europea, OECD y Estados Unidos’, Criterios Tributarios,
No.
132/133, February 2000.
 ‘Conseguenze fiscali dell’e-commerce: le posizioni della UE, dell’OCSE, e
degli USA’, Fiscalia No.1, January/February 2000.
 ‘La UE fotografa i paradisi fiscali’, Italia Oggi, 17 December 1999.
 ‘Convenzione contro le doppie imposizioni fra Italia e USA: politica fiscale o
déjà vu?’, Corriere Tributario, 44, 1999. English versions: ‘New Italy-U.S.
Income Tax Treaty – Royalties and Computer Software’, Tax Planning
International E-Commerce, Vol. I, 10, 1999; and ‘An analysis of the ItalyU.S. Income Tax Treaty’, Practical European Tax Strategies, Vol. I, 8, 1999.
 ‘The Taxation of Electronic Commerce in Italy’, Practical European Tax


























Strategies, Vol. I, 7, 1999.
‘Evasión fiscal internacional y evolución de las tecnologías: el desafío del
comercio electrónico y las contradicciones del derecho tributario
internacional’, Impuestos, 19, 1999; also in: ‘Séptimo Congreso Tributario’,
Vol. I, San Martín de los Andes, Consejo Profesional de Ciencias Económicas
de la Capital Federal, 1999.
‘La Planificación fiscal internacional’, in ‘Sexto Congreso Tributario’, Vol. II,
San Miguel de Tucumán, Consejo Profesional de Ciencias Económicas de la
Capital Federal, 1998.
‘The Internet Hunts for Hidden Income. Localization of Profits – The
Ultimate Challenge for E-Commerce’, Pratical European Tax Stategies,
August 1999; Italian version: ‘Internet, a caccia di redditi nascosti’, Italia
Oggi, 01 February 1999.
‘Italy: Concessions for E-Commerce Sector’, Tax Planning International
Electronic Commerce, August 1999.
‘Una tassa per ogni bit di Internet’, Tempo Economico, 405, June 1999, and
406, July 1999.
‘Centri off-shore nel mirino’, Italia Oggi, 9 June 1999.
‘Nel mondo aliquote in diminuzione’, Italia Oggi, 08 June 1999.
‘Le operazioni di commercio elettronico’, Tempo Economico, 403, April 1999
and 404, May 1999.
‘La globalizzazione affossa il welfare’, Italia Oggi, 27 May 1999.
‘Il fallimento del worldwide income taxation principle’, Italia Oggi, 26 May
1999.
‘Commercio on-line, in scena l'OCSE’, Italia Oggi, 29 April 1999.
‘USA, una moratoria sull'E-Commerce’, Italia Oggi, 15 April 1999.
‘IVA, norme fiscali più trasparenti’, Italia Oggi, 01 April 1999.
‘La tassazione delle operazioni di commercio elettronico’, Tempo Economico,
402, March 1999.
‘L'imposta sostitutiva salva il socio’, Italia Oggi, 25 March 1999.
‘Il reddito Internet-based cerca casa’, Italia Oggi, 20 March 1999.
‘Iva comunitaria in cerca di regole’, Italia Oggi, 19 March 1999.
‘Internet, business da 200 mld di Ecu’, Italia Oggi, 18 March 1999.
‘La pianificazione fiscale internazionale’, Tempo Economico, 400/401,
January/February 1999.
‘E-Commerce, calamita dei mercati’, Italia Oggi, 28 January 1998.
‘Danimarca, abrogate le tasse sui dividendi a società estere’, Italia Oggi, 09
January 1999.
‘La pianificazione fiscale internazionale’, Tempo Economico, 399, December
1998.
‘La pianificazione naviga su Internet’, Italia Oggi, 24 December 1998.
‘Pmi alla sfida della globalizzazione’, Italia Oggi, 10 December 1998.
‘Pianificazione fiscale: un'opportunità in più’, Tempo Economico, 398,
November 1998.
Participation as a speaker at the following Conventions:




















‘International Tax Organization in Real Estate Plans’ in collaboration with the
Hungarian Real Estate Association and the Italian Chamber of Commerce
for Hungary, Budapest 23 April 2008.
'Regional Cooperation of Western Balkan Countries in the framework of the
Stabilization-Association Process', PPKE ENAK Research Centre, Budapest
29 January 2008.
‘Towards a European Corporate Income Tax Law System’, Peter Pazmany
University, Budapest 12 May 2006.
‘Gestire in maniera corretta ed efficiente le barriere tariffarie negli scambi
internazionali per ottenere un significativo risparmio di imposta’, Milan, 2425 May 2006.
‘Nuove opportunità di pianificazione fiscale alla luce della riforma IRES. La
trasparenza fiscale opzionale ex art. 115 TUIR’, (The British Chamber of
Commerce for Italy) Milan, 09 April 2006.
‘La pianificazione fiscale internazionale dopo le recenti modifiche sul testo
unico delle imposte sui redditi’, Palazzo Martinozzi, Fano, 22 November
2005.
‘Introduction to Tax Transparency’, ‘TAGLaw/TIAG Tax Conference’, Brussels,
18 June 2005.
‘Diritto e società dell'informazione. Riflessioni su informatica giuridica e
diritto dell'informatica’ , Circolo dei Giuristi Telematici, Grosseto, 16-17
January 2004.
‘Politiche fiscali a confronto: l’esperienza della dual income taxation’,
Montegridolfo (Rimini), 26 June 2001.
‘Octavo Congreso Tributario’, of the Argentinian Institute of Chartered
Accountants, Pinamar, Argentina, 4-7 October 2000.
‘Politiche fiscali a confronto: il caso Germania’, Montegridolfo (Rimini), 26
June 2000.
‘Il trust in Italia’, UGDC Naples, 12 April 2000.
‘Aspetti fiscali delle operazioni svolte nel commercio elettronico ed ipotesi di
tax planning’, UGDC Terlano (Bolzano), 6 April 2000.
‘Eurojuris Italia’, Rimini 4-5 February 2000.
‘Tax Planning and Investment Forum’, Milan-Siena-Treviso, 11-19 November
1999.
‘Tax Planning and Investment Forum’, Barcelona, Spain, 14-15 October
1999.
‘Séptimo Congreso Tributario’, of the Argentinian Institute of Chartered
Accountants, San Martín de los Andes, Argentina, 4-8 October 1999.
‘Internet Financial Shopping’, Rome, 28 May 1999.
‘Tax Planning Symposium’, Tenerife, Spain, 6 May 1999.
‘Tax Planning and Investment Forum ’99 – Aspetti generali delle tassazioni
del commercio elettronico’, Nice, France, 8-9 March 1999.









‘Cyberlaundering – La comparabilità delle operazioni off-shore con la
Pianificazione Fiscale Internazionale’, Cattolica University, Milan, 23
February 1999.
‘Internet Taxation & E-Commerce non per evadere, ma per pianificare uno
sviluppo’, Rimini, 13 February 1999.
‘La tassazione delle operazioni svolte tramite commercio elettronico’,
Parma, 23 January 1999.
‘Derecho Tributario Internacional y Planificación Fiscal’, Buenos Aires,
Argentina, 23-27 November 1998.
‘Tax Planning and Investment Forum - Internet Taxation’, Naples-Milan,
November 1998.
‘Sexto Congreso Tributario’, of the Argentinian Institute of Chartered
Accountants, San Miguel de Tucumán, Argentina, 30 August-03 September
1998. The other speakers present included Prof. Victor Uckmar from Genoa
University and Prof. Pietro Adonnino from La Sapienza University in Rome.
‘Tax Avoidance is not Evasion’, Montegridolfo (Rimini), 26 June1998.
‘Internazionalizzazione delle imprese – Progetto Argentina: ipotesi di Tax
Planning’, Milan, 18 May 1998.
‘L’impresa tra liberalizzazione di risorse e globalizzazione’, Montegridolfo
(Rimini), 26 June 1997.
Specific participations in various universities:




Participation in the lessons of Prof. Ainsworth for the PIL Seminar
(Programme of Instruction for Lawyers) at the Harvard Law School,
Harvard, 11-15 June 2001.
‘La tassazione delle operazioni svolte nel commercio elettronico’, Bergamo
University, 14 December 1999.
‘La fiscalité et le commerce éléctronique’, Ecole des Hautes Etudes
Commerciales – Montreal University, Canada, 13 May 1999.
‘E-Commerce Taxation and the Position of the OECD and EU’, Richard Ivey
School of Business - Western Ontario University (Canada), 17 May 1999.
Scientific Coordinator for the Convention ‘Politica Fiscale per l'Intrapresa
Economica: Modelli Internazionali a Confronto’, held in Montegridolfo (Rimini)
on 26 June 1999, 2000, 2001 whose speakers have included the following
university lecturers and public officials:







Adolfo Atchabahian (Buenos Aires University, Argentina) (1999).
Thomas Hong-Soon Han (Hankuk University, South Korea) (1999).
Toshihiro Ihori (Tokyo University, Japan) (1999).
Annette Nellen (San José State University, U.S.A.)(1999).
John Ward (University of Ulster, Northern Ireland) (1999).
George Zodrow (Rice University, Houston, U.S.A.) (1999).
Micheal Kobetsky (Australian National University, Australia) (1999).








Agostinho Tavolaro (Campinas University, Brazil) (1999).
Carlo Garbarino (Bocconi University, Milan, Italy) (1999).
Rubén Aguirre Pangburn (Magistrate of the Administrative Tribunal of the
Federation – Sala Superior, Mexico City, Mexico) (1999).
Charles E. McLure Jr. (Hoover Institution, Stanford University, California,
U.S.A.) (2000, 2001).
Wolfgang Kessler (Freiburg University, Germany) (2000).
Rosmarie Portner (Oppnhoff & Radler, Cologne, Germany) (2000).
Peter Birch Sorensen (Copenhagen University, Denmark) (2001).
Sijbren Cnossen (Erasmus University, Rotterdam, and Maastricht University,
Holland) (2001).