The Dark Side of International Tax Law: Pecunia Non Olet
暫譯: 國際稅法的黑暗面：金錢無臭

Giuseppe Marino (Naples 1965) lives in Milan with the Family. He graduated in Business Administration at Bocconi University (1988) and in Law at the University of Milan (1992). Ph.D. in International and Comparative Tax Law at the University of Genoa. Research Associate of International and Comparative Tax Law, at the International Bureau of Fiscal Documentation (IBFD), in Amsterdam. Full Professor of Tax Law at the Faculty of Law of the University of Milan where he teaches Theory and Practice of International Tax Law (www.unimi.it/it/ugov/person/giuseppe-marino). During his academic career he has been visiting professor of Tax Law at the New York University School of Law, at the University of Paris, Panthéon Sorbonne, at the Meiji University of Tokyo, at the Lomonosov Moscow State University, at the University of St. Gallen, at Bocconi University of Milan, at the Singapore Management University and at the University of Buenos Aires. He has also been Director of the Master Program in Business Tax Law, at Bocconi University, Member of the Scientific Committee of the European Association of Tax Law Professors (EATLP) and Member of the Consultative Commission for the Exchange of Information and Tax Cooperation, Principate of Monaco. In 2015 he was EATLP General Reporter for the research "New Exchange of Information Versus Tax Solutions of Equivalent Effect". He currently is: (i) Member of the Taxation and Fiscal Policy Committee of the Business Industry Advisory Council (BIAC), at the OECD, Paris; (ii) Director of the Post Graduate Program in Corporate Tax Governance at the University of Milan, (iii) Member of the Consultative Commission for the Italian Tax Reform, (iv) Director of Diritto e Pratica Tributaria and Rivista di Diritto Tributario Internazionale. Giuseppe Marino is a lawyer and CPA, founding partner of the Tax Law Firm Marino Ballancin e Associati, in Milan (www.mba-tax.it), he practices as tax litigator for MNEs and advises corporations on international tax governance topics and high-net-worth-individuals on assets protection schemes.

吉塞佩·馬里諾（Giuseppe Marino，1965年生於那不勒斯）與家人居住在米蘭。他於博科尼大學（Bocconi University）獲得商業管理學位（1988年），並於米蘭大學（University of Milan）獲得法律學位（1992年）。他在熱那亞大學（University of Genoa）獲得國際與比較稅法的博士學位。現任阿姆斯特丹國際稅務文獻局（International Bureau of Fiscal Documentation, IBFD）國際與比較稅法研究助理。吉塞佩·馬里諾是米蘭大學法學院的稅法全職教授，教授國際稅法的理論與實務（www.unimi.it/it/ugov/person/giuseppe-marino）。在他的學術生涯中，他曾擔任紐約大學法學院、巴黎大學（Panthéon Sorbonne）、東京明治大學（Meiji University）、莫斯科國立羅蒙諾索夫大學（Lomonosov Moscow State University）、聖加倫大學（University of St. Gallen）、米蘭博科尼大學及新加坡管理大學（Singapore Management University）和布宜諾斯艾利斯大學的稅法訪問教授。他還曾擔任博科尼大學商業稅法碩士課程的主任，歐洲稅法教授協會（EATLP）科學委員會成員，以及摩納哥王子國稅務合作與資訊交換諮詢委員會成員。2015年，他擔任EATLP的總報告人，研究主題為「新資訊交換與等效稅務解決方案」。目前，他是：（i）經濟合作與發展組織（OECD）商業產業諮詢委員會（BIAC）稅務與財政策委員會成員；（ii）米蘭大學企業稅務治理研究所的主任；（iii）意大利稅制改革諮詢委員會成員；（iv）《稅法與實務》（Diritto e Pratica Tributaria）及《國際稅法期刊》（Rivista di Diritto Tributario Internazionale）主任。吉塞佩·馬里諾是一名律師和註冊會計師，米蘭馬里諾·巴蘭辛律師事務所（Marino Ballancin e Associati）的創始合夥人（www.mba-tax.it），他專注於跨國企業的稅務訴訟，並為企業提供國際稅務治理主題的建議，還為高淨值個人提供資產保護計劃的諮詢。