• Books

     

  • Articles

     

    See also Prof. Baistrocchi's SSRN Author page

    • “The International Tax Regime and the BRIC World: Elements for a Theory”, Oxford Journal of Legal Studies, pages 733-766 (2013).
    • "Tax Disputes under Institutional Instability: Theory and Implications," Modern Law Review, Volume 75, Issue 4, pages 547-577 (2012).
    • “The Use and Interpretation of Tax Treaties in the Emerging World: Theory and Implications” British Tax Review, No. 4 (2008).
    • “The Structure of the Asymmetric Tax Treaty Network: Theory and Implications.” (February 8, 2007) Bepress Legal Series. Working Paper 1991.
    • “The Transfer Pricing Problem: A Global Proposal for Simplification.” Tax Lawyer, Summer 2006.
    • “The Argentina-Austria Tax Treaty, Austrian Bonds, and Currency Gains.” Tax Notes International, 30 October 2006.
    • “Transfer Pricing, APAs, and the Argentina Brazil Tax Treaty.” Tax Notes International, 4 September 2006.
    • “The Growing Problem of Local Taxation on Multinational Enterprises in Argentina.” Tax Notes International, 3 July 3 2006.
    • “Transfer Pricing in the 21st Century: A Proposal for both Developed and Developing Countries” (April 25, 2005). Berkeley Program in Law & Economics. Latin American and Caribbean Law and Economics Association (ALACDE) Annual Papers. Paper 20.
    • “The Transfer Pricing Problem: The Argentine Experience (1932-1998).” Revista Argentina de Teoría Jurídica, Volume 2, Number 1, November 2000.
    • “Options: Tax Approaches under Argentine Tax Law.” Boletín Informativo de la Asociación Argentina de Estudios Fiscales, April 1998.
    • “Changes to Tax Case Law: Limits to its Retroactive Application.” Periódico Económico Tributario, Buenos Aires, La Ley (1997).
    • “The Autonomy of Municipalities: Its Possible Tax Consequences.” La Ley, Buenos Aires, 1996-D, 643 (1996).