Brevi riflessioni sulla evoluzione del concetto di “genuine link” ai fini della territorialità dell’imposizione tributaria tra diritto internazionale generale e diritto dell’Unione europea

Translated title of the contribution: [Autom. eng. transl.] Brief reflections on the evolution of the concept of "genuine link" for the purposes of the territoriality of taxation between general international law and European Union law

Guglielmo Maisto

Research output: Contribution to journalArticle

Abstract

The paper describes and comments the views expressed by scholars on the existence of a rule of customary international law regarding the jurisdiction to tax by a State as distinct between the jurisdiction to prescribe and jurisdiction to enforce. The paper finally reviews the application of such principle to the EU proposal for a financial transaction tax.
Translated title of the contribution[Autom. eng. transl.] Brief reflections on the evolution of the concept of "genuine link" for the purposes of the territoriality of taxation between general international law and European Union law
Original languageItalian
Pages (from-to)889-917
Number of pages29
JournalRIVISTA DI DIRITTO TRIBUTARIO
Volume2013
Publication statusPublished - 2013

Keywords

  • imposizione
  • taxation
  • territoriality
  • territorialità

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