Part 1 - AL-Tax

About the contributorsJosé Antônio de França is Professor of Universidade de Brasília, Master in BusinessAdministration and is currently the Editor of Revista Brasileira de Contabilidade(Brazilian Accounting Journal, published by the Federal Accountancy Council) andis the chairman of the Brazilian Accounting Foundation.Robert J. Franzese Jr is Associate Professor of Political Science at The Universityof Michigan, Ann Arbor. He earned Masters’ degrees in Government (1992) and inEconomics (1995) and a Ph.D. in Government (1996) from Harvard University. Hispublications include two books, Macroeconomic Policies of Developed Democracies(Cambridge, 2002) and Institutional Conflicts and Complementarities: MonetaryPolicy and Wage Bargaining Institutions (Kluwer, 2004), several articles in AmericanJournal of Political Science, Political Analysis, Annual Review of PoliticalScience, European Union Politics, International Organization, Comparative PoliticalStudies, Journal of Policy Analysis and Management, Empirica, and PoliticalScience Quarterly, plus chapters in eight edited volumes and three handbooks.Carlo Garbarino is Professor of Taxation at Bocconi University, Milan, member ofIstituto di Diritto Comparato and of the Steering Committee of the Ph.D. Programin International Economic Law of the same university. He holds a Ph.D. in Comparativeand International Taxation, Master of Laws at the University of Michigan,is a Visiting Scholar at Yale University Law School, and a Visiting Professor atUniversité Sorbonne, Paris. He is also a member of the Faculty of Scuola DirezioneAziendale (SDA) – Bocconi and of the International Network for Tax Research –OECD, Paris. He is Coordinator of Comitato Tecnico Internazionale at BocconiUniversity, Editor of EC Tax Review and of Diritto tributario internazionale;Editor-in-Chief of Fiscalitá Internazionale; Director of the Series of volumes Comparativeand International Taxation, Bocconi University Press – Egea, Milan; Editorof four volumes of Aspetti fiscali delle operazioni internazionali, 1995; ConvenzioneItalia-USA contro le doppie imposizion. Commentario, 2001; Le Convenzionidell’Italia in materia di imposte su reddito e patrimonio. Commentario, 2002;Aspetti internazionali della riforma fiscale, Milan, 2004. He is author of Manualedi tassazione internazionale, Milan, 2005, and of three monographs (La tassazionedel reddito transnazionale, Padova, 1990; La tassazione delle operazioni sul capitalee sulle poste del patrimonio netto, Milan, 1993, Imposizione ed effettivitá,Padova, 2003), as well as of about 60 publications on Italian, comparative, andinternational taxation.Marcel Gérard is Professor of Economics and Taxation at FUCaM, the CatholicUniversity of Mons. He also teaches at the Catholic University of Louvain,xvi