Pasquale Pistone

Prof. Dr. Pasquale Pistone

Image Prof. Dr. Pasquale Pistone





Prof. Pasquale Pistone is the Academic Chairman of IBFD. He holds a Jean Monnet ad personam Chair in European Tax Law and Policy at WU Vienna University of Economics and Business (Austria) and is Associate Professor of Tax Law at the University of Salerno (Italy). His main fields of expertise are European and international tax law, in which he is regarded as a top academic expert in various parts of the world.





Over the past 15 years he has lectured extensively on issues of European and international tax law (at several universities in 12 EU countries, three further European countries and 13 non-European countries) and has reported at over 150 specialized tax conferences around the world. He has been invited to present his views in meetings organized by the European Commission, the European Court of Justice and the OECD. Prof. Pistone has been visiting professor of European and/or International Tax Law at various universities, including Florida (twice), Lisbon (three times), Louvain UCL, Melbourne (UM and Monash), Paris (I and II) and Sao Paulo. In his IBFD capacity he is a member of the Executive Board of the EATLP (European Association of Tax Law Professors) and of the Permanent Scientific Committee of the IFA (International Fiscal Association).

Prof. Pistone is the editor-in-chief of the World Tax Journal (IBFD), a fully peer-reviewed interdisciplinary international tax journal. He is also a member of the board of editors of Intertax (Kluwer), Diritto e Pratica Tributaria Internazionale (Cedam, Italy) and of the scientific board of several other specialized tax journals in Europe, Russia and South America.

He has participated in and directed several research projects. He was a founding member of the GREIT (Group for Research on European International Tax Law), of ILADT’s research project on a Model Tax Convention for Latin-America, of WU Vienna’s research project on International Tax Coordination (funded by the Austrian Science Fund) and of the DeSTaT project on global fiscal transparency and developing countries (funded by the Norwegian Research Council). He is also co-editor of IBFD’s Global Tax Treaty Commentary project.

Prof. Pistone is a member of the Junge Kurie (Young Academy) of the Austrian Academy of Sciences OeAW (since 2008), of the ECJ Task Force of the Confédération Fiscale Européenne (since 2008), honorary member of the Instituto Uruguayo de Estudios Tributarios (since 2007) and honorary member of the Malta Institute of Management (since 2011). Among other prizes and distinctions, he was presented with the EURYI Award of the ERF (European Science Foundation) in 2005.

Prof. Pistone works in seven European languages (Italian, English, French, German, Spanish, Portuguese and Dutch). He has published extensively on international and European tax law as (co-)editor of 26 books and author of two books and over 150 articles translated in ten languages around the world. 

List of Publications

1 (CO-)EDITORSHIPS OF BOOKS

  • Lang, M., Rust, A., Pistone, P., Schuch, J., Staringer, C., Raponi, D., CJEU – Recent Developments in Value Added Tax 2014, Linde Verlag 2015
  • Brauner, Y., Pistone P., BRICS and the Emergence of International Tax Coordination, and co-author with Yariv Brauner, Chapter 1 «Introduction» and Chapter 18 «The BRICS and the Future of International Taxation of the book BRICS and the Emergence of International Tax Coordination, IBFD, 2015, ISBN: 978-90-8722-304-5
  • Kemmeren et al., Tax Treaty Case Law around the Globe 2014, IBFD 2014, ISBN: 978-90-8722-298-7
  • Danon, R., Gutmanm, D., Oberson, X., Pistone, P. (coords.), Modèle de Convention fiscale OCDE concernant le revenu et la fortune, Helbing Lichtenhahn, Basel, 2014, ISBN: 978-3-7190-2852-7
  • Lang, M., Pistone, P., Schuch, J., Staringer, C., ECJ – Recent Developments in Value Added Tax, Linde Verlag, 2014, ISBN 9783707327533
  • Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck A., Smit D., Kemmeren E., Essers P., Owens J., Tax Treaty Case Law around the Globe, 2013, IBFD, ISBN: 978-90-8722-215-4 and Linde Verlag ISBN: 9783707326550
  • Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck A. (eds.), Beneficial Ownership: Recent Trends, 2013, ISBN: 978-90-8722-200-0
  • Kristofferson, E., Lang, M., Pistone, P., Schuch, J., Stariger, C., Stork, A. (eds), Tax Secrecy and Tax Transparency: The Relevance of Confidentiality in Tax Law, Frankfurt am Main, 2013, Peter Lang, ISBN 978-3-631-62746-4
  • Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), ECJ – Recent Developments in Direct Taxation 2013, Linde Verlag, 2013, ISBN 978-3-7073-3055-7
  • Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), Corporate Income Taxation in Europe: The Common Corporate Consolidated Tax Base (CCCTB) and Third Countries, E. Elgar, London, 2013, ISBN 978 1 78254 541 5
  • Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), Tax Rules in Non-tax Agreements, IBFD Publications, Amsterdam, 2012, 978-90-8722-147-8
  • Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), Horizontal tax coordination, IBFD Publications, Amsterdam, 2012, ISBN 978-90-8722-155-3
  • Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), The Impact of the UN and OECD Model Conventions on bilateral tax treaties, Cambridge University Press, Cambridge, 2012, ISBN: 9781107019720
  • Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), ECJ – Recent Developments in Direct Taxation 2011, Linde Verlag, 2012, ISBN: 978-3-7073-2087-9
  • Lang, M., et. aa., Tax Treaty Case Law from Around the globe, Linde Verlag, 2011, ISBN: 9783707319354
  • Antonelli V., D’Alessio R., Pistone P., Summa fiscale 2011, Ed. Il Sole 24 Ore, 2011, ISBN: 9788832477368
  • Antonelli V., D’Alessio R., Pistone P., Summa Tuir 2011, Ed. Il Sole 24 Ore, 2011, ISBN: 978 88 324 7737 5
  • Kofler, G., Maduro, M., Pistone, P. (eds.), Taxation and Human Rights in Europe and the World, IBFD Publications, 2011, ISBN: 9789087221119
  • Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), ECJ – Recent Developments in Direct Taxation 2010, Linde Verlag, 2011, ISBN: 9783707318470
  • Lang, M., Pistone, P., Schuch, J., Staringer, C., Procedural Rules in Tax Law in the Context of European Union and Domestic Law, Kluwer Law International, 2010, ISBN: 978-9041133762, pp. 752
  • Lang, M., Pistone, P., Schuch, J., Staringer, C., Zagler, M. (eds.), Tax Treaties: Building Bridges between Law and Economics, IBFD Publications, 2010, ISBN: 978-90-8722-085-3
  • Antonelli V., D’Alessio R., Pistone P., Summa Tuir 2010, Ed. Il Sole 24 Ore, 2010, ISBN: 9788832475029
  • Antonelli V., D’Alessio R., Pistone P., Summa Fiscale 2010, Ed. Il Sole 24 Ore, 2010, ISBN: 9788832475005
  • Mazz, A., Pistone, P. (eds.), Reflexiones en torno a un modelo latinoamericano de convenio de doble imposición, Fundación de cultura universitaria, Montevideo, 2010, ISBN: 978-9974-2-0744-8, pp. 11-312
  • Lang, M., Pistone, P., Schuch, J., Staringer, C., ECJ – Recent Developments in Direct Taxation 2009, Linde Verlag, 2010, ISBN: 978-3-7073-1697-1
  • Pistone, P. (ed.), Legal Remedies in European TaxLaw, ISBN: 978-90-8722-065-5, GREIT Seminar Series, IBFD Publications, 2009, xxii-572
  • Antonelli V., D’Alessio R., Pistone P., Summa Fiscale 2009, ISBN: 978-88-324-7214-1, Ed. Il Sole 24 Ore, 2009
  • Lang, M., Pistone, P., Schuch, J., Staringer, C., ECJ – Recent Developments in Direct Taxation 2008, ISBN: 978-3-7073-1443-4, Linde Verlag, 2008, pp. 1-368
  • Lang, M., Pistone, P., Schuch, J., Staringer, C., Introduction to European Tax Law: Direct Taxation, Linde Verlag and Spiramus
  • 3rd edition, 2013, 272, 978-3-7073-2211-8
  • 2nd edition, 2010, 224, ISBN: 978-3-7073-1764-0
  • 1st edition, 2008, 186, ISBN: 978-3-7073-0933-1
  • Lang, M., Pistone, P., Scuch, J., Staringer C., Source versus Residence. Problems arising from the allocation of taxing rights in tax treaty law and possible alternatives, ISBN:978-90-411-2763-1, Kluwe Law Internationa, 2008
  • Lang, M., Pistone, P., Schuch, J., Staringer, C.,Common Consolidated Corporate Tax Basis (ISBN: 978-3-7073-1306-2), Linde Verlag, 2008, pp. 1-1101
  • Lang, M., Pistone, P., Schuch, J., Staringer, C., EU Tax (ISBN: 978-3-7073-1322-2), Linde Verlag, 2008, pp. 1-556
  • Lang, M., Pistone, P., The EU and third countries (ISBN: 9783707309324 and 9041126651), Linde Verlag and Kluwer Law International, 2007 and 2008, pp. 1-1072
  • Pistone, P., Taveira Tôrres, H. (eds.), Homenaje latino-americano a Victor Uckmar, ISBN: 950-569-245-5, Depalma, Buenos Aires, 2005, pp. 1-983

2 MONOGRAPHIC BOOKS

  • The Impact of Community Law on Tax Treaties: Issues and Solutions (ISBN 9041198601), Eucotax Series n. 4, Kluwer Law International, 2002, pp. XVI-424
  • Abuso del diritto ed elusione fiscale (ISBN: 88-13-19598-2), Series «Il diritto tributario», vol. LXXXV, Cedam, 1995, pp. XIV-360

3 ARTICLES AND NOTES

2014

  • Some Critical Thoughts on the Introduction of Arbitration in Tax Treaties (co-author Ana Paula Dourado) in Intertax, 2014, pp. 158-160
  • The EU Law Dimension of Human Rights in Tax Matters, in Brokelind, C. (ed), Principles of Law: Function, Status and Impact in EU Tax Law, IBFD Publications, ISBN 978-90-8722-259-8, 2014, pp. 91-123
  • (co-author Ruiz Jimenez C.A.), Habitual Exercise of Authority to Conclude Contracts under Article 5 (5) of the OECD Model Convention, in Lang, Pistone, Schuch, Staringer & Storck (eds.), Dependent Agents as Permanent Establishments, (Linde 2014),pp. 131-158.
  • Coordinating the Action of Regional and Global Players during the Shift from Bilateralism to Multilateralism in International Tax Law, in World Tax Journal, 2014, pp. 3-9
  • Mobility of companies in the European Union: a jigsaw of company law and tax law, case law and secondary law falling into place? (co-authors Daniel Gérgely Szábo and Karsten Engsig Sørensen), in Dourado, A.P. (ed.), Movement of Persons and Tax Mobility in the European Union: Changing Winds, IBFD Publications, ISBN 978-90-8722-223-9, 2014, pp. 135-187
  • Commentaire à l’article 27 du  Modèle OCDE, in Danon, R., Gutmann, D., Oberson, X., Pistone, P. (coords.), Modèle de Convention fiscale OCDE concernant le revenu et la fortune, Helbing Lichtenhahn, ISBN : 978-3-7190-2852-7, pp. 841-848
  • Commentaire à l’article 20 du  Modèle OCDE, in Danon, R., Gutmann, D., Oberson, X., Pistone, P. (coords.), Modèle de Convention fiscale OCDE concernant le revenu et la fortune, Helbing Lichtenhahn, ISBN : 978-3-7190-2852-7, pp. 635-641
  • Commentaire à l’article 19 du  Modèle OCDE, in Danon, R., Gutmann, D., Oberson, X., Pistone, P. (coords.), Modèle de Convention fiscale OCDE concernant le revenu et la fortune, Helbing Lichtenhahn, ISBN : 978-3-7190-2852-7, pp. 628-634
  • Commentaire à l’article 18 du  Modèle OCDE, in Danon, R., Gutmann, D., Oberson, X., Pistone, P. (coords.), Modèle de Convention fiscale OCDE concernant le revenu et la fortune, Helbing Lichtenhahn, ISBN : 978-3-7190-2852-7, pp. 621-627
  • Commentaire à l’article 16 du  Modèle OCDE, in Danon, R., Gutmann, D., Oberson, X., Pistone, P. (coords.), Modèle de Convention fiscale OCDE concernant le revenu et la fortune, Helbing Lichtenhahn, ISBN : 978-3-7190-2852-7, pp. 559-563
  • On abuse and fraud in VAT: setting the appropriate boundaries for GAARs in the EU VAT system, in Lang, M. et aa. (eds.), Improving VAT/GST – Designing a simple and fraud-proof tax system,  ISBN: 978-90-8722-236-9, pp. 591-602
2013
  • General report (co-authored with Eleonor Kristoffersson), in Lang, M. et aa. (eds.) Tax secrecy and tax transparency: The Relevance of Confidentiality in Tax Law, Frankfurt am Main, 2013, Peter Lang Verlag, ISBN 978-3-631-62746-4, pp. 1-34.
  • Italy : Can agent activities of an Italian Subsidiary constitute a permanent establishment of its foreign parent?, in Lang, M., Pistone, P., Schuch, J., Staringer, C., Storck A., Smit D., Kemmeren E., Essers P., Owens J., Tax Treaty Case Law around the Globe, 2013, IBFD, ISBN: 978-90-8722-215-4 and Linde Verlag ISBN: 9783707326550, pp. 73-80
  • Global CO2 Taxes, in Intertax, volume 41, issue 1, pp. 2-14
  • The EU charter of Fundamental Rights as the Supreme Source of European Tax Law,  in Pires, M., Pires, R.C., Segurança E Confiança Legitima Do Contribuinte, Lisboa, 2013, pp. 11-2011-20
  • The Long March of International Taxation towards a Global Tax Legal Order, in World Tax Journal, 2013, pp. 303-306
  • Exchange of Information and Rubik Agreements: the Perspective of an EU Academic, in Bulletin for International Taxation, 4-5/2013, pp. 216-225
  • Italy: Beneficial Ownership as Anti-Abuse Provision in International Taxation (Lower Tax Court of Reggio Emilia, judgment 242-1-10 of 29.11.2010), in Lang, M. et aa. (eds.), Beneficial Ownership: Recent Trends, 2013, ISBN: 978-90-8722-200-0, pp.175-185
  • Italy: Beneficial ownership and the entitlement to treaty benefits in the Presence of Transparent Entities (Corte di Cassazione, judgment  26 February 2009, n. 4600), in Lang, M. et aa. (eds.), Beneficial Ownership: Recent Trends, 2013, ISBN: 978-90-8722-200-0, pp. 209-214
  • Geographical boundaries of tax jurisdiction, exclusive allocation of taxing powers in tax treaties and good tax governance in relations with developing countries, in Brauner, Y., Stewart, M. (eds.), Tax, Law and Development, E. Elgar Publishers, ISBN: 978 0 85793 001 9, pp. 267-287
  • Dienstnehmereinkünfte in den österreichischen DBA (Art 15,16,18,19 und 20 OECD MA) (co-author Marion Scheuer), in Lang, M. et aa. (eds.), Die DBA Politik Österreichs, Linde Verlag, pp. 232-267
  • The limits to interest deductibility: An ad hoc anti-abuse rule within the proposal for a CCCTB Directive, in Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), Corporate Income Taxation in Europe: The Common Corporate Consolidated Tax Base (CCCTB) and Third Countries, E. Elgar, London, 2013, ISBN 978 1 78254 541 5, pp. 272-310
2012
  • The Requirements of the EU Internal Market: Steering the Development of Direct Taxes towards a Fair Mix of Positive and Negative Integration, in Lang, M. et aa. (eds.), Horizontal Tax Coordination within the EU and within States, IBFD Publications, 2012, pp. 331-347
  • L’abuso del diritto nella giurisprudenza tributaria della Corte di Giustizia dell’Unione Europea, in Diritto e pratica tributaria internazionale, n. 2, 2012,  pp. 431-461 .
  • General Report, in Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), The Impact of the OECD and UN Model Conventions on bilateral tax treaties, Cambridge University Press, Cambridge, 2012, ISBN: 9781107019720, pp. 1-35
  • Waiving Bank Secrecy and Exchanging Tax Information in Cross-Border Situations: the Austrian Way to Global Fiscal Transparency, in Financial Crisis and the Single Market, Salvini, L., Melis, G. (eds.), Discendo Agitur, Roma, 2012, ISBN 9788896540046, pp. 125-136.
  • Smart Tax Competition and the Geographical Boundaries of Taxing Jurisdictions: Countering Selective Advantages Amidst Disparities, 2/2012, 40 Intertax, pp. 85–91
  • The Growing Importance of State Aids in Tax Matters, 2/2012, 40 Intertax, pp. 84-85
  • Paolini, D., Pulina, G., Pistone, P., Zagler, M., Tax treaties and the allocation of taxing rights with developing countries, CORE Discussion Papers, Université Catholique de Louvain, Center for Operations Research and Econometrics (CORE), available on http://econpapers.repec.org/scripts/redir.pf?u=http%3A%2F%2Fuclouvain.be%2Fcps%2Fucl%2Fdoc%2Fcore%2Fdocuments%2Fcoredp2011_42web.pdf;h=repec:cor:louvco:2011042
2011
  • Italy: The 3D I Case and Appeal Procedures on State Aids in Tax Matters, in Lang, M., Pistone, P., Schuch, J., Staringer, C. (eds.), ECJ – Recent Developments in Direct Taxation 2011, Linde Verlag, 2012, ISBN: 978-3-7073-2087-9, pp. 151-171
  • Italy: domestic anti-avoidance ad hoc rules and the deduction non-discrimination provision in tax treaties, in Lang, M. et aa. (eds.), Tax treaty case law from around the globe, pp. 463-470, Vienna, Linde Verlag,  2011, ISBN: 9783707319354
  • Italy: Construction and dependent agency PE, in Lang, M. et aa. (eds.), Tax treaty case law from around the globe, pp. 113-120, Linde Verlag,  2011, ISBN: 9783707319354
  • Summa tuir 2011 (author of selected chapters), co-editors Antonelli V., D’Alessio R., Pistone P., Ed. Il Sole 24 Ore, 2011, ISBN: 978 88 324 7737 5, pp. 149-152, 191-201-203,545-568
  • Summa fiscale 2011 (author of selected chapters), co-editors Antonelli, V., D’Alessio, R., Pistone, P., Il Sole 24 Ore, Milan, 2011, ISBN: 9788832477368, pp. 3-8,20-25, 203-228, 240-241
  • Die Möglichkeiten zur Verweigerung des Informationsaustausches nach Art. 26 OECD MA, (co-author Martina Gruber), in Lang, M. et aa. (Hrsg.), Internationale Amtshilfe in Steuersachen, Linde Verlag, 2011, pp. 75-115, ISBN: 978-3-7073-1876-0
  • Selected Aspects of Retroactivity in Taxation from a Comparative and Supranational Law Perspective in the Experience of Italy and the European Union, in Yalti B. (ed.). Non-Retroactivity in Tax Law. p. 27-57, Istanbul:Beta, ISBN: 9786053776369 [ENGLISH AND TURKISH], also [SPANISH]
    (Also translated and published in Spanish in the Revista del Instituto Colombiano de Derecho Tributario and in Revista Direito tributario atual (ISSN: 1415-8124), n. 27, 2012, pp. 146-156, with the title «A retroatividade em Matéria tributaria sob as perspectivas do Direito Comparado e do Direito Supranacional, na Experiência de Italia e da União Europeia».)
  • General Report (with G. Kofler), in Kofler, G., Maduro, M., Pistone, P. (eds.), Taxation and Human Rights in Europe and the World, IBFD Publications, pp. 3-35, ISBN: 9789087221119
  • Enterprise, Business and Business Profits in European Tax Law, in Maisto, G. (ed.) The Meaning of «Enterprise», «Business» and «Business Profits» under Tax Treaties and EU Tax Law., IBFD Publications, pp. 3-22, ISBN: 978-90-8722-101-0
  • Pluralismo giuridico ed interpretazione della norma tributaria, in Scritti in Onore di Andrea Amatucci, vol. I, 2011, pp. 231-263, ISBN: 978-88-243-2067-2
  • Artt. 8, 8bis e 9 del DPR 633/1972 – Imposta sul valore aggiunto, in Marongiu, G. (et aa.), Commentario breve alle leggi tributarie tomo IV – Iva e imposte sui trasferimenti, Cedam, Padua, pp. 96-121 (art. 8 da 96 a 108; art. 8 bis da 108 a 114; art. 9 da 114 a 121), ISBN: 9788813298876
  • Abuse of Law in the Context of Indirect Taxation: from (before) Emsland-Stärke 1 to Halifax (and beyond), in Vogenauer, S., de la Feria, R. (eds.), Prohibition of Abuse of Law: A New General Principle of EU Law?, Hart Publishers, pp. 381-393, ISBN: 9781841139388
  • Double taxation: selected issues of compatibility with European law, multilateral tax treaties and CCCTB, in Rust, A. (ed.), Double taxation within the European Union, Kluwer Law International, Series on international taxation, pp. 187-210, ISBN: 9789041135254
2010
  • La nouvelle coopération fiscale internationale, in Droit fiscal n° 42, 21 Octobre 2010, étude 531, (p ISSN: 12798436) p. 13-30.
  • Tax Treaties with Developing Countries: a Plea for New Allocation Rules and a Combined Legal and Economic Approach, in Lang, M. et aa. (eds.), Tax Treaties: Building Bridges between Law and Economics, IBFD Publications, 2010, ISBN: 978-90-8722-085-3, pp. 413-439.
  • Italy: The 3 M Italia Case (C-417/10), in Lang, M., Pistone, P., Schuch, J., Staringer, C., ECJ – Recent Developments in Direct Taxation 2010, Linde Verlag, 2011, ISBN: 9783707318470, pp. 121-137
  • Five years of EURYI research on the impact of European law on relations with third countries in the field of direct taxes: selected remarks for a general report, in Heidenbauer, S., Stürzlinger, B. (eds.), The EU’s external dimension in direct tax matters, Linde Verlag, ISBN: 9783707317749, pp. 17-57.
  • The Impact of ECJ Case Law on National Taxation, in Bulletin for International Taxation, 8-9/2010, pp. 412-428.
  • Soft tax law: steering legal pluralism towards international tax coordination, in Weber, D. (ed.), Traditional and alternative routes to European tax integration, IBFD Publications, Amsterdam, ISBN:  978-90-8722-083-9 pp. 97-116.
    (Also published in the Russian Yearbook of International Tax Law, 2, 2010, with the title Использование «мягкого» права: желательно или нет?, forthcoming.)
  • La incompatibilità della ritenuta sui dividendi in uscita con il diritto europeo (in parte) ingiustamente non giustificata, in Diritto e Pratica Tributaria Internazionale, 1/2010, pp. 509-516
  • Effective protection of rights in the presence of final decisions : Combining stability with the correct interpretation of European tax law beyond national procedural autonomy, in Lang, M., Weinzierl, C. (eds.), Festschrift zum 60. Geburtstag von Friedrich Rödler, Vienna, Linde Verlag, 2010, ISBN 978-3-7073-1457-1, pp. 731-738
  • Die gemeinschaftsrechtliche Verpflichtung zur Anrechnung von Quellensteuern im Ansässigkeitsstaat (co-author Christian Massoner), in Lang, M., Schuch, J., Staringer, C. (hrsg.), Quellensteuern – Der Steuerabzug bei Zahlungen an ausländischen Empfänger, Linde Verlag, ISBN 978-3-7073-1718-3, Vienna, pp. 133-153
  • Rasgos fundamentales del Proyecto de Modelo de Convenio para América Latina, in Mazz, A., Pistone, P. (eds.), Reflexiones en torno a un modelo latinoamericano de convenio de doble imposición, Fundación de cultura universitaria, Montevideo, 2010, ISBN 978-9974-2-0744-8, pp. 57-76
  • La globalización fiscal y la llamada para establecer un tribunal fiscal internacional, in Revista del Instituto Latinoamericano de Derecho Tributario, 1/2010, Bogotá, pp. 129-144
  • Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America (co-author Timothy J. Goodspeed), in Zagler, M. (ed.), International Tax Coordination, Routledge, Abingdon, ISBN: 978-0415569484, pp. 13-36
  • Summa fiscale 2010 (author of selected chapters), co-editors Antonelli, V., D’Alessio, R., Pistone, P., Il Sole 24 Ore, Milan, ISBN: 9788832475005, pp. 3-8, 20-25, 200-226, 238-239
  • Summa tuir 2010 (author of selected chapters), co editors Antonelli, V., D’Alessio, R., Pistone, P., Il Sole 24 Ore, Milan, ISBN: 9788832475029, pp. 143-146, 185-194, 195-197, 521-544
  • The Italian cases, in Lang, M., Pistone, P., Schuch, J., Staringer, C., ECJ – Recent Developments in Direct Taxation 2010, Linde Verlag, 978-3-7073- 1697-1, pp. 139-151
2009
  • General Report, in Pistone, P. (ed.), Legal Remedies in European Tax Law, ISBN: 978-90-8722-065-5, GREIT Seminar Series, IBFD Publications, pp. 1-24
  • Ensuring the effective primacy of European law beyond preliminary ruling procedures, in Pistone, P. (ed.), Legal Remedies in European Tax Law, ISBN: 978-90-8722-065-5, GREIT Seminar Series, IBFD Publications, pp. 191-216
    (Also published in Romanian with the title «Asigurarea supremaţiei efective a legislatiei europene dincolo de procedurile preliminare», in Monitorul fiscalitătii internaţionale, 2009/11 pp. 408-410, 2009/12 pp. 456-459, and 2010/1, pp. 40-45.)
  • The application of anti-abuse measures in the area of direct taxation within the EU and in relation to third countries. EESC (comments by Pistone), in Highlights and Insights, 2009, n. 5, pp. 39-41.
  • Opinion of the European Economic Social Comitte on the «communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee», in Highlights and Insights, 2009, n. 5, pp. 34-39;
  • The Protection of Taxpayers» Rights in European Tax Law, in Nykiel, W. (ed.), The Protection of Taxpayer’s Rights, ISBN 9788376018638,
  • Oficyna, Warsaw, pp. 33-43.
  • Некоторые вопросы международного налогового права в сфере отношений между Европейским Союзом и Российской Федерацией, in Danil V. Vinnitskiy, Международное налоговоеправо и региональная экономическая интеграция, Yekaterinburg – San Petersburg, ISBN 978-5-91661011-6, pp. 19-23
  • Гармонизация в сфере налогообложения в интеграционных образованиях (на примере ЕС): постановка проблемы, in Danil V. Vinnitskiy, Международное налоговое право и региональная экономическая интеграция, Yekaterinburg – San Petersburg, pp. 336-339
  • Looking beyond Cartesio: reconciliatory interpretation as a tool to remove tax obstacles on the exercise of the primary right of establishment by companies and other legal entities, (co-author Ana Paula Dourado) in Intertax (ISSN: 0165-2826), n. 6/2009, pp. 342-345
  • Intertax initiates Publication of Optional Double Blind Peer-Reviewed Articles, in Intertax (ISSN: 0165-2826), n. 1/2009, pp. 2-3
  • Taxation of Cross-border Dividends in Europe: Building Up Worldwide Tax Consistency, in Tax Law Review (ISSN: 0040-0041), Vol. 62, pp. 201-210
  • Il divieto di abuso come principio del diritto tributario comunitario e la sua influenza sulla giurisprudenza tributaria nazionale, In: MAISTO G.. Elusione ed abuso del diritto tributario, in Quaderni della Rivista di diritto tributario, ISBN: 88-14-14558-X, Giuffré, Milan, pp. 281-308
  • Residence of companies for tax purposes and European tax law, in Maisto G., Residence of Companies under Tax Treaties and EC Law, ISBN: 978-90-8722-056-3, IBFD Publications, EC and International Tax Law Series volume 5, pp. 183-194
  • Soft tax coordination: a suitable path for the OECD and the EU to address the challenges of international double (non-)taxation in VAT/GST systems, in Lang, M.et aa.(eds.), Value Added Tax and Direct Taxation – Similarities and Differences, IBFD Publications, Amsterdam, ISBN: 9789087220600, pp. 1161-1170
  • Summa fiscale 2009 (ISBN: 978-88-324-7214-1), Ed. Il Sole 24 Ore, 2009, cap. I «Le imposte» (1000-1034; 1145-1184); cap. V «Redditi da lavoro dipendente» (5000-5595; 5755-5780), Ed. Il Sole 24 Ore, 2009, pp. 3-8; 19-24; 214-240; 252-253
  • Council Resolution on the coordination of taxation in case of the transfer of an economic activity. EU Council,  in Highlights & Insights on European Taxation (ISSN: 1876-0665), Kluwer and Wolters Kluwer Business, 1/2009, pp. 84-88
2008
  • Tax Science-Fiction: wie sich das Europäische internationale Steuerrecht in den nächsten Jahrzehnten entwickeln könnte, in Rädler, A.J. (hrsg.), Tax Science Fiction. Wie sieht unser Steuerrecht in 25 Jahren aus?, C.H.Beck, 2008, ISBN: 978-3-406-58907-2, pp. 28-40.
  • Italy: The Paint Graphos Scarl, Adige Carni Scarl, Franchetto, Regione Autonoma della Sardegna, Ferrero and General Beverages Europe Cases, in Lang, M., Pistone, P., Schuch, J., Staringer, C., ECJ – Recent Developments in Direct Taxation 2008, ISBN: 978-3-7073-1443-4, pp. 251-262
  • (co-author G. Maisto) Modello Europeo per le legislazioni degli Stati membri in materia di imposizione fiscale delle società controllate estere (CFC), in Rivista di diritto tributario 11-2008, V, 191-228
  • (co-author G. Maisto) A European Model for Member States» Legislation on the Taxation of Controlled Foreign Subsidiaries (CFC) – in European Taxation, 10/2008 and 11/2008, 503-513 and 554-570
  • Tratados fiscales internacionales y soft law, in García Novoa, C., Hoyos, C. (eds.), El tributo y su aplicación: perspectivas para el siglo XXI, Marcial Pons, Buenos Aires, 2008, ISBN:  9789872414474, pp. 1197-1208
  • Outbound Investments and Interest Deduction: an Era of Fat Cap in European International Tax Law?, Lang, M. et aa. (ed.), Common Consolidated Corporate Tax Base: the Possible Content of Community Law Provisions, Linde Verlag, ISBN: 978-84-96758-60-5,  pp. 847-864
  • Ups and Downs in the Case Law of the European Court of Justice and the Swinging Pendulum of Direct Taxation, in Intertax 4/2008, pp. 146-153
  • Government Service (Article 19 OECD Model Convention), in Lang, M., Pistone, P., Schuch J., Staringer, C., Source versus Residence. Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives, ISBN: 978-90-411-2763-1, Kluwer Law International, 2008, pp. 283-294
  • The search for objective standards in the application of the acte clair doctrine to direct taxation: some remarks from an Italian perspective, in Dourado, A.P., Da Palma Borges, R. (eds.), The Meaning and Scope of the Acte Clair Doctrine, IBFD, Amsterdam, ISBN 978-90-8722-036-5, pp. 223-274
  • European Direct Tax Law: quo vadis?, in Lang M., Vanistendael F. (eds.), Accounting and Taxation & Assessment of ECJ Case Law, IBFD Publications, ISBN: 978-90-812819-1-1, pp. 99-112
    (The English version has also been published in Hinnekens, L., Hinnekens, P. (eds.), Liber Amicorum Frans Vanistendael: A vision of taxes within and outside European borders, Wolters Kluwer, pp. 713-728. The Portuguese version of the article was published in the Brazilian Revista de direito tributario atual, Direito tributario comunitario europeu: quo vadis?».)

2007

  • The need for tax clarity and the application of the acte clair doctrine to direct taxes, in Intertax, 2007/10, pp. 534-536
    (The article has been translated in Portuguese and published in Brazil in the Revista de direito tributario atual, n. 21.)
  • Limitation-on-benefits clauses are clearly different from most-favoured-nation clauses: Test claimants in Class IV of the ACT Group Litigation , in British Tax Review, 2007/4, pp. 363-365
  • Expected and Unexpected Developments of European Integration in the Field of Direct Taxes, in Intertax 2/2007, pp. 70-74
  • Tax Treaties and the Internal Market in the New European Scenario, in Intertax 2/2007, pp. 75-81
  • L’elusione fiscale come abuso del diritto: certezza giuridica oltre le imprecisioni terminologiche della Corte di Giustizia Europea in tema di IVA, in Rivista di diritto tributario, 2007/1, IV, pp. 17-26
  • Italy, in Brokelind, C. (ed.), Towards a Homogeneous EC Direct Tax Law, IBFD Publications, 2007, ISBN: 978-90-8722-003-7, pp. 325-339
  • General Report, EU and third countries, in Lang, M., Pistone, P. (eds.), The EU and third countries, ISBN: 9783707309324 and 9041126651, Linde Verlag and Kluwer Law International, 2007 e 2008, pp. 1-55
  • Profili fiscali comunitari ed internazionali della riforma fiscale, in Tesauro, F. (coord.), Imposta sul reddito delle società (IRES), UTET, Turin, 2007, ISBN 9788808072177, pp. 75-126
  • Derechos y garantías de los contribuyentes en las haciendas locales: un enfoque europeo, in Serrano, F. (ed.), El Estado Actual de los Derechos y de las Garantías de los Contribuyentes en las Haciendas Locales, Thomson-Civitas, Pamplona, 2007, ISBN 978-84-470-2693-7, pp. 1427-1435
  • L’elusione fiscale ed il diritto comunitario, in Uckmar, V. (coord.), La normativa tributaria nella giurisprudenza delle Corti e nella nuova legislatura, Atti del convegno per gli 80 anni di Diritto e Pratica Tributaria (Genova 9-10 febbraio 2007), Cedam, Padua, 2007, ISBN: 978-88-13-27269-2, pp. 91-98
  • Pending Cases Filed by Italian Courts: The Porto Antico di Genova Cases, The Infringement Procedures on Outbound Flows of Dividends, in Lang, M., Schuch, J., Staringer, C. (Eds.), ECJ – Recent Developments in Direct Taxation 2007, Linde Verlag, Vienna, ISBN 978-3-7073-1157-0, pp. 113-124
    (The Italian version of the first chapter of the article has been published in Diritto e Pratica Tributaria, 5-2007, II, pp. 951-963, with the title «I casi Porto Antico di Genova (C-427/05; C-149/06) e l’imponibilità dei contributi erogati dai fondi strutturali comunitari»)
2006
  • Kirchberg 3 October 2006: Three Decisions that Did…Not Change the Future of European Taxes, in Intertax 12/2006, pp. 582-584
  • La double imposition économique internationale face au droit, in Liber amicorum Jacques Malherbe, Brussels, Bruylant, 2006, ISBN 9782802722588, pp. 895-901
  • Ein EU-Modell als Lösung für die Koordinierung der DBA zwischen den EU-Mitgliedstaaten, in Cordewener, A., Enchelmeier, S., Schindler, C.P., Meistbegünstigung im Steuerrecht der EU-Staaten, Münchener Schriften zum Internationalen Steuerrecht, Heft 26, Munich, C.H.Beck, 2006, ISBN 978-3-406-54032-5, pp. 193-200
  • The Impact of European Law on the Relations with Third Countries, in Intertax 5/2006, pp. 234-244, also translated into French, Polish, Portuguese, Russian and Spanish.
    (The French version of the article was published in Revue du droit de l’Union Européenne, n. 4-2006 with the title L’impact du droit européen sur les rélations avec les pays tiers en matière de fiscalité directe, pp. 1-24.)
    (The Polish version of the article was published in Aktualnyie problemy nalogowogo i financowogo prawa, with the title Wlyjanie ewropejskogo prawa na otnoshenija s tretymi stranamy w sfere prjamogo nalogowogo oblozenija.)
    (The Portuguese version of the article has been published in Revista de direito tributario internacional, Ano I, n. 3 with the title O impacto do Direito Comunitário europeu nas relações com terceiros países em material de tributação direta sobre a renda, pp. 243-273.)
    (The Russian version of the article has been published in Актуальные проблемы налогового и Финанцового права, Екатеринбург-Москва-Санкт-Петербург, 2006, pp. 12-41 with the title Влияние европейского права на отношения с третьими странами в сфере прямого налоговогобложения.)
    (The Spanish version of the article has been published with the title El impacto del derecho europeo en las relaciones con terceros países in Argentina in Revista de tributación, Errapar n. 5-2006, pp. 29-49; and in Peru in Revista del Instituto Peruano de Derecho Tributario, n. 45, 2007, pp. 87-116)
  • Wpływ prawa wspólnotowego na uregulowania wewnętrznego prawa podatkowego państw członkowskich, in Prawo i Podatki, August 2006, pp. 10-15 (8).
  • Linking up European tax treaties with social security rules, in Lang. M. (ed.), Double Taxation Conventions and Social Security Conventions. Schriftenreihe zum Internationalen Steuerrecht, Linde Verlag, 2006, ISBN: 3-7073-0879-0, pp. 27-35.
  • La imposición de los servicios en los convenios internacionales de doble imposición, in Estudios de derecho internacional tributario, in AA.VV., Los convenios de doble imposición, Instituto Colombiano de Derecho Tributario, 2006, Bogotá, ISBN: 9586534707, pp. 397-411
  • The Italian Case, in Lang, M., Schuch, J., Staringer, K. (eds.), ECJ – Recent Developments in Direct Taxation , Linde Verlag, 2006, ISBN: 9783707308785, pp. 397-411
2005
  • Las medidas contra la doble imposición internacional: la experiencia europea y América Latina, in Pistone, P. – Taveira Torres, H. (eds.), Estudios de derecho tributario constitucional e internacional: Homenaje latinoamericano a Victor Uckmar, Depalma, Buenos Aires, 2005, ISBN: 9505692455, pp. 727-741
  • National treatment for all non-resident EU nationals: looking beyond the D decision, in Intertax, 10/2005, pp. 412-413
  • Sulla qualificazione di diritti ed onorari notarili come tributi ai fini della direttiva fiscale sulla raccolta di capitali, in Rivista di diritto tributario, 7-8/2005, III, 142-150
  • Time for Arbitration in International Taxation, in Intertax, 3/2005, p. 104
    (The Russian version of the article has been published in Бизнес Менеджмент Право, n. 3/2005, with the title Становление системы судебиого рассмоттрения споров в междиародном налоговом праве, pp. 113-114.)
  • Normativa CFC, convenzioni internazionali e diritto comunitario, in Tributimpresa, 3/2005, http://www.tributimpresa.it/html/documenti/dottrina/Art_Pistone_Normativa.htm
  • Towards European International Tax Law, EC Tax Review 1/2005, pp. 4-9
    (The Russian version of the article has been published in Актуальные проблемы Финанцового права Республики Беларусь, России, Украины, Санкт-Петербург, 2006, pp. 351-367 with the title Проблемы становления европейского международного налогового права.)
2004
  • L’Irap e la giurisprudenza comunitaria in tema di imposizione del valore aggiunto alla vigilia della sentenza della Corte di Giustizia, in Dialoghi di diritto tributario, 2004/12, pp. 1745-1752
  • Coerenza fiscale ed eliminazione della doppia imposizione internazionale dei dividendi, in Dialoghi di diritto tributario, 2004/11, pp. 1545-1548
  • Reports on the 58th Congress of the International Fiscal Association held in Vienna, in Riv. Dir. Trib., IV, 2004/11, pp. 167-192
  • El arbitraje como mecanismo suplementario de resolución de las controversias fiscales internacionales y el informe preliminar OCDE de 29 de julio 2004, i.c.p. in Revista de direito tributario
  • Autotutela tributaria ed estinzione del giudizio con condanna dell’ufficio alle spese tra soccombenza virtuale e pronunce contra legem, in Le Corti Salernitane, 3/2004, pp. 786-793
  • La compatibilità con le libertà comunitarie fondamentali delle convenzioni internazionali contro la doppia imposizione con i Paesi terzi, in Rivista di diritto tributario, 6/2004, III, pp. 108-122
  • (Co-autori: Cordewener A., Dahlberg M., Reimer E., Romano C.) The Tax Treatment of Foreign Losses: Ritter, M & S, and the Way Ahead, in European Taxation, 4-5/2004, pp. 135-142 and 218-233
2003
  • Reports on the 57th Congress of the International Fiscal Association held in Sydney, in Riv. Dir. Trib., 2003/11, IV, pp. 177-201
  • Discriminazione tariffaria nell’accesso al patrimonio culturale degli enti locali e compatibilità con la normativa comunitaria, in Aedon, 2/2003 www.aedon.mulino.it  
  • Tax treatment of foreign losses: an urgent issue for the European Court of Justice, in EC Tax Review, 2003/3, pp. 149-154
  • Les limites à l’utilisation des informations fiscales et la protection du contribuable en droit italien, in L’année fiscale, 2003, pp. 193-213
  • El establecimiento permanente en la jurisprudencia del Tribunal Europeo de Justicia, in Uckmar, V., Altamirano, A.C., Taveira Tôrres, H. coord.), Impuestos sobre el comercio internacional, Buenos Aires, 2003, pp. 633-642 
2002
  • Reports on the 56th Congress of the International Fiscal Association held in Oslo, in Riv. Dir. Trib. Int., 2002/3, pp. 348-366
  • Reviviscenza della potestà impositiva in base al trattato in tema di royalties corrisposte a non residenti privi di stabile organizzazione, in Rassegna tributaria, 5/2002, pp. 1748-1761
  • An EU Model Tax Convention, in EC Tax Review, 2002/3, pp. 129-136, also published in AA. VV., Liber amicorum Luc Hinnekens, Bruylant, Bruxelles, 2002, ISBN: 9782802716228, pp. 437-456
  • Il diritto di detrazione nell’Iva, in Uckmar, V. – Tundo, F. (a cura di), Guida alla lettura della giurisprudenza tributaria, III. L’imposizione sul reddito delle imprese e delle persone giuridiche. L’iva, il tributo di registro e l’Irap, Milan, 2003, ISBN: 9788814100666, pp. III/196-199
  • Reports on the 55th Congress of the International Fiscal Association held in San Francisco, in Riv. Dir. Trib., 2002/1, IV, pp. 1-14
  • Settlement of Tax Treaty Disputes in Italy, in Settement of Tax Treaty Disputes, Lang, M., Züger, M., (eds.), Eucotax Series n. 6, Kluwer Law International, 2002, ISBN: 9041199047, pp. 307-355; also published as Arbitration Procedures in Tax Treaty and Community Law: a Study from an Italian Perspective, in Dir. Prat. Trib. Int. 2001/3, pp. 613-666
2001
  • Profili di diritto comparato, internazionale e comunitario in materia di imposta sulle successioni, in AA.VV., L’imposta sulle successioni e donazioni tra crisi e riforme, Collana nazionale del notariato, Giuffrè, Milan, 2001, pp. 347-389
  • Analisi della giurisprudenza della Corte di Giustizia in materia di imposta sul valore aggiunto (gennaio 2000-luglio 2001), in Riv. Dir. Trib., 2001/10, III, pp. 137-164
  • Il trattamento delle perdite e l’evoluzione del diritto tributario primario in materia di imposte dirette, in Riv. Dir. Trib., 2001/5, III, pp. 71-85
  • The EC Model Tax Convention, in AA.VV., Abusive Application of International Tax Agreements, IFA Seminar Series, Kluwer Law International, 2001, ISBN: 90-411-1673-7, pp. 78-80.
2000
  • (Co-autore Rozas Valdés, J.A.), Federalismo fiscale: l’esperienza spagnola, in Fausto, D., Pica, F. (a cura di), Teoria e fatti del federalismo fiscale, Il Mulino, Collana SVIMEZ, Bologna, 2000, ISBN: 8815076093,  pp. 389-485
  • (Co-autore Rozas Valdés, J.A.), Verso il federalismo fiscale nella Unione Europea?, in Fausto, D., Pica, F. (a cura di), Teoria e Fatti del Federalismo Fiscale, Il Mulino, Collana SVIMEZ, Bologna, 2000, ISBN: 8815076093,  pp. 755-783
  • Aspetti tributari del trasferimento di residenza delle persone fisiche all’estero, in Riv. Dir. Fin. Sc. Fin., 2000/3, I, pp. 240-312
  • Il credito per le imposte pagate all’estero ed il diritto comunitario: la Corte di Giustizia non convince, in Riv. Dir. Trib., 2000/4, pp. 51-82.
    (Also published in Brazil with the same title in Revista de direito tributario, n, 79, pp. 87-96.)
  • Ancora sulla compatibilità delle imposte sul capitale con l’ordinamento comunitario, in Riv. Dir. Trib., 2000/2, III, pp. 13-28
  • Domestic Anti-Abuse Provisions and Tax Treaties: A Comparative Analysis between Italy and Belgium, in Riv. Dir. Trib. Int., 2000/3, pp. 101-118
  • Precludere l’applicazione delle convenzioni bilaterali alle stabili organizzazioni di imprese residenti in un altro Paese comunitario può essere incompatibile con la libertà di stabilimento, in Riv. Dir. Trib. Int., 2000/2, pp. 164-170
1999
  • Commento alla riforma della tassazione del lavoro dipendente, introdotta dal d. lgs. 314/97, in Le Nuove Leggi Civili Commentate, 1999/1, pp. 142-186, 205-214 e 216
  • L’imposta sul patrimonio netto delle società e la Corte di Giustizia, in Riv. Dir. Trib., 1999/5, III, pp. 75-99
  • Centro di attività stabile e stabile organizzazione: l’IVA richiede un’evoluzione per il XXI secolo?, in Riv. Dir. Trib., 1999/1, III, pp. 12-31
  • Interaction between double taxation conventions and the rulings of the ECJ on the fundamental freedoms, in Riv. Dir. Trib. Int., 1999/2, pp. 341-360
  • L’abuso delle convenzioni internazionali, in UCKMAR, V. e AA.VV., Corso di diritto tributario internazionale, 1st edition – voll. I-II, Padua, 1999, I, pp. 483-541, ISBN: 9788813220822.; 2nd edition – Padua, 2003, pp. 643-701; 3rd edition – Padua, 2005, pp. 813-872; also published in spanish as El abuso de los convenios internacionales en materia fiscal, Bogotá, 2003, voll. I-II, pp. II-101-153
  • Fixed establishment and permanent establishment, in International VAT Monitor, 1999/3, pp. 101-106
  • El nuevo orden comunitario de los impuestos directos, in AA.VV., Estudios en Memoria de Ramón Valdés Costa, Montevideo, Uruguay, 1999, ISBN: 9789974203099, vol. II, pp. 741-763
1998
  • Stabile organizzazione ed esistenza di società figlia residente, in Dir. Prat. Trib. 1998/2, II, pp. 361-393
  • Uguaglianza, discriminazione a rovescio e normativa antiabuso in ambito comunitario», in Dir. Prat. Trib., 1998/4, III, pp. 581-622
  • Presunzioni assolute, discrezionalità e principio di proporzionalità in materia tributaria secondo la Corte di Giustizia, in Riv. Dir. Trib., 1998/5, III, pp. 77-115
  • (Co-autore Leccisotti, M.) Le sanzioni tributarie ed i condoni, in Revista Latinoamericana de Derecho Tributario, 1998/6, pp. 117-148
1997
  • Le disposizioni antielusive nell’ordinamento tributario tedesco, in Dir. Prat. Trib., 1997/1, III, pp. 62-79
  • Il processo di armonizzazione in materia di IVA ed i limiti alla derogabilità della normativa comunitaria, in Riv. Dir. Trib., 1997/12, pp. 792-818
  • (Co-autore Francisco Cañal García) La figura del responsabile tributario en los sistemas jurídicos tributarios alemán, español e italiano, in AA.VV., Sujetos pasivos y responsables tributarios, I.E.F.-Marcial Pons, Madrid, 1997, ISBN  84-7248-429-7, pp. 599-627
  • (Co-autore Fausto D.) La imposición de las rentas de las empresas en los procesos de integración, in Derecho Tributario, may 1997, pp. 291-314 e 320-341
1995
  • La non discriminazione anche nel settore dell’imposizione diretta: intervento della Corte di Giustizia, in Dir. Prat. Trib., 1995/5, I, pp. 1471-1501
1992
  • Autonomia finanziaria locale e potere impositivo dopo la riforma operata dalla legge 8 giugno 1990, n. 142, in Quaderni del Dipartimento di Scienze Economiche dell’Università di Salerno, n. 9, 1992, pp. 103-1