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

Guglielmo Maisto

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

Università Cattolica del Sacro Cuore

Research output: Contribution to journal › Article

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 language	Italian
Pages (from-to)	889-917
Number of pages	29
Journal	RIVISTA DI DIRITTO TRIBUTARIO
Volume	2013
Publication status	Published - 2013

Keywords

imposizione
taxation
territoriality
territorialità

Cite this

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year = "2013",

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KW - territorialità

KW - imposizione

KW - taxation

KW - territoriality

KW - territorialità

UR - http://hdl.handle.net/10807/54494

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ER -

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

Abstract

Keywords

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